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class=\"_ _17\"></span>fotovolt<span class=\"_ _1\"></span>aici di <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>aglia <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>dust<span class=\"_ _1\"></span>riale<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>tetto <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>te<span class=\"_ _1\"></span>rra<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>eoli<span class=\"_ _1\"></span>ci <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>stor<span class=\"_ _1\"></span>age, <span class=\"_ _f\"> </span>con<span class=\"_ _1\"></span>figur<span class=\"_ _1\"></span>andosi <span class=\"_ _d\"> </span>alt<span class=\"_ _1\"></span>res\u00ec <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>e Ind<span class=\"_ _1\"></span>epen<span class=\"_ _1\"></span>dent Power Pro<span class=\"_ _1\"></span>ducer<span class=\"ff3\"> (IPP) da f<span class=\"_ _1\"></span>onte escl<span class=\"_ _1\"></span>usiva<span class=\"_ _1\"></span>mente rin<span class=\"_ _1\"></span>novabi<span class=\"_ _1\"></span>le.<span class=\"_ _24e\"> </span></span>L<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>So<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>Al<span class=\"_ _1\"></span>tea Gree<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>Power S.<span class=\"_ _1\"></span>p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>ha sed<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>leg<span class=\"_ _1\"></span>ale in Cors<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>Re Umbe<span class=\"_ _1\"></span>rto 8, T<span class=\"_ _2\"></span>or<span class=\"_ _1\"></span>ino (<span class=\"_ _1\"></span>T<span class=\"_ _0\"></span>O) <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>domi<span class=\"_ _1\"></span>cilio <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>Via <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>hivass<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>15<span class=\"_ _2\"></span>/<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>Ri<span class=\"_ _1\"></span>voli <span class=\"_ _f\"> </span>(TO) <span class=\"_ _f\"> </span>ed <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>quot<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>sul <span class=\"_ _f\"> </span>me<span class=\"_ _1\"></span>rcato <span class=\"_ _f\"> </span>Euro<span class=\"_ _1\"></span>nex<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>Milan (E<span class=\"_ _1\"></span>XM) di Bor<span class=\"_ _1\"></span>sa It<span class=\"_ _1\"></span>alian<span class=\"_ _1\"></span>a dal 1<span class=\"_ _0\"></span>\u00b0 feb<span class=\"_ _1\"></span>brai<span class=\"_ _1\"></span>o 2022.<span class=\"_ _24e\"> </span>Il <span class=\"_ _2\"></span>C<span class=\"_ _1\"></span>onsiglio <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>utoriz<span class=\"_ _1\"></span>zato <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>pub<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>sente <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ilancio <span class=\"_ _0\"></span>Con<span class=\"_ _1\"></span>solida<span class=\"_ _1\"></span>to in dat<span class=\"_ _1\"></span>a 20 feb<span class=\"_ _1\"></span>braio 2<span class=\"_ _1\"></span>025.<span class=\"_ _24e\"> </span>Criteri di f<span class=\"_ _0\"></span>ormazione<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>Bilan<span class=\"_ _1\"></span>cio <span class=\"_ _1\"></span>Conso<span class=\"_ _1\"></span>lidato <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>atto i<span class=\"_ _1\"></span>n confo<span class=\"_ _1\"></span>rmit<span class=\"_ _1\"></span>\u00e0 co<span class=\"_ _1\"></span>n i <span class=\"_ _1\"></span>pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ali I<span class=\"_ _1\"></span>FRS, inten<span class=\"_ _1\"></span>dend<span class=\"_ _1\"></span>osi <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>utti <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span><span class=\"ff6 lsa wsb\">International <span class=\"_ _f\"> </span>Financial<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Repor<span class=\"_ _1\"></span>ting <span class=\"_ _17\"></span>Standards<span class=\"ff3 ls1 ws1\">, <span class=\"_ _f\"> </span>tutti <span class=\"_ _f\"> </span>gli <span class=\"_ _d\"> </span></span>Int<span class=\"_ _0\"></span>ernational </span>Accountin<span class=\"_ _0\"></span>g <span class=\"_ _d\"> </span>Standard<span class=\"_ _0\"></span>s<span class=\"ff3 ls1 ws1\"> <span class=\"_ _16\"> </span>(IA<span class=\"_ _1\"></span>S), <span class=\"_ _d\"> </span>tu<span class=\"_ _1\"></span>tte <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>interp<span class=\"_ _1\"></span>reta<span class=\"_ _1\"></span>zioni <span class=\"_ _16\"> </span>del<span class=\"_ _1\"></span>l\u2019</span><span class=\"lsa wsb\">Int<span class=\"_ _0\"></span>ernational <span class=\"_ _16\"> </span>Reporting <span class=\"_ _d\"> </span>Interpretations<span class=\"_ _0\"></span> </span>Committee<span class=\"ff3 ls6 ws6\"> <span class=\"_ _1\"></span>(IFRIC),<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rec<span class=\"_ _0\"></span>edentement<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>denominate <span class=\"_ _1\"></span><span class=\"ff6 ls8 ws9\">St<span class=\"_ _0\"></span>anding <span class=\"_ _1\"></span>Interpret<span class=\"_ _0\"></span>ations <span class=\"_ _1\"></span>Committe<span class=\"_ _0\"></span>e<span class=\"ff3 ls1 ws1\"> <span class=\"_ _1\"></span>(S<span class=\"_ _1\"></span>IC) <span class=\"_ _17\"></span>che, </span></span></span>alla <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>iusur<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _f\"> </span>Co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>ato, <span class=\"_ _f\"> </span>siano <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>tate <span class=\"_ _f\"> </span>og<span class=\"_ _1\"></span>getto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>o<span class=\"_ _1\"></span>molog<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>te del<span class=\"_ _1\"></span>l\u2019U<span class=\"_ _1\"></span>nione <span class=\"_ _f\"> </span>Eur<span class=\"_ _1\"></span>opea <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>econd<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>pro<span class=\"_ _1\"></span>cedur<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>previs<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _f\"> </span>Regolam<span class=\"_ _1\"></span>ento <span class=\"_ _f\"> </span>(CE) <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>06/<span class=\"_ _0\"></span>20<span class=\"_ _1\"></span>02 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>al Par<span class=\"_ _1\"></span>lame<span class=\"_ _1\"></span>nto Europe<span class=\"_ _1\"></span>o e dal Con<span class=\"_ _1\"></span>siglio Euro<span class=\"_ _1\"></span>peo de<span class=\"_ _1\"></span>l 1<span class=\"_ _2\"></span>9 l<span class=\"_ _1\"></span>uglio 20<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>Bilan<span class=\"_ _1\"></span>cio <span class=\"_ _1\"></span>Conso<span class=\"_ _1\"></span>lidato <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ato re<span class=\"_ _1\"></span>datto <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>suppo<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>conti<span class=\"_ _1\"></span>nuit<span class=\"_ _1\"></span>\u00e0 a<span class=\"_ _1\"></span>zienda<span class=\"_ _1\"></span>le, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>gli Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i h<span class=\"_ _1\"></span>anno <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>l\u2019insu<span class=\"_ _1\"></span>ssiste<span class=\"_ _1\"></span>nza <span class=\"_ _1\"></span>di i<span class=\"_ _1\"></span>ndic<span class=\"_ _1\"></span>atori <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>attere <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziario, <span class=\"_ _1\"></span>ges<span class=\"_ _1\"></span>tional<span class=\"_ _1\"></span>e o di <span class=\"_ _17\"></span>altro <span class=\"_ _17\"></span>gen<span class=\"_ _1\"></span>ere <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>pot<span class=\"_ _1\"></span>esser<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>seg<span class=\"_ _1\"></span>nalare <span class=\"_ _17\"></span>cri<span class=\"_ _1\"></span>ticit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>circ<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>apacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>e pro<span class=\"_ _1\"></span>prie ob<span class=\"_ _1\"></span>bliga<span class=\"_ _1\"></span>zioni ne<span class=\"_ _1\"></span>l prevedib<span class=\"_ _1\"></span>ile fut<span class=\"_ _1\"></span>uro e in pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>colare n<span class=\"_ _1\"></span>ei prossi<span class=\"_ _1\"></span>mi 12 mesi<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Il Bil<span class=\"_ _1\"></span>ancio Co<span class=\"_ _1\"></span>nsoli<span class=\"_ _1\"></span>dato \u00e8 compo<span class=\"_ _1\"></span>sto da:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">un  prosp<span class=\"_ _1\"></span>etto  della  sit<span class=\"_ _1\"></span>uazion<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>iale-finan<span class=\"_ _1\"></span>ziaria  conso<span class=\"_ _1\"></span>lidat<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>dis<span class=\"_ _1\"></span>tinta  pe<span class=\"_ _1\"></span>r <span class=\"_ _16\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0  e </span>pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>corre<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>non <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>rrenti<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>sulla <span class=\"_ _f\"> </span>ba<span class=\"_ _1\"></span>se <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>oro <span class=\"_ _f\"> </span>rea<span class=\"_ _1\"></span>lizzo <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>es<span class=\"_ _1\"></span>tinzio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el nor<span class=\"_ _1\"></span>male <span class=\"_ _f\"> </span>ci<span class=\"_ _1\"></span>clo <span class=\"_ _f\"> </span>op<span class=\"_ _1\"></span>erativo <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>zienda<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>entr<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>dodi<span class=\"_ _1\"></span>ci <span class=\"_ _f\"> </span>mesi <span class=\"_ _f\"> </span>su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>dat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>iusura <span class=\"_ _d\"> </span>del bilancio; \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">un <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rospe<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>(pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a) <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>tre <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>Co<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>Econo<span class=\"_ _1\"></span>mico </span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo conso<span class=\"_ _1\"></span>lidato ch<span class=\"_ _1\"></span>e esp<span class=\"_ _1\"></span>one i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>e i ri<span class=\"_ _1\"></span>cavi u<span class=\"_ _1\"></span>sand<span class=\"_ _1\"></span>o una <span class=\"_ _1\"></span>classifi<span class=\"_ _1\"></span>cazio<span class=\"_ _1\"></span>ne bas<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>sulla na<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>ra deg<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span> stes<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>, moda<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>t\u00e0 rit<span class=\"_ _2\"></span>enuta<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>pi<span class=\"_ _0\"></span>\u00f9 rapp<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tativ<span class=\"_ _0\"></span>a ri<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l sett<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ttivi<span class=\"_ _0\"></span>t\u00e0 in<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span> il Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o oper<span class=\"_ _1\"></span>a;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">un pr<span class=\"_ _1\"></span>ospetto d<span class=\"_ _1\"></span>elle va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>i di Patr<span class=\"_ _1\"></span>imonio N<span class=\"_ _1\"></span>etto Con<span class=\"_ _1\"></span>solidato;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">un Ren<span class=\"_ _1\"></span>diconto Fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io conso<span class=\"_ _1\"></span>lidato re<span class=\"_ _1\"></span>datto seco<span class=\"_ _1\"></span>ndo il me<span class=\"_ _1\"></span>todo in<span class=\"_ _1\"></span>diretto;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le prese<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>note espl<span class=\"_ _1\"></span>icati<span class=\"_ _1\"></span>ve <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntenenti le informa<span class=\"_ _1\"></span>zioni richie<span class=\"_ _1\"></span>ste dalla norm<span class=\"_ _1\"></span>ativa vigente e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ai </span>pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ili <span class=\"_ _17\"></span>inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ali, <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>natam<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>es<span class=\"_ _1\"></span>poste <span class=\"_ _f\"> </span>con <span class=\"_ _17\"></span>rif<span class=\"_ _1\"></span>erime<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>agli <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>chem<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>di bilancio utilizz<span class=\"_ _1\"></span>ati.<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _f\"> </span>Conso<span class=\"_ _1\"></span>lidato <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>edatto <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _17\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>del <span class=\"_ _f\"></span>princ<span class=\"_ _1\"></span>ipio <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>costo <span class=\"_ _f\"></span>stori<span class=\"_ _1\"></span>co, <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>ecce<span class=\"_ _1\"></span>zione <span class=\"_ _f\"></span>degli st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti finan<span class=\"_ _1\"></span>ziari ch<span class=\"_ _1\"></span>e sono s<span class=\"_ _1\"></span>tati v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ati al f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e. Il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o ha ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>ato prin<span class=\"_ _1\"></span>cipi cont<span class=\"_ _1\"></span>abili coer<span class=\"_ _1\"></span>enti con qu<span class=\"_ _1\"></span>elli del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>ente. Si <span class=\"_ _17\"></span>rinvia <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Rela<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>ges<span class=\"_ _1\"></span>tione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Consig<span class=\"_ _1\"></span>lio <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>razi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er le <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>lterio<span class=\"_ _1\"></span>ri <span class=\"_ _f\"> </span>infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>rigu<span class=\"_ _1\"></span>ardanti <span class=\"_ _d\"> </span>la <span class=\"_ _f\"> </span>si<span class=\"_ _1\"></span>tuazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>del <span class=\"_ _d\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o, <span class=\"_ _f\"> </span>l\u2019<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>dame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>dell<span class=\"_ _1\"></span>a ges<span class=\"_ _1\"></span>tione, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>colare <span class=\"_ _0\"></span>rigu<span class=\"_ _1\"></span>ardo <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti, <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>icavi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>gli <span class=\"_ _2\"></span>inves<span class=\"_ _1\"></span>time<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nformaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lative ai pr<span class=\"_ _1\"></span>incipa<span class=\"_ _1\"></span>li eventi de<span class=\"_ _1\"></span>l 202<span class=\"_ _0\"></span>4 e all<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>evoluzi<span class=\"_ _1\"></span>one preve<span class=\"_ _1\"></span>dibile d<span class=\"_ _1\"></span>ella ges<span class=\"_ _1\"></span>tione<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "In<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ormazioni di car<span class=\"_ _2\"></span>atter<span class=\"_ _2\"></span>e gener<span class=\"_ _2\"></span>ale<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>AGP <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>attivo <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>ello <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>vilu<span class=\"_ _1\"></span>ppo <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>azione <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>imp<span class=\"_ _1\"></span>ianti <span class=\"_ _17\"></span>fotovolt<span class=\"_ _1\"></span>aici di <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>aglia <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>dust<span class=\"_ _1\"></span>riale<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>tetto <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>te<span class=\"_ _1\"></span>rra<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>eoli<span class=\"_ _1\"></span>ci <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>stor<span class=\"_ _1\"></span>age, <span class=\"_ _f\"> </span>con<span class=\"_ _1\"></span>figur<span class=\"_ _1\"></span>andosi <span class=\"_ _d\"> </span>alt<span class=\"_ _1\"></span>res\u00ec <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>e Ind<span class=\"_ _1\"></span>epen<span class=\"_ _1\"></span>dent Power Pro<span class=\"_ _1\"></span>ducer<span class=\"ff3\"> (IPP) da f<span class=\"_ _1\"></span>onte escl<span class=\"_ _1\"></span>usiva<span class=\"_ _1\"></span>mente rin<span class=\"_ _1\"></span>novabi<span class=\"_ _1\"></span>le.<span class=\"_ _24e\"> </span></span>L<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>So<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>Al<span class=\"_ _1\"></span>tea Gree<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>Power S.<span class=\"_ _1\"></span>p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>ha sed<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>leg<span class=\"_ _1\"></span>ale in Cors<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>Re Umbe<span class=\"_ _1\"></span>rto 8, T<span class=\"_ _2\"></span>or<span class=\"_ _1\"></span>ino (<span class=\"_ _1\"></span>T<span class=\"_ _0\"></span>O) <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>domi<span class=\"_ _1\"></span>cilio <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>Via <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>hivass<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>15<span class=\"_ _2\"></span>/<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>Ri<span class=\"_ _1\"></span>voli <span class=\"_ _f\"> </span>(TO) <span class=\"_ _f\"> </span>ed <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>quot<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>sul <span class=\"_ _f\"> </span>me<span class=\"_ _1\"></span>rcato <span class=\"_ _f\"> </span>Euro<span class=\"_ _1\"></span>nex<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>Milan (E<span class=\"_ _1\"></span>XM) di Bor<span class=\"_ _1\"></span>sa It<span class=\"_ _1\"></span>alian<span class=\"_ _1\"></span>a dal 1<span class=\"_ _0\"></span>\u00b0 feb<span class=\"_ _1\"></span>brai<span class=\"_ _1\"></span>o 2022.<span class=\"_ _24e\"> </span>Il <span class=\"_ _2\"></span>C<span class=\"_ _1\"></span>onsiglio <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>utoriz<span class=\"_ _1\"></span>zato <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>pub<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>sente <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ilancio <span class=\"_ _0\"></span>Con<span class=\"_ _1\"></span>solida<span class=\"_ _1\"></span>to in dat<span class=\"_ _1\"></span>a 20 feb<span class=\"_ _1\"></span>braio 2<span class=\"_ _1\"></span>025.<span class=\"_ _24e\"> </span>Criteri di f<span class=\"_ _0\"></span>ormazione<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>Bilan<span class=\"_ _1\"></span>cio <span class=\"_ _1\"></span>Conso<span class=\"_ _1\"></span>lidato <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>atto i<span class=\"_ _1\"></span>n confo<span class=\"_ _1\"></span>rmit<span class=\"_ _1\"></span>\u00e0 co<span class=\"_ _1\"></span>n i <span class=\"_ _1\"></span>pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ali I<span class=\"_ _1\"></span>FRS, inten<span class=\"_ _1\"></span>dend<span class=\"_ _1\"></span>osi <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>utti <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span><span class=\"ff6 lsa wsb\">International <span class=\"_ _f\"> </span>Financial<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Repor<span class=\"_ _1\"></span>ting <span class=\"_ _17\"></span>Standards<span class=\"ff3 ls1 ws1\">, <span class=\"_ _f\"> </span>tutti <span class=\"_ _f\"> </span>gli <span class=\"_ _d\"> </span></span>Int<span class=\"_ _0\"></span>ernational </span>Accountin<span class=\"_ _0\"></span>g <span class=\"_ _d\"> </span>Standard<span class=\"_ _0\"></span>s<span class=\"ff3 ls1 ws1\"> <span class=\"_ _16\"> </span>(IA<span class=\"_ _1\"></span>S), <span class=\"_ _d\"> </span>tu<span class=\"_ _1\"></span>tte <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>interp<span class=\"_ _1\"></span>reta<span class=\"_ _1\"></span>zioni <span class=\"_ _16\"> </span>del<span class=\"_ _1\"></span>l\u2019</span><span class=\"lsa wsb\">Int<span class=\"_ _0\"></span>ernational <span class=\"_ _16\"> </span>Reporting <span class=\"_ _d\"> </span>Interpretations<span class=\"_ _0\"></span> </span>Committee<span class=\"ff3 ls6 ws6\"> <span class=\"_ _1\"></span>(IFRIC),<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rec<span class=\"_ _0\"></span>edentement<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>denominate <span class=\"_ _1\"></span><span class=\"ff6 ls8 ws9\">St<span class=\"_ _0\"></span>anding <span class=\"_ _1\"></span>Interpret<span class=\"_ _0\"></span>ations <span class=\"_ _1\"></span>Committe<span class=\"_ _0\"></span>e<span class=\"ff3 ls1 ws1\"> <span class=\"_ _1\"></span>(S<span class=\"_ _1\"></span>IC) <span class=\"_ _17\"></span>che, </span></span></span>alla <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>iusur<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _f\"> </span>Co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>ato, <span class=\"_ _f\"> </span>siano <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>tate <span class=\"_ _f\"> </span>og<span class=\"_ _1\"></span>getto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>o<span class=\"_ _1\"></span>molog<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>te del<span class=\"_ _1\"></span>l\u2019U<span class=\"_ _1\"></span>nione <span class=\"_ _f\"> </span>Eur<span class=\"_ _1\"></span>opea <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>econd<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>pro<span class=\"_ _1\"></span>cedur<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>previs<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _f\"> </span>Regolam<span class=\"_ _1\"></span>ento <span class=\"_ _f\"> </span>(CE) <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>06/<span class=\"_ _0\"></span>20<span class=\"_ _1\"></span>02 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>al Par<span class=\"_ _1\"></span>lame<span class=\"_ _1\"></span>nto Europe<span class=\"_ _1\"></span>o e dal Con<span class=\"_ _1\"></span>siglio Euro<span class=\"_ _1\"></span>peo de<span class=\"_ _1\"></span>l 1<span class=\"_ _2\"></span>9 l<span class=\"_ _1\"></span>uglio 20<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>Bilan<span class=\"_ _1\"></span>cio <span class=\"_ _1\"></span>Conso<span class=\"_ _1\"></span>lidato <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ato re<span class=\"_ _1\"></span>datto <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>suppo<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>conti<span class=\"_ _1\"></span>nuit<span class=\"_ _1\"></span>\u00e0 a<span class=\"_ _1\"></span>zienda<span class=\"_ _1\"></span>le, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>gli Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i h<span class=\"_ _1\"></span>anno <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>l\u2019insu<span class=\"_ _1\"></span>ssiste<span class=\"_ _1\"></span>nza <span class=\"_ _1\"></span>di i<span class=\"_ _1\"></span>ndic<span class=\"_ _1\"></span>atori <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>attere <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziario, <span class=\"_ _1\"></span>ges<span class=\"_ _1\"></span>tional<span class=\"_ _1\"></span>e o di <span class=\"_ _17\"></span>altro <span class=\"_ _17\"></span>gen<span class=\"_ _1\"></span>ere <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>pot<span class=\"_ _1\"></span>esser<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>seg<span class=\"_ _1\"></span>nalare <span class=\"_ _17\"></span>cri<span class=\"_ _1\"></span>ticit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>circ<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>apacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>e pro<span class=\"_ _1\"></span>prie ob<span class=\"_ _1\"></span>bliga<span class=\"_ _1\"></span>zioni ne<span class=\"_ _1\"></span>l prevedib<span class=\"_ _1\"></span>ile fut<span class=\"_ _1\"></span>uro e in pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>colare n<span class=\"_ _1\"></span>ei prossi<span class=\"_ _1\"></span>mi 12 mesi<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Il Bil<span class=\"_ _1\"></span>ancio Co<span class=\"_ _1\"></span>nsoli<span class=\"_ _1\"></span>dato \u00e8 compo<span class=\"_ _1\"></span>sto da:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">un  prosp<span class=\"_ _1\"></span>etto  della  sit<span class=\"_ _1\"></span>uazion<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>iale-finan<span class=\"_ _1\"></span>ziaria  conso<span class=\"_ _1\"></span>lidat<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>dis<span class=\"_ _1\"></span>tinta  pe<span class=\"_ _1\"></span>r <span class=\"_ _16\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0  e </span>pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>corre<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>non <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>rrenti<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>sulla <span class=\"_ _f\"> </span>ba<span class=\"_ _1\"></span>se <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>oro <span class=\"_ _f\"> </span>rea<span class=\"_ _1\"></span>lizzo <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>es<span class=\"_ _1\"></span>tinzio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el nor<span class=\"_ _1\"></span>male <span class=\"_ _f\"> </span>ci<span class=\"_ _1\"></span>clo <span class=\"_ _f\"> </span>op<span class=\"_ _1\"></span>erativo <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>zienda<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>entr<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>dodi<span class=\"_ _1\"></span>ci <span class=\"_ _f\"> </span>mesi <span class=\"_ _f\"> </span>su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>dat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>iusura <span class=\"_ _d\"> </span>del bilancio; \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">un <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rospe<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>(pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a) <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>tre <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>Co<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>Econo<span class=\"_ _1\"></span>mico </span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo conso<span class=\"_ _1\"></span>lidato ch<span class=\"_ _1\"></span>e esp<span class=\"_ _1\"></span>one i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>e i ri<span class=\"_ _1\"></span>cavi u<span class=\"_ _1\"></span>sand<span class=\"_ _1\"></span>o una <span class=\"_ _1\"></span>classifi<span class=\"_ _1\"></span>cazio<span class=\"_ _1\"></span>ne bas<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>sulla na<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>ra deg<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span> stes<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>, moda<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>t\u00e0 rit<span class=\"_ _2\"></span>enuta<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>pi<span class=\"_ _0\"></span>\u00f9 rapp<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tativ<span class=\"_ _0\"></span>a ri<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l sett<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ttivi<span class=\"_ _0\"></span>t\u00e0 in<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span> il Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o oper<span class=\"_ _1\"></span>a;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">un pr<span class=\"_ _1\"></span>ospetto d<span class=\"_ _1\"></span>elle va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>i di Patr<span class=\"_ _1\"></span>imonio N<span class=\"_ _1\"></span>etto Con<span class=\"_ _1\"></span>solidato;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">un Ren<span class=\"_ _1\"></span>diconto Fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io conso<span class=\"_ _1\"></span>lidato re<span class=\"_ _1\"></span>datto seco<span class=\"_ _1\"></span>ndo il me<span class=\"_ _1\"></span>todo in<span class=\"_ _1\"></span>diretto;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le prese<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>note espl<span class=\"_ _1\"></span>icati<span class=\"_ _1\"></span>ve <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntenenti le informa<span class=\"_ _1\"></span>zioni richie<span class=\"_ _1\"></span>ste dalla norm<span class=\"_ _1\"></span>ativa vigente e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ai </span>pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ili <span class=\"_ _17\"></span>inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ali, <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>natam<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>es<span class=\"_ _1\"></span>poste <span class=\"_ _f\"> </span>con <span class=\"_ _17\"></span>rif<span class=\"_ _1\"></span>erime<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>agli <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>chem<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>di bilancio utilizz<span class=\"_ _1\"></span>ati.<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _f\"> </span>Conso<span class=\"_ _1\"></span>lidato <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>edatto <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _17\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>del <span class=\"_ _f\"></span>princ<span class=\"_ _1\"></span>ipio <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>costo <span class=\"_ _f\"></span>stori<span class=\"_ _1\"></span>co, <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>ecce<span class=\"_ _1\"></span>zione <span class=\"_ _f\"></span>degli st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti finan<span class=\"_ _1\"></span>ziari ch<span class=\"_ _1\"></span>e sono s<span class=\"_ _1\"></span>tati v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ati al f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e. Il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o ha ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>ato prin<span class=\"_ _1\"></span>cipi cont<span class=\"_ _1\"></span>abili coer<span class=\"_ _1\"></span>enti con qu<span class=\"_ _1\"></span>elli del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>ente. Si <span class=\"_ _17\"></span>rinvia <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Rela<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>ges<span class=\"_ _1\"></span>tione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Consig<span class=\"_ _1\"></span>lio <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>razi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er le <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>lterio<span class=\"_ _1\"></span>ri <span class=\"_ _f\"> </span>infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>rigu<span class=\"_ _1\"></span>ardanti <span class=\"_ _d\"> </span>la <span class=\"_ _f\"> </span>si<span class=\"_ _1\"></span>tuazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>del <span class=\"_ _d\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o, <span class=\"_ _f\"> </span>l\u2019<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>dame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>dell<span class=\"_ _1\"></span>a ges<span class=\"_ _1\"></span>tione, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>colare <span class=\"_ _0\"></span>rigu<span class=\"_ _1\"></span>ardo <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti, <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>icavi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>gli <span class=\"_ _2\"></span>inves<span class=\"_ _1\"></span>time<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nformaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lative ai pr<span class=\"_ _1\"></span>incipa<span class=\"_ _1\"></span>li eventi de<span class=\"_ _1\"></span>l 202<span class=\"_ _0\"></span>4 e all<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>evoluzi<span class=\"_ _1\"></span>one preve<span class=\"_ _1\"></span>dibile d<span class=\"_ _1\"></span>ella ges<span class=\"_ _1\"></span>tione<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Ar<span class=\"_ _2\"></span>ea di c<span class=\"_ _0\"></span>onsolidamen<span class=\"_ _0\"></span>to<span class=\"_ _24e\"> </span>Il <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>ilanc<span class=\"_ _1\"></span>io <span class=\"_ _f\"> </span>Co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>incl<span class=\"_ _1\"></span>ude <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _d\"> </span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>Alt<span class=\"_ _1\"></span>ea <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>reen <span class=\"_ _d\"> </span>Power <span class=\"_ _d\"> </span>S<span class=\"_ _1\"></span>.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>31 dicem<span class=\"_ _1\"></span>bre <span class=\"_ _17\"></span>2024 <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>bila<span class=\"_ _1\"></span>nci, <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>stes<span class=\"_ _1\"></span>sa <span class=\"_ _17\"></span>dat<span class=\"_ _1\"></span>a, <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>segu<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>irett<span class=\"_ _1\"></span>amente <span class=\"_ _17\"></span>o indiretta<span class=\"_ _1\"></span>mente<span class=\"_ _0\"></span>:<span class=\"_ _24e\"> </span>SOCIE<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>\u00c0 CONTROLL<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>TE<span class=\"_ _24e\"> </span>Sede<span class=\"_ _24e\"> </span>Co<span class=\"_ _1\"></span>dice <span class=\"_ _18\"></span> fiscale<span class=\"_ _28\"> </span><span class=\"ff2\">Valu<span class=\"_ _0\"></span>ta<span class=\"_ _24e\"> </span></span>Capitale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>sociale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>in Eu<span class=\"_ _1\"></span>ro<span class=\"_ _2a\"> </span><span class=\"ls1d ws1f\">Partecipazione<span class=\"_ _24e\"> </span></span>Me<span class=\"_ _1\"></span>todo d<span class=\"_ _1\"></span>i conso<span class=\"_ _1\"></span>lidame<span class=\"_ _1\"></span>nto<span class=\"_ _24e\"> </span>% Qu<span class=\"_ _1\"></span>ota posseduta<span class=\"_ _24e\"> </span>Br<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>isi So<span class=\"_ _1\"></span>lar En<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>y S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _2b\"> </span>P<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>a A. D<span class=\"_ _1\"></span>iaz 7 - M<span class=\"_ _1\"></span>I<span class=\"_ _2c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>8127<span class=\"_ _1\"></span>70<span class=\"_ _1\"></span>96<span class=\"_ _1\"></span>3<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>IB<span class=\"_ _1\"></span>E Gug<span class=\"_ _1\"></span>lion<span class=\"_ _1\"></span>esi W<span class=\"_ _1\"></span>ind S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _31\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls24 ws26\">12<span class=\"_ _1\"></span>291<span class=\"_ _1\"></span>54<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>016<span class=\"_ _33\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Y<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>low BE<span class=\"_ _1\"></span>SS S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _34\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls25 ws27\">1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>149<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>14<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>IB<span class=\"_ _1\"></span>E Gen<span class=\"_ _1\"></span>zan<span class=\"_ _1\"></span>o S.r.l.<span class=\"_ _36\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls25 ws27\">12<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>914<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>IB<span class=\"_ _1\"></span>E Mani<span class=\"_ _1\"></span>eri S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _37\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls26 ws28\">12<span class=\"_ _1\"></span>291<span class=\"_ _1\"></span>520<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>18<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>IB<span class=\"_ _1\"></span>E Mont<span class=\"_ _1\"></span>ecil<span class=\"_ _1\"></span>fone S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _38\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls27 ws29\">1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>291<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>17<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>IB<span class=\"_ _1\"></span>E Ale<span class=\"_ _1\"></span>ssa<span class=\"_ _1\"></span>ndr<span class=\"_ _1\"></span>ia S.<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _3a\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls1d ws1f\">1229<span class=\"_ _0\"></span>150<span class=\"_ _1\"></span>001<span class=\"_ _0\"></span>0<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>IB<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>osa S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _3c\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls25 ws27\">1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>148<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>01<span class=\"_ _1\"></span>5<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Mo<span class=\"_ _1\"></span>nten<span class=\"_ _1\"></span>ero G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Ener<span class=\"_ _1\"></span>gy S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _3d\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>92<span class=\"_ _2\"></span>00001<span class=\"_ _2\"></span>6<span class=\"_ _43\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _17\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Pa<span class=\"_ _1\"></span>dula G<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>en Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _3f\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _40\"> </span><span class=\"ls20 ws22\">12<span class=\"_ _1\"></span>71055<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>018<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span></span></span></span></span>10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span>Bl<span class=\"_ _1\"></span>ack B<span class=\"_ _1\"></span>ESS S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _3c\"> </span>C<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>so Re Um<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _4\"> </span><span class=\"ls26 ws28\">1<span class=\"_ _1\"></span>275295<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>019<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _17\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>A Me<span class=\"_ _1\"></span>sag<span class=\"_ _1\"></span>ne S.<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _3c\"> </span>C<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>o Re Um<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _40\"> </span><span class=\"ls12 ws8\">1<span class=\"_ _1\"></span>2677<span class=\"_ _1\"></span>10<span class=\"_ _1\"></span>096<span class=\"_ _1\"></span>3<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Cr<span class=\"_ _1\"></span>umi<span class=\"_ _1\"></span>ere En<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ia S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _38\"> </span>C<span class=\"_ _1\"></span>.so R<span class=\"_ _1\"></span>e Umb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _33\"> </span><span class=\"ls1f ws21\">35055<span class=\"_ _0\"></span>20<span class=\"_ _1\"></span>043<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eur<span class=\"_ _1\"></span>o<span class=\"_ _41\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>IB<span class=\"_ _1\"></span>E Orb<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>llo S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _42\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls29 ws2b\">128888<span class=\"_ _2\"></span>70016<span class=\"_ _43\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Altea Independent<span class=\"_ _0\"></span> Power<span class=\"_ _0\"></span> Producer<span class=\"_ _0\"></span> S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _24e\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls2a ws2c\">12<span class=\"_ _1\"></span>268<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>0969<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10<span class=\"_ _0\"></span>.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Al<span class=\"_ _1\"></span>tea G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Power U<span class=\"_ _1\"></span>S Cor<span class=\"_ _1\"></span>p.<span class=\"_ _3a\"> </span>D<span class=\"_ _1\"></span>elawa<span class=\"_ _1\"></span>re - US<span class=\"_ _1\"></span>A<span class=\"_ _44\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.S<span class=\"_ _1\"></span>. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span>R<span class=\"_ _1\"></span>AL G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y Cor<span class=\"_ _1\"></span>p.<span class=\"_ _46\"> </span>De<span class=\"_ _1\"></span>lawa<span class=\"_ _1\"></span>re - USA<span class=\"_ _47\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.S<span class=\"_ _1\"></span>. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _45\"> </span><span class=\"ls22 ws24\">Indirett<span class=\"_ _1\"></span>a<span class=\"_ _2a\"> </span></span></span>Patr<span class=\"_ _1\"></span>imo<span class=\"_ _1\"></span>nio Ne<span class=\"_ _1\"></span>tto<span class=\"_ _48\"> </span><span class=\"ls1d ws1f\">50%<span class=\"_ _24e\"> </span></span>BE<span class=\"_ _1\"></span>SS Pow<span class=\"_ _1\"></span>er Cor<span class=\"_ _1\"></span>p.<span class=\"_ _49\"> </span>De<span class=\"_ _1\"></span>lawa<span class=\"_ _1\"></span>re - USA<span class=\"_ _47\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.S<span class=\"_ _1\"></span>. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _45\"> </span><span class=\"ls22 ws24\">Indirett<span class=\"_ _1\"></span>a<span class=\"_ _2a\"> </span></span></span>Patr<span class=\"_ _1\"></span>imo<span class=\"_ _1\"></span>nio Ne<span class=\"_ _1\"></span>tto<span class=\"_ _4a\"> </span><span class=\"ls2c ws2e\">25%<span class=\"_ _24e\"> </span></span>So<span class=\"_ _1\"></span>ciet\u00e0 c<span class=\"_ _1\"></span>ostit<span class=\"_ _1\"></span>uite ne<span class=\"_ _1\"></span>l 202<span class=\"_ _2\"></span>4<span class=\"_ _24e\"> </span>Bl<span class=\"_ _1\"></span>ack B<span class=\"_ _1\"></span>ESS 1 S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _4b\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls25 ws27\">13<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>14<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>11<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Wh<span class=\"_ _1\"></span>ite BE<span class=\"_ _1\"></span>SS S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _4c\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls2d ws2f\">13<span class=\"_ _1\"></span>05<span class=\"_ _1\"></span>3120<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>13<span class=\"_ _4d\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span>Wh<span class=\"_ _1\"></span>ite BE<span class=\"_ _1\"></span>SS 1 S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _4e\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _40\"> </span><span class=\"ls25 ws27\">13<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3110<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>14<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span>Y<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>low BE<span class=\"_ _1\"></span>SS 1 S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _50\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>30<span class=\"_ _0\"></span>53<span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>0001<span class=\"_ _2\"></span>5<span class=\"_ _4d\"> </span><span class=\"ls1 ws1\"> Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _3b\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Y<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>low BE<span class=\"_ _1\"></span>SS 2 S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _50\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls2d ws2f\">13<span class=\"_ _1\"></span>053<span class=\"_ _1\"></span>130<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>2<span class=\"_ _4d\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integra<span class=\"_ _1\"></span>le<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span>Bl<span class=\"_ _1\"></span>ack B<span class=\"_ _1\"></span>ESS 2 S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _4b\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls24 ws26\">1<span class=\"_ _1\"></span>31218<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>016<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span>Or<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>e BES<span class=\"_ _1\"></span>S 1 S.r.l<span class=\"_ _1\"></span>.<span class=\"_ _51\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _40\"> </span><span class=\"ls2d ws2f\">1312<span class=\"_ _1\"></span>3910<span class=\"_ _1\"></span>013<span class=\"_ _4d\"> </span></span> Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span>Or<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>e BES<span class=\"_ _1\"></span>S 2 S.r.l<span class=\"_ _1\"></span>.<span class=\"_ _51\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls24 ws26\">1312<span class=\"_ _1\"></span>398<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>016<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span>Or<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>e BES<span class=\"_ _1\"></span>S 3 S.r.l<span class=\"_ _1\"></span>.<span class=\"_ _51\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls2e ws30\">1<span class=\"_ _2\"></span>312<span class=\"_ _2\"></span>408001<span class=\"_ _2\"></span>4<span class=\"_ _4d\"> </span><span class=\"ls1 ws1\"> Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Or<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>e BES<span class=\"_ _1\"></span>S 4 S.r.l<span class=\"_ _1\"></span>.<span class=\"_ _51\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls2f ws31\">131<span class=\"_ _1\"></span>24<span class=\"_ _1\"></span>070<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>15<span class=\"_ _4f\"> </span></span> Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _3b\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span>Pin<span class=\"_ _1\"></span>k BE<span class=\"_ _1\"></span>SS 1 S.<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _4c\"> </span>C.<span class=\"_ _1\"></span>so Re Um<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls2d ws2f\">1310<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>490<span class=\"_ _1\"></span>013<span class=\"_ _4d\"> </span></span> E<span class=\"_ _1\"></span>uro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">D<span class=\"_ _1\"></span>iretta<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integ<span class=\"_ _1\"></span>rale<span class=\"_ _3b\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span>Pin<span class=\"_ _1\"></span>k BE<span class=\"_ _1\"></span>SS 2 S.<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _4c\"> </span>C.<span class=\"_ _1\"></span>so Re Um<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls1a ws1c\">13<span class=\"_ _0\"></span>12350<span class=\"_ _1\"></span>0012<span class=\"_ _4d\"> </span><span class=\"ls1 ws1\"> Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _17\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Gr<span class=\"_ _1\"></span>een P<span class=\"_ _1\"></span>ower W<span class=\"_ _1\"></span>ind 1 S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _3f\"> </span>C<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>o Re Umb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _4\"> </span><span class=\"ls30 ws32\">1<span class=\"_ _1\"></span>310<span class=\"_ _1\"></span>614<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>18<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span>SOCIE<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>\u00c0 CONTROLL<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>TE<span class=\"_ _24e\"> </span>Sede<span class=\"_ _24e\"> </span>Co<span class=\"_ _1\"></span>dice <span class=\"_ _18\"></span> fiscale<span class=\"_ _28\"> </span><span class=\"ff2\">Valu<span class=\"_ _0\"></span>ta<span class=\"_ _24e\"> </span></span>Capitale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>sociale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>in Eu<span class=\"_ _1\"></span>ro<span class=\"_ _2a\"> </span><span class=\"ls1d ws1f\">Partecipazione<span class=\"_ _24e\"> </span></span>Me<span class=\"_ _1\"></span>todo d<span class=\"_ _1\"></span>i conso<span class=\"_ _1\"></span>lidame<span class=\"_ _1\"></span>nto<span class=\"_ _24e\"> </span>% Qu<span class=\"_ _1\"></span>ota posseduta<span class=\"_ _24e\"> </span>So<span class=\"_ _1\"></span>ciet\u00e0 a<span class=\"_ _1\"></span>cqu<span class=\"_ _1\"></span>ista<span class=\"_ _1\"></span>te da terz<span class=\"_ _1\"></span>i nel 2024<span class=\"_ _24e\"> </span>OF G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y UNO S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _52\"> </span>Vi<span class=\"_ _1\"></span>a Vin<span class=\"_ _1\"></span>adi<span class=\"_ _1\"></span>o 20 - TO<span class=\"_ _40\"> </span><span class=\"ls25 ws27\">1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>1470<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>16<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o <span class=\"_ _40\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span>GF G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y UNO S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _53\"> </span>Vi<span class=\"_ _1\"></span>a San V<span class=\"_ _1\"></span>itto<span class=\"_ _1\"></span>re 45 - TO<span class=\"_ _32\"> </span><span class=\"ls31 ws33\">122683<span class=\"_ _0\"></span>60968<span class=\"_ _4d\"> </span><span class=\"ls1 ws1\"> Euro <span class=\"_ _4\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>So<span class=\"_ _1\"></span>ciet\u00e0 ve<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>te a terzi n<span class=\"_ _1\"></span>el 202<span class=\"_ _0\"></span>4<span class=\"_ _24e\"> </span>Gr<span class=\"_ _1\"></span>een B<span class=\"_ _1\"></span>ES<span class=\"_ _1\"></span>S S.r.l.<span class=\"_ _4c\"> </span>C<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>o Re Umb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls1a ws1c\">12731<span class=\"_ _0\"></span>150<span class=\"_ _1\"></span>012<span class=\"_ _43\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Bl<span class=\"_ _1\"></span>ue BE<span class=\"_ _1\"></span>SS S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _54\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls20 ws22\">1<span class=\"_ _1\"></span>278<span class=\"_ _1\"></span>6310<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>16<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span>So<span class=\"_ _1\"></span>ciet\u00e0 l<span class=\"_ _1\"></span>iqu<span class=\"_ _1\"></span>idate n<span class=\"_ _1\"></span>el 202<span class=\"_ _0\"></span>4<span class=\"_ _24e\"> </span>Cu<span class=\"_ _1\"></span>yle<span class=\"_ _1\"></span>r Gre<span class=\"_ _1\"></span>en En<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>y LLC<span class=\"_ _34\"> </span>D<span class=\"_ _1\"></span>elaw<span class=\"_ _1\"></span>are - US<span class=\"_ _1\"></span>A<span class=\"_ _44\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.<span class=\"_ _1\"></span>S. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _45\"> </span><span class=\"ls22 ws24\">Indire<span class=\"_ _1\"></span>tta<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integ<span class=\"_ _1\"></span>rale<span class=\"_ _3b\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span>Qu<span class=\"_ _1\"></span>itma<span class=\"_ _1\"></span>n Gre<span class=\"_ _1\"></span>en Ener<span class=\"_ _1\"></span>gy LLC<span class=\"_ _55\"> </span><span class=\"ws1\">De<span class=\"_ _1\"></span>lawa<span class=\"_ _1\"></span>re - USA<span class=\"_ _47\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.S<span class=\"_ _1\"></span>. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _45\"> </span><span class=\"ls22 ws24\">Indirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span>Si pr<span class=\"_ _1\"></span>ecisa c<span class=\"_ _1\"></span>he:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le soc<span class=\"_ _1\"></span>iet\u00e0 cos<span class=\"_ _1\"></span>tituit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e le so<span class=\"_ _1\"></span>ciet\u00e0 a<span class=\"_ _1\"></span>cquist<span class=\"_ _1\"></span>ante ne<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>so del 2024 sono s<span class=\"_ _1\"></span>tate cons<span class=\"_ _1\"></span>olidate con il </span>meto<span class=\"_ _1\"></span>do integr<span class=\"_ _1\"></span>ale pe<span class=\"_ _1\"></span>r la pri<span class=\"_ _1\"></span>ma volt<span class=\"_ _1\"></span>a in ques<span class=\"_ _1\"></span>to bilan<span class=\"_ _1\"></span>cio.<span class=\"_ _24e\"> </span>Acquisizione di OF Gr<span class=\"_ _2\"></span>een Energy UNO S.r<span class=\"_ _2\"></span>.l. e GF Green Ener<span class=\"_ _0\"></span>gy UNO S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _24e\"> </span>Nel cor<span class=\"_ _1\"></span>so del peri<span class=\"_ _1\"></span>odo, il Gru<span class=\"_ _1\"></span>ppo ha acquisi<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>il 1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>0% del<span class=\"_ _1\"></span>le quote di <span class=\"_ _0\"></span>OF G<span class=\"_ _1\"></span>reen Ener<span class=\"_ _1\"></span>gy UN<span class=\"_ _1\"></span>O <span class=\"_ _0\"></span>S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. e <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>F <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _0\"></span>Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y <span class=\"_ _2\"></span>UNO <span class=\"_ _0\"></span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l., <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>pliare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>pro<span class=\"_ _1\"></span>prio <span class=\"_ _0\"></span>po<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>afoglio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sv<span class=\"_ _1\"></span>ilupp<span class=\"_ _1\"></span>are <span class=\"_ _2\"></span>nu<span class=\"_ _1\"></span>ovi proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>-<span class=\"_ _0\"></span>Svilup<span class=\"_ _1\"></span>po. <span class=\"_ _17\"></span>In <span class=\"_ _17\"></span>accor<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _17\"></span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile <span class=\"_ _17\"></span>intern<span class=\"_ _1\"></span>azional<span class=\"_ _1\"></span>e IFRS <span class=\"_ _15\"> </span>3<span class=\"_ _1\"></span>,  gli <span class=\"_ _15\"> </span>A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>tori <span class=\"_ _15\"> </span>hann<span class=\"_ _1\"></span>o  conf<span class=\"_ _1\"></span>ront<span class=\"_ _1\"></span>ato  il <span class=\"_ _15\"> </span>cor<span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>ttivo  t<span class=\"_ _1\"></span>rasf<span class=\"_ _1\"></span>erito <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _15\"> </span>nette ide<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>abili <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisite <span class=\"_ _0\"></span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne. <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>ulla <span class=\"_ _2\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>nsider<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i pre<span class=\"_ _1\"></span>cedenti<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>rile<span class=\"_ _1\"></span>vato <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>neg<span class=\"_ _1\"></span>ativa <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore corr<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>tate, <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>egist<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>risult<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>\u20ac <span class=\"_ _1\"></span>13 <span class=\"_ _1\"></span>miglia<span class=\"_ _1\"></span>ia) a <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>onto Econo<span class=\"_ _1\"></span>mico, come p<span class=\"_ _1\"></span>rovento.<span class=\"_ _24e\"> </span>Cessione di Gr<span class=\"_ _0\"></span>een BESS S.r<span class=\"_ _0\"></span>.l. e Blue BESS S.r<span class=\"_ _0\"></span>.l. In  data  21 <span class=\"_ _16\"> </span>mar<span class=\"_ _1\"></span>zo <span class=\"_ _16\"> </span>2024,  il <span class=\"_ _16\"> </span>Gr<span class=\"_ _1\"></span>uppo  ha  siglato  la <span class=\"_ _16\"> </span>chi<span class=\"_ _1\"></span>usura  del  contr<span class=\"_ _1\"></span>atto  di <span class=\"_ _16\"> </span>Co-Svilup<span class=\"_ _1\"></span>po  per 9  i<span class=\"_ _1\"></span>mpianti <span class=\"_ _15\"> </span>BE<span class=\"_ _1\"></span>SS <span class=\"_ _15\"> </span>(Stora<span class=\"_ _1\"></span>ge<span class=\"_ _0\"></span>) <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>It<span class=\"_ _1\"></span>alia  co<span class=\"_ _1\"></span>n  un <span class=\"_ _15\"> </span>fon<span class=\"_ _1\"></span>do <span class=\"_ _15\"> </span>di  i<span class=\"_ _1\"></span>nvestim<span class=\"_ _1\"></span>ento  n<span class=\"_ _1\"></span>ord-amer<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>no  p<span class=\"_ _1\"></span>er  u<span class=\"_ _1\"></span>n amm<span class=\"_ _1\"></span>onta<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>\u20ac 68.<span class=\"_ _1\"></span>4 <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>ilioni, oltr<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>eventu<span class=\"_ _1\"></span>ale <span class=\"_ _0\"></span><span class=\"ff6 ls5c ws5f\">succe<span class=\"_ _1\"></span>ss <span class=\"_ _2\"></span>fee<span class=\"ff3 lsa8 wsaa\"> di<span class=\"_ _1\"></span> \u20ac 15<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>i,<span class=\"_ _1\"></span> ce<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>o </span></span>conte<span class=\"_ _1\"></span>stua<span class=\"_ _1\"></span>lmente le qu<span class=\"_ _1\"></span>ote delle cont<span class=\"_ _1\"></span>rollate G<span class=\"_ _1\"></span>reen B<span class=\"_ _1\"></span>ESS S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. e Blue BE<span class=\"_ _1\"></span>SS S.r.l. corr<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vo pari ad <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>5.7 <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>lioni; <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fr<span class=\"_ _1\"></span>onte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erazi<span class=\"_ _1\"></span>one, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>gistr<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>4.7 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>ioni (corris<span class=\"_ _1\"></span>pettivo ricevuto al <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>etto <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>in contri<span class=\"_ _1\"></span>buzione nette <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rite <span class=\"_ _0\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ven<span class=\"_ _1\"></span>dita).<span class=\"_ _24e\"> </span>Criteri di c<span class=\"_ _2\"></span>onsolidamen<span class=\"_ _0\"></span>to<span class=\"_ _24e\"> </span>I p<span class=\"_ _1\"></span>i\u00f9 sign<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ativi <span class=\"_ _1\"></span>criter<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>consol<span class=\"_ _1\"></span>idame<span class=\"_ _1\"></span>nto uti<span class=\"_ _1\"></span>lizzati <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>a pr<span class=\"_ _1\"></span>epar<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Bilan<span class=\"_ _1\"></span>cio C<span class=\"_ _1\"></span>onsoli<span class=\"_ _1\"></span>dato sono i se<span class=\"_ _0\"></span>guenti:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le <span class=\"_ _f\"> </span>soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>rollate <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _f\"> </span>conso<span class=\"_ _1\"></span>lidate <span class=\"_ _f\"> </span>integ<span class=\"_ _1\"></span>ralme<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>a <span class=\"_ _f\"></span>par<span class=\"_ _1\"></span>tire <span class=\"_ _f\"> </span>dall<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>data <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>acq<span class=\"_ _1\"></span>uisizion<span class=\"_ _1\"></span>e, </span>ov<span class=\"_ _1\"></span>vero <span class=\"_ _56\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _14\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>in <span class=\"_ _56\"></span>cu<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>il <span class=\"_ _2\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _2\"></span>acqu<span class=\"_ _1\"></span>isisce <span class=\"_ _56\"></span>il <span class=\"_ _56\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o, <span class=\"_ _14\"></span>e <span class=\"_ _56\"></span>ce<span class=\"_ _1\"></span>ssan<span class=\"_ _1\"></span>o <span class=\"_ _14\"></span>di <span class=\"_ _2\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _56\"></span>cons<span class=\"_ _1\"></span>olidate <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _56\"></span>dat<span class=\"_ _1\"></span>a in <span class=\"_ _56\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _56\"></span>il <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rito <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>di <span class=\"_ _56\"></span>f<span class=\"_ _1\"></span>uor<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>del <span class=\"_ _2\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>\u2013 <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _2\"></span>meto<span class=\"_ _1\"></span>do <span class=\"_ _56\"></span>cons<span class=\"_ _1\"></span>iste <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>ell\u2019assunzio<span class=\"_ _1\"></span>ne <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>lle attiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span>, dell<span class=\"_ _1\"></span>e passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0, de<span class=\"_ _1\"></span>i costi <span class=\"_ _1\"></span>e dei <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi nel <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>ammont<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>comple<span class=\"_ _1\"></span>ssivo, p<span class=\"_ _1\"></span>resci<span class=\"_ _1\"></span>nden<span class=\"_ _1\"></span>do dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>entit<span class=\"_ _1\"></span>\u00e0 dell<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipazi<span class=\"_ _1\"></span>one deten<span class=\"_ _1\"></span>uta e nell<span class=\"_ _1\"></span>a attrib<span class=\"_ _1\"></span>uzione a soci di mi<span class=\"_ _1\"></span>nora<span class=\"_ _1\"></span>nza, in ap<span class=\"_ _1\"></span>posite<span class=\"_ _24e\"> </span>voci <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>B<span class=\"_ _1\"></span>ilanci<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>C<span class=\"_ _1\"></span>onsoli<span class=\"_ _1\"></span>dato, <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>eventu<span class=\"_ _1\"></span>ale <span class=\"_ _16\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>Pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>nio <span class=\"_ _16\"> </span>Netto  e <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>ato del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio di l<span class=\"_ _1\"></span>oro comp<span class=\"_ _1\"></span>etenz<span class=\"_ _1\"></span>a;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">bila<span class=\"_ _1\"></span>nci <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>contro<span class=\"_ _1\"></span>llate <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>tuna<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span>geneiz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ricla<span class=\"_ _1\"></span>ssific<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>al </span>fine di <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>nder<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>unif<span class=\"_ _1\"></span>ormi ai <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipi cont<span class=\"_ _1\"></span>abili e <span class=\"_ _0\"></span>ai criter<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>uppo<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>inea con qua<span class=\"_ _1\"></span>nto previs<span class=\"_ _1\"></span>to dai pr<span class=\"_ _1\"></span>incipi co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ili inter<span class=\"_ _1\"></span>naziona<span class=\"_ _1\"></span>li IFRS att<span class=\"_ _1\"></span>ualme<span class=\"_ _1\"></span>nte in vigore;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipazi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>contro<span class=\"_ _1\"></span>llate <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>elimin<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rel<span class=\"_ _1\"></span>ativi </span>pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>tti <span class=\"_ _d\"> </span>a <span class=\"_ _16\"> </span>front<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>assu<span class=\"_ _1\"></span>nzione <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>e <span class=\"_ _16\"> </span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _16\"> </span>stes<span class=\"_ _1\"></span>se <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>econd<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>il meto<span class=\"_ _1\"></span>do dell<span class=\"_ _1\"></span>\u2019integr<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e global<span class=\"_ _1\"></span>e;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">i <span class=\"_ _1\"></span>sald<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>razion<span class=\"_ _1\"></span>i inf<span class=\"_ _1\"></span>ragr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o, n<span class=\"_ _1\"></span>onch\u00e9 <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi <span class=\"_ _1\"></span>e i <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti inf<span class=\"_ _1\"></span>ragr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o no<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>ealiz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>sono </span>elim<span class=\"_ _1\"></span>inati. <span class=\"_ _d\"> </span>Le <span class=\"_ _16\"> </span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>sos<span class=\"_ _1\"></span>tenute <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>elimi<span class=\"_ _1\"></span>nate <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>pa<span class=\"_ _1\"></span>ri <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>gli <span class=\"_ _d\"> </span>utili <span class=\"_ _16\"> </span>non <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ealiz<span class=\"_ _1\"></span>zati, <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>lla misur<span class=\"_ _1\"></span>a in cui n<span class=\"_ _1\"></span>on vi sian<span class=\"_ _1\"></span>o indic<span class=\"_ _1\"></span>atori ch<span class=\"_ _1\"></span>e poss<span class=\"_ _1\"></span>ano da<span class=\"_ _1\"></span>re evide<span class=\"_ _1\"></span>nza di un<span class=\"_ _1\"></span>a riduzio<span class=\"_ _1\"></span>ne di val<span class=\"_ _1\"></span>ore<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Con<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ersione dei Bilanci individuali espressi in v<span class=\"_ _2\"></span>aluta div<span class=\"_ _0\"></span>ersa dall\u2019Eur<span class=\"_ _0\"></span>o<span class=\"_ _24e\"> </span>All<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>chi<span class=\"_ _1\"></span>usura <span class=\"_ _17\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>delle <span class=\"_ _17\"></span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrolla<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>deno<span class=\"_ _1\"></span>minate <span class=\"_ _1\"></span>in valu<span class=\"_ _1\"></span>ta di<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>a da quel<span class=\"_ _1\"></span>la di pre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo AGP (Eu<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>), so<span class=\"_ _1\"></span>no conver<span class=\"_ _1\"></span>tite com<span class=\"_ _1\"></span>e segue<span class=\"_ _1\"></span>:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">al <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>puntu<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>del <span class=\"_ _17\"></span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>concer<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>elem<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>Attivo <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>del </span>Pass<span class=\"_ _1\"></span>ivo di Stato P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>oniale;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">al cam<span class=\"_ _1\"></span>bio medio de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>riodo pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>anto concer<span class=\"_ _1\"></span>ne i <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>onenti po<span class=\"_ _1\"></span>sitivi e negati<span class=\"_ _1\"></span>vi di <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>ddito </span>di Co<span class=\"_ _1\"></span>nto Economico;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">al c<span class=\"_ _1\"></span>ambio s<span class=\"_ _1\"></span>torico d<span class=\"_ _1\"></span>el mom<span class=\"_ _1\"></span>ento dell<span class=\"_ _1\"></span>a loro for<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>e per le r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>ve di Pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>nio Netto.<span class=\"_ _24e\"> </span></span>Le <span class=\"_ _0\"></span>diff<span class=\"_ _1\"></span>erenze <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>sult<span class=\"_ _1\"></span>anti <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>all\u2019<span class=\"_ _0\"></span>ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>azione di <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>todo <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>lassific<span class=\"_ _1\"></span>ate <span class=\"_ _0\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>Pa<span class=\"_ _1\"></span>trim<span class=\"_ _1\"></span>onio Netto \u201cr<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va di co<span class=\"_ _1\"></span>nv<span class=\"_ _0\"></span>er<span class=\"_ _1\"></span>sion<span class=\"_ _1\"></span>e\u201d fino alla ce<span class=\"_ _1\"></span>ssione d<span class=\"_ _1\"></span>ella pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipazio<span class=\"_ _1\"></span>ne.<span class=\"_ _24e\"> </span>I cambi utili<span class=\"_ _1\"></span>zzati per la determ<span class=\"_ _1\"></span>inazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>del contr<span class=\"_ _1\"></span>ovalore in Euro <span class=\"_ _0\"></span>dei dati espr<span class=\"_ _1\"></span>essi in <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>uta este<span class=\"_ _1\"></span>ra del<span class=\"_ _1\"></span>le soci<span class=\"_ _1\"></span>et\u00e0 A<span class=\"_ _1\"></span>ltea G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Power Cor<span class=\"_ _1\"></span>p., Cu<span class=\"_ _1\"></span>yler <span class=\"_ _1\"></span>Gree<span class=\"_ _1\"></span>n Ener<span class=\"_ _1\"></span>gy L<span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>C<span class=\"_ _1\"></span>, Qu<span class=\"_ _1\"></span>itman <span class=\"_ _1\"></span>Gree<span class=\"_ _1\"></span>n Ener<span class=\"_ _1\"></span>gy L<span class=\"_ _1\"></span>LC, R<span class=\"_ _1\"></span>AL G<span class=\"_ _1\"></span>reen En<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>y Cor<span class=\"_ _1\"></span>p., e BE<span class=\"_ _1\"></span>SS Power Cor<span class=\"_ _1\"></span>p. sono r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ati nelle t<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>elle seg<span class=\"_ _1\"></span>uenti:<span class=\"_ _24e\"> </span>T<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>SSI D<span class=\"_ _1\"></span>I CA<span class=\"_ _1\"></span>MBI<span class=\"_ _1\"></span>O A FINE E<span class=\"_ _1\"></span>SER<span class=\"_ _1\"></span>CIZI<span class=\"_ _1\"></span>O / V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _128\"> </span><span class=\"ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _129\"> </span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span></span>Do<span class=\"_ _1\"></span>llar<span class=\"_ _1\"></span>o USA<span class=\"_ _b9\"> </span><span class=\"ls10 ws12\">1,03<span class=\"_ _1\"></span>89<span class=\"_ _12a\"> </span><span class=\"ls20 ws22\">1,<span class=\"_ _1\"></span>105<span class=\"_ _1\"></span>0<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>SSI D<span class=\"_ _1\"></span>I CA<span class=\"_ _1\"></span>MBI<span class=\"_ _1\"></span>O MED<span class=\"_ _1\"></span>I / V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _70\"> </span><span class=\"ls2c ws2e\">2024<span class=\"_ _12b\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span></span>Do<span class=\"_ _1\"></span>llar<span class=\"_ _1\"></span>o USA<span class=\"_ _b9\"> </span><span class=\"ls2f ws31\">1<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>08<span class=\"_ _1\"></span>24<span class=\"_ _12a\"> </span><span class=\"ls2d ws2f\">1,<span class=\"_ _1\"></span>0813<span class=\"_ _24e\"> </span></span></span>Aggr<span class=\"_ _0\"></span>egazioni aziendali Le <span class=\"_ _15\"> </span>op<span class=\"_ _1\"></span>erazi<span class=\"_ _1\"></span>oni <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>ag<span class=\"_ _1\"></span>grega<span class=\"_ _1\"></span>zione <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>im<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>e  in <span class=\"_ _15\"> </span>f<span class=\"_ _1\"></span>orz<span class=\"_ _1\"></span>a  de<span class=\"_ _1\"></span>lle <span class=\"_ _15\"> </span>qua<span class=\"_ _1\"></span>li  v<span class=\"_ _1\"></span>iene <span class=\"_ _15\"> </span>ac<span class=\"_ _1\"></span>quisito <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o di  un\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ntit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>rile<span class=\"_ _1\"></span>vate,  in <span class=\"_ _16\"> </span>acco<span class=\"_ _1\"></span>rdo  con <span class=\"_ _16\"> </span>le  dispo<span class=\"_ _1\"></span>sizioni  conten<span class=\"_ _1\"></span>ute <span class=\"_ _16\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _16\"> </span>pri<span class=\"_ _1\"></span>ncipio  cont<span class=\"_ _1\"></span>abile inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale I<span class=\"_ _1\"></span>FRS 3<span class=\"_ _1\"></span>, seco<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>l\u2019<span class=\"_ _2\"></span><span class=\"ff6 ls5 ws5\">Acquisition method<span class=\"ff3 ls1 ws1\">. Il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>di acq<span class=\"_ _1\"></span>uisizion<span class=\"_ _1\"></span>e \u00e8 r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>ato d<span class=\"_ _1\"></span>al<span class=\"ff6\"> </span></span></span>fair<span class=\"_ _0\"></span> value<span class=\"ff3 ls9 wsa\"> alla dat<span class=\"_ _1\"></span>a di acquis<span class=\"_ _1\"></span>to delle atti<span class=\"_ _1\"></span>vit\u00e0 a<span class=\"_ _1\"></span>cquisite, de<span class=\"_ _1\"></span>lle passiv<span class=\"_ _1\"></span>it\u00e0 assu<span class=\"_ _1\"></span>nte e degli st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti di </span>ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>messi<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>id<span class=\"_ _1\"></span>entific<span class=\"_ _1\"></span>abili <span class=\"_ _17\"></span>ac<span class=\"_ _1\"></span>quisite, <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>otenzial<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sunte son<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>iscr<span class=\"_ _1\"></span>itte <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>rel<span class=\"_ _1\"></span>ativo <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _f\"></span>corrente <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>data <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne, <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>atta <span class=\"_ _f\"> </span>eccezi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te diffe<span class=\"_ _1\"></span>rite <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>ve <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passi<span class=\"_ _1\"></span>ve, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefi<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>dip<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span>tinate alla vendit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>che sono <span class=\"_ _0\"></span>is<span class=\"_ _1\"></span>critte in <span class=\"_ _2\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>lativi princi<span class=\"_ _1\"></span>pi <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ili <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>ferim<span class=\"_ _1\"></span>ento. <span class=\"_ _0\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>il costo di <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>e il <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>rente <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquis<span class=\"_ _1\"></span>tate, se <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ositiva<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>\u00e8 iscritt<span class=\"_ _1\"></span>a<span class=\"_ _24e\"> </span>nel<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>viam<span class=\"_ _1\"></span>ento, <span class=\"_ _2\"></span>ov<span class=\"_ _1\"></span>vero, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>gativa<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>do<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>aver <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>iverifi<span class=\"_ _1\"></span>cato <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>corr<span class=\"_ _1\"></span>etta misur<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _f\"> </span>valor<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrenti <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>e <span class=\"_ _f\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>acqu<span class=\"_ _1\"></span>isite <span class=\"_ _f\"> </span>e <span class=\"_ _f\"></span>del <span class=\"_ _f\"> </span>costo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>acqu<span class=\"_ _1\"></span>isizione<span class=\"_ _1\"></span>, \u00e8  conta<span class=\"_ _1\"></span>bilizz<span class=\"_ _1\"></span>ata  dire<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ente  a  Conto  Economi<span class=\"_ _1\"></span>co, <span class=\"_ _16\"> </span>come  pr<span class=\"_ _1\"></span>ovento.  Gli  oner<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>acce<span class=\"_ _1\"></span>ssor<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>all<span class=\"_ _1\"></span>a tr<span class=\"_ _1\"></span>ansaz<span class=\"_ _1\"></span>ione so<span class=\"_ _1\"></span>no rilev<span class=\"_ _1\"></span>ati nel Co<span class=\"_ _1\"></span>nto Economico n<span class=\"_ _1\"></span>el mom<span class=\"_ _1\"></span>ento in cui s<span class=\"_ _1\"></span>ono sos<span class=\"_ _1\"></span>tenu<span class=\"_ _1\"></span>ti. Se<span class=\"_ _1\"></span>condo le definizio<span class=\"_ _1\"></span>ni <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>abile inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale IFRS 3, l\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisizi<span class=\"_ _1\"></span>one di <span class=\"_ _0\"></span>un busin<span class=\"_ _1\"></span>ess si <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ando ques<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nclud<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>in<span class=\"_ _1\"></span>put <span class=\"_ _0\"></span>e un <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>rocess<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>anzial<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nsieme contri<span class=\"_ _1\"></span>buiscon<span class=\"_ _1\"></span>o in <span class=\"_ _2\"></span>mo<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vo <span class=\"_ _56\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _56\"></span>c<span class=\"_ _1\"></span>apa<span class=\"_ _1\"></span>cit\u00e0 <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>cr<span class=\"_ _1\"></span>eare <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>utput<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>efinizion<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _2\"></span>term<span class=\"_ _1\"></span>ine <span class=\"_ _2\"></span>\u201coutpu<span class=\"_ _1\"></span>t\u201d <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>ri<span class=\"_ _1\"></span>feris<span class=\"_ _1\"></span>ce a <span class=\"_ _17\"></span>beni <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>zi <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>niti <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>clienti<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>investi<span class=\"_ _1\"></span>menti <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>altr<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flu<span class=\"_ _1\"></span>ssi, <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>esc<span class=\"_ _1\"></span>lude <span class=\"_ _17\"></span>i ren<span class=\"_ _1\"></span>dimenti <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>otto <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>costi <span class=\"_ _17\"></span>inferi<span class=\"_ _1\"></span>ori <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>nefici <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>ci. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ssunzio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>non tota<span class=\"_ _1\"></span>lita<span class=\"_ _1\"></span>ria <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ollo, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quot<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eress<span class=\"_ _1\"></span>enze <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>a sulla bas<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lla quot<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>di spe<span class=\"_ _1\"></span>ttanz<span class=\"_ _1\"></span>a dei valor<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>renti attri<span class=\"_ _1\"></span>buiti alle attiv<span class=\"_ _1\"></span>it\u00e0 e passiv<span class=\"_ _1\"></span>it\u00e0 alla dat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>di assu<span class=\"_ _1\"></span>nzione de<span class=\"_ _1\"></span>l controll<span class=\"_ _1\"></span>o, esclu<span class=\"_ _1\"></span>so l\u2019<span class=\"_ _0\"></span>event<span class=\"_ _1\"></span>uale av<span class=\"_ _1\"></span>viam<span class=\"_ _1\"></span>ento ad ess<span class=\"_ _1\"></span>i attribu<span class=\"_ _1\"></span>ibile (c.d<span class=\"_ _1\"></span>. <span class=\"ff6\">par<span class=\"_ _1\"></span>tial goo<span class=\"_ _1\"></span>dwill </span>metho<span class=\"_ _1\"></span>d<span class=\"ff3 ls1 ws1\">). In al<span class=\"_ _1\"></span>ternati<span class=\"_ _1\"></span>va, \u00e8 ril<span class=\"_ _1\"></span>evato l\u2019inte<span class=\"_ _1\"></span>ro ammont<span class=\"_ _1\"></span>are de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>av<span class=\"_ _1\"></span>viam<span class=\"_ _1\"></span>ento gene<span class=\"_ _1\"></span>rato dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne </span>consid<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>ndo, <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>nto, <span class=\"_ _17\"></span>anc<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ile <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>inte<span class=\"_ _1\"></span>resse<span class=\"_ _1\"></span>nze <span class=\"_ _17\"></span>di <span class=\"_ _f\"></span>terzi <span class=\"_ _f\"> </span>(<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>.d. <span class=\"_ _17\"></span><span class=\"ff6\">f<span class=\"_ _1\"></span>ull <span class=\"_ _17\"></span>goo<span class=\"_ _1\"></span>dwill </span>metho<span class=\"_ _1\"></span>d<span class=\"ff3 ls1 ws1\">); <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>\u2019ultim<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>inte<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>enze <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ter<span class=\"_ _1\"></span>zi <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>esp<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _56\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _2\"></span>val<span class=\"_ _1\"></span>ue </span>incl<span class=\"_ _1\"></span>uden<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>anch<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>o co<span class=\"_ _1\"></span>mpete<span class=\"_ _1\"></span>nza. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>scelt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>dalit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>deter<span class=\"_ _1\"></span>minazio<span class=\"_ _1\"></span>ne dell\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>vi<span class=\"_ _0\"></span>amento <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6 ls1 ws1\">par<span class=\"_ _1\"></span>tial goodw<span class=\"_ _1\"></span>ill <span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>thod <span class=\"ff4\">o</span><span class=\"lsa8 wsaa\"> <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l go<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l me<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span><span class=\"ff3 ls1 ws1\">) <span class=\"_ _0\"></span>\u00e8 oper<span class=\"_ _1\"></span>ata <span class=\"_ _0\"></span>in manie<span class=\"_ _1\"></span>ra <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span>lettiva per </span></span></span>ciasc<span class=\"_ _1\"></span>una ope<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ne di <span class=\"ff6 ls5 ws5\">business combination<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">. Il cos<span class=\"_ _1\"></span>to di acqu<span class=\"_ _1\"></span>isizione in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>e, se pre<span class=\"_ _1\"></span>sente, an<span class=\"_ _1\"></span>che </span></span>il <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>rris<span class=\"_ _1\"></span>pettivo <span class=\"_ _d\"> </span>pote<span class=\"_ _1\"></span>nziale, <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ilevato <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>air <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>ue <span class=\"_ _f\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>dat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>cquist<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>del <span class=\"_ _d\"> </span>con<span class=\"_ _1\"></span>trollo. <span class=\"_ _d\"> </span>Varia<span class=\"_ _1\"></span>zioni succe<span class=\"_ _1\"></span>ssive <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _15\"> </span>fai<span class=\"_ _1\"></span>r <span class=\"_ _15\"> </span>val<span class=\"_ _1\"></span>ue <span class=\"_ _15\"> </span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>iconos<span class=\"_ _1\"></span>ciute <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"> </span>Conto <span class=\"_ _13\"> </span>Economi<span class=\"_ _1\"></span>co <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>C<span class=\"_ _1\"></span>onto <span class=\"_ _15\"> </span>Econ<span class=\"_ _1\"></span>omico comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo  se  il <span class=\"_ _15\"> </span>cor<span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>ttivo  pote<span class=\"_ _1\"></span>nziale <span class=\"_ _15\"> </span>\u00e8  un\u2019attivit<span class=\"_ _1\"></span>\u00e0  o  p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0  fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia.  C<span class=\"_ _1\"></span>orris<span class=\"_ _1\"></span>pettiv<span class=\"_ _1\"></span>i poten<span class=\"_ _1\"></span>ziali c<span class=\"_ _1\"></span>lassific<span class=\"_ _1\"></span>ati co<span class=\"_ _1\"></span>me Pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>nio Ne<span class=\"_ _1\"></span>tto non <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>alcola<span class=\"_ _1\"></span>ti e la <span class=\"_ _1\"></span>success<span class=\"_ _1\"></span>iva e<span class=\"_ _1\"></span>stinzi<span class=\"_ _1\"></span>one \u00e8 cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zat<span class=\"_ _1\"></span>a dirett<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te nel Pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>io Netto.<span class=\"_ _24e\"> </span>Se <span class=\"_ _f\"> </span>le <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>azioni <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>ag<span class=\"_ _1\"></span>greg<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _f\"> </span>le <span class=\"_ _17\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _f\"> </span>viene <span class=\"_ _f\"> </span>acqu<span class=\"_ _1\"></span>isito <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _f\"> </span>avven<span class=\"_ _1\"></span>gono <span class=\"_ _f\"></span>in pi\u00f9 fa<span class=\"_ _1\"></span>si, il Gru<span class=\"_ _1\"></span>ppo ri<span class=\"_ _1\"></span>calco<span class=\"_ _1\"></span>la l\u2019inter<span class=\"_ _1\"></span>essen<span class=\"_ _1\"></span>za che dete<span class=\"_ _1\"></span>neva in pre<span class=\"_ _1\"></span>ceden<span class=\"_ _1\"></span>za nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisit<span class=\"_ _1\"></span>a al risp<span class=\"_ _1\"></span>ettivo fai<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>acqu<span class=\"_ _1\"></span>isizione <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>nel <span class=\"_ _f\"></span>Conto <span class=\"_ _17\"></span>Econ<span class=\"_ _1\"></span>omico <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>eventua<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a risultante. In cas<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>di perdi<span class=\"_ _1\"></span>ta del contro<span class=\"_ _1\"></span>llo, il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>eli<span class=\"_ _1\"></span>mina le <span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 e le <span class=\"_ _0\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 del Grup<span class=\"_ _1\"></span>po control<span class=\"_ _1\"></span>lata<span class=\"_ _1\"></span>, le eventual<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipazion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>di terzi e le <span class=\"_ _0\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>di Patri<span class=\"_ _1\"></span>monio Netto relati<span class=\"_ _1\"></span>ve <span class=\"_ _0\"></span>alle soc<span class=\"_ _1\"></span>iet\u00e0 contr<span class=\"_ _1\"></span>ollate. <span class=\"_ _2\"></span>Q<span class=\"_ _1\"></span>ualsiasi <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>per<span class=\"_ _1\"></span>dita <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ante <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>alla <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>rdita <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>iene <span class=\"_ _2\"></span>ril<span class=\"_ _1\"></span>evato <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _1\"></span>Utile/ (Perd<span class=\"_ _1\"></span>ita) <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _1\"></span>Eser<span class=\"_ _1\"></span>cizio. <span class=\"_ _17\"></span>Q<span class=\"_ _1\"></span>ualsiasi <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>teci<span class=\"_ _1\"></span>pazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>mante<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>ex <span class=\"_ _f\"> </span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>ata <span class=\"_ _f\"></span>viene valu<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a al fai<span class=\"_ _1\"></span>r value a<span class=\"_ _1\"></span>lla dat<span class=\"_ _1\"></span>a della p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a del co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o.<span class=\"_ _24e\"> </span>Principi c<span class=\"_ _2\"></span>on<span class=\"_ _0\"></span>tabili, emendamen<span class=\"_ _0\"></span>ti ed in<span class=\"_ _0\"></span>terpr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>tazioni applicabili dal 1\u00b0 gennaio 2024<span class=\"_ _24e\"> </span>Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>si r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a la l<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a dei <span class=\"_ _1\"></span>prin<span class=\"_ _1\"></span>cipi <span class=\"_ _1\"></span>contab<span class=\"_ _1\"></span>ili, e<span class=\"_ _1\"></span>mend<span class=\"_ _1\"></span>amenti <span class=\"_ _1\"></span>e inte<span class=\"_ _1\"></span>rpret<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni IFR<span class=\"_ _1\"></span>S che <span class=\"_ _1\"></span>sono ent<span class=\"_ _1\"></span>rati <span class=\"_ _17\"></span>in <span class=\"_ _f\"></span>vigore <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _17\"></span>gen<span class=\"_ _1\"></span>naio <span class=\"_ _17\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>cui <span class=\"_ _17\"></span>ad<span class=\"_ _1\"></span>ozione <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>effetti <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sul bila<span class=\"_ _1\"></span>ncio de<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo.<span class=\"_ _24e\"> </span>IFRS<span class=\"_ _ed\"> </span><span class=\"ffb ls1 ws1\">Dat<span class=\"_ _1\"></span>a di effic<span class=\"_ _1\"></span>aci<span class=\"_ _1\"></span>a IA<span class=\"_ _1\"></span>SB<span class=\"_ _12c\"> </span><span class=\"ls1b ws1d\">Stato<span class=\"_ _0\"></span> dell\u2019appr<span class=\"_ _0\"></span>ovazione<span class=\"_ _0\"></span> dell\u2019UE<span class=\"_ _24e\"> </span></span></span>Supplier Finance Arr<span class=\"_ _0\"></span>angements<span class=\"ff3 ls1 ws1\"> (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a IA<span class=\"_ _1\"></span>S 7 e IFR<span class=\"_ _1\"></span>S 7)<span class=\"_ _12d\"> </span>1\u00b0 genn<span class=\"_ _1\"></span>aio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _12e\"> </span><span class=\"ls1e ws20\">Omo<span class=\"_ _1\"></span>logato<span class=\"_ _24e\"> </span></span></span>Pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 d<span class=\"_ _1\"></span>el le<span class=\"_ _1\"></span>asin<span class=\"_ _1\"></span>g in un\u2019op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e di ven<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>a e ret<span class=\"_ _1\"></span>rol<span class=\"_ _1\"></span>oca<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che al<span class=\"_ _1\"></span>l\u2019I<span class=\"_ _1\"></span>FRS 16)<span class=\"_ _24e\"> </span>1\u00b0 genn<span class=\"_ _1\"></span>aio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _12e\"> </span><span class=\"ls1e ws20\">Omo<span class=\"_ _1\"></span>logato<span class=\"_ _24e\"> </span></span>Cl<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>fica<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e del<span class=\"_ _1\"></span>le pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>it\u00e0 t<span class=\"_ _1\"></span>ra co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nti o non c<span class=\"_ _1\"></span>orr<span class=\"_ _1\"></span>enti (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a IA<span class=\"_ _1\"></span>S 1)<span class=\"_ _24e\"> </span>1\u00b0 genn<span class=\"_ _1\"></span>aio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _12e\"> </span><span class=\"ls1e ws20\">Omo<span class=\"_ _1\"></span>logato<span class=\"_ _24e\"> </span></span>Supplier Finance Arr<span class=\"_ _0\"></span>angemen<span class=\"_ _0\"></span>ts<span class=\"ff1\"> (modifiche a IAS 7 e </span>IFRS 7)<span class=\"_ _24e\"> </span>A <span class=\"_ _17\"></span>mag<span class=\"_ _1\"></span>gio <span class=\"_ _17\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>IAS<span class=\"_ _1\"></span>B <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>eme<span class=\"_ _1\"></span>sso <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>7 <span class=\"_ _17\"></span>Re<span class=\"_ _1\"></span>ndiconto <span class=\"_ _17\"></span>F<span class=\"_ _1\"></span>inanzi<span class=\"_ _1\"></span>ario <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _17\"></span>7 Str<span class=\"_ _1\"></span>umenti <span class=\"_ _16\"> </span>Fina<span class=\"_ _1\"></span>nziari: <span class=\"_ _16\"> </span>Infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>Integ<span class=\"_ _1\"></span>rative, <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>chi<span class=\"_ _1\"></span>arire <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>car<span class=\"_ _1\"></span>atteri<span class=\"_ _1\"></span>stich<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>dei <span class=\"_ _16\"> </span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _16\"> </span>di rev<span class=\"_ _0\"></span>erse <span class=\"_ _1\"></span>factoring <span class=\"_ _1\"></span><span class=\"ff3 ls1 ws1\">e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ichied<span class=\"_ _1\"></span>ere <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>terior<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>infor<span class=\"_ _1\"></span>mativa <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>tal<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>accor<span class=\"_ _1\"></span>di. <span class=\"_ _1\"></span>I <span class=\"_ _17\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _17\"></span>inform<span class=\"_ _1\"></span>ativi </span>incl<span class=\"_ _1\"></span>usi <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>elle <span class=\"_ _0\"></span>mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>han<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>obie<span class=\"_ _1\"></span>ttivo <span class=\"_ _2\"></span>di assiste<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>gli utilizz<span class=\"_ _1\"></span>atori <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bil<span class=\"_ _1\"></span>ancio <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pren<span class=\"_ _1\"></span>dere <span class=\"_ _0\"></span>gli effetti sulle passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0, <span class=\"_ _0\"></span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _0\"></span>di cass<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>ed esp<span class=\"_ _1\"></span>osizione al rischio di liquidit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>di un\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 degli accordi di <span class=\"ff6 lsa wsb\">reverse<span class=\"_ _0\"></span> factoring<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">.<span class=\"_ _24e\"> </span></span></span>P<span class=\"_ _0\"></span>assivit\u00e0 del <span class=\"ff22\">leasing</span> in un\u2019oper<span class=\"_ _0\"></span>azione di vendita e r<span class=\"_ _0\"></span>etr<span class=\"_ _2\"></span>olocazione (modifiche all\u2019IFRS 16)<span class=\"_ _24e\"> </span>A <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ttembr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _1\"></span>ha <span class=\"_ _17\"></span>emanat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ll\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>cific<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isiti <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e un <span class=\"_ _f\"> </span>loc<span class=\"_ _1\"></span>atore <span class=\"_ _f\"> </span>ven<span class=\"_ _1\"></span>ditore <span class=\"_ _f\"> </span>util<span class=\"_ _1\"></span>izza <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>misur<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"></span><span class=\"ff6 lsc wse\">leas<span class=\"_ _0\"></span>ing<span class=\"ff3 ls1 ws1\"> <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>riva <span class=\"_ _f\"> </span>da <span class=\"_ _f\"> </span>una </span></span>tr<span class=\"_ _1\"></span>ansaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">sale <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>d le<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>back</span>, <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r as<span class=\"_ _1\"></span>sicur<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>loc<span class=\"_ _1\"></span>atore <span class=\"_ _1\"></span>vend<span class=\"_ _1\"></span>itore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>conosc<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>o per<span class=\"_ _1\"></span>dite con ri<span class=\"_ _1\"></span>ferim<span class=\"_ _1\"></span>ento al dir<span class=\"_ _1\"></span>itto d\u2019uso ma<span class=\"_ _1\"></span>ntenuto da<span class=\"_ _1\"></span>llo ste<span class=\"_ _1\"></span>sso.<span class=\"_ _24e\"> </span>Classificazione delle passivit\u00e0 tr<span class=\"_ _0\"></span>a corr<span class=\"_ _2\"></span>enti o non corr<span class=\"_ _2\"></span>enti (modifiche a IAS 1)<span class=\"_ _24e\"> </span>A ge<span class=\"_ _1\"></span>nnaio <span class=\"_ _1\"></span>2020 <span class=\"_ _1\"></span>ed otto<span class=\"_ _1\"></span>bre 2<span class=\"_ _1\"></span>022, <span class=\"_ _1\"></span>lo I<span class=\"_ _1\"></span>ASB <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>pubb<span class=\"_ _1\"></span>licato <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e mo<span class=\"_ _1\"></span>difiche <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span>grafi <span class=\"_ _1\"></span>da 69 a <span class=\"_ _1\"></span>7<span class=\"_ _2\"></span>6 del<span class=\"_ _1\"></span>lo <span class=\"_ _0\"></span>IA<span class=\"_ _1\"></span>S 1 <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er speci<span class=\"_ _1\"></span>ficar<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i requisi<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>class<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>le passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>come corr<span class=\"_ _1\"></span>enti o <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>renti. Le mod<span class=\"_ _1\"></span>ifiche c<span class=\"_ _1\"></span>hiaris<span class=\"_ _1\"></span>cono: \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">cosa s<span class=\"_ _1\"></span>i intende p<span class=\"_ _1\"></span>er dir<span class=\"_ _1\"></span>itto di pos<span class=\"_ _1\"></span>terg<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ella sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">che il d<span class=\"_ _1\"></span>iritto di p<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>rgazio<span class=\"_ _1\"></span>ne deve esis<span class=\"_ _1\"></span>tere al<span class=\"_ _1\"></span>la chiusu<span class=\"_ _1\"></span>ra del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio; </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la clas<span class=\"_ _1\"></span>sific<span class=\"_ _1\"></span>azione n<span class=\"_ _1\"></span>on \u00e8 impatt<span class=\"_ _1\"></span>ata d<span class=\"_ _1\"></span>alla pro<span class=\"_ _1\"></span>babili<span class=\"_ _1\"></span>t\u00e0 con cu<span class=\"_ _1\"></span>i l\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 es<span class=\"_ _1\"></span>erciter<span class=\"_ _1\"></span>\u00e0 il prop<span class=\"_ _1\"></span>rio dir<span class=\"_ _1\"></span>itto </span>di po<span class=\"_ _1\"></span>sterg<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">sol<span class=\"_ _1\"></span>amente se un deriv<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>plicito in una passiv<span class=\"_ _1\"></span>it\u00e0 conver<span class=\"_ _1\"></span>tibi<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>\u00e8 ess<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>ste<span class=\"_ _1\"></span>sso uno str<span class=\"_ _1\"></span>umen<span class=\"_ _1\"></span>to </span>di c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale la sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza de<span class=\"_ _1\"></span>lla passi<span class=\"_ _1\"></span>vit\u00e0 n<span class=\"_ _1\"></span>on ha imp<span class=\"_ _1\"></span>atto sulla su<span class=\"_ _1\"></span>a classifi<span class=\"_ _1\"></span>cazi<span class=\"_ _1\"></span>one. Ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>intr<span class=\"_ _1\"></span>odotto <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isito <span class=\"_ _17\"></span>che <span class=\"_ _f\"> </span>richie<span class=\"_ _1\"></span>de <span class=\"_ _17\"></span>di <span class=\"_ _f\"></span>dare <span class=\"_ _17\"></span>info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 che <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>eriva <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>un <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>finanzi<span class=\"_ _1\"></span>amento <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>cla<span class=\"_ _1\"></span>ssific<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _f\"> </span>corr<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>ed <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _f\"> </span>di pos<span class=\"_ _1\"></span>terg<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ell\u2019entit<span class=\"_ _1\"></span>\u00e0 \u00e8 subor<span class=\"_ _1\"></span>dinato al r<span class=\"_ _1\"></span>ispetto di <span class=\"ff6 lsa wsb\">covenants</span> entro d<span class=\"_ _1\"></span>odici m<span class=\"_ _1\"></span>esi.<span class=\"_ _24e\"> </span>Principi c<span class=\"_ _2\"></span>on<span class=\"_ _0\"></span>tabili, emendamen<span class=\"_ _0\"></span>ti ed in<span class=\"_ _0\"></span>terpr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>tazioni non anc<span class=\"_ _2\"></span>or<span class=\"_ _0\"></span>a obbliga<span class=\"_ _0\"></span>toriamen<span class=\"_ _2\"></span>te applicabili<span class=\"_ _24e\"> </span>Di <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>guito <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>list<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincip<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bili, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>menda<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>terpre<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>non son<span class=\"_ _1\"></span>o ancor<span class=\"_ _1\"></span>a obbl<span class=\"_ _1\"></span>igatoria<span class=\"_ _1\"></span>mente ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>abili e/<span class=\"_ _0\"></span>o ad<span class=\"_ _1\"></span>ottati in v<span class=\"_ _1\"></span>ia anticip<span class=\"_ _1\"></span>ata da<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo AGP<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>Ob<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>gato<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>mente e<span class=\"_ _1\"></span>ffic<span class=\"_ _1\"></span>aci pe<span class=\"_ _1\"></span>r gli e<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>cizi ch<span class=\"_ _1\"></span>e han<span class=\"_ _1\"></span>no in<span class=\"_ _1\"></span>izio il 1\u00b0 ge<span class=\"_ _1\"></span>nna<span class=\"_ _1\"></span>io 2025 o<span class=\"_ _0\"></span> dopo tale data<span class=\"_ _24e\"> </span>Ob<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>gato<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>mente e<span class=\"_ _1\"></span>ffic<span class=\"_ _1\"></span>aci pe<span class=\"_ _1\"></span>r gli e<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>cizi ch<span class=\"_ _1\"></span>e han<span class=\"_ _1\"></span>no in<span class=\"_ _1\"></span>izio il 1\u00b0 ge<span class=\"_ _1\"></span>nna<span class=\"_ _1\"></span>io 20<span class=\"_ _1\"></span>26 o dop<span class=\"_ _1\"></span>o tal<span class=\"_ _1\"></span>e dat<span class=\"_ _1\"></span>a<span class=\"_ _24e\"> </span>Ma<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>nza d<span class=\"_ _1\"></span>i conve<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>t\u00e0 (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a I<span class=\"_ _1\"></span>AS 21 Effe<span class=\"_ _1\"></span>tti del<span class=\"_ _1\"></span>le va<span class=\"_ _1\"></span>riaz<span class=\"_ _1\"></span>ioni d<span class=\"_ _1\"></span>ei ca<span class=\"_ _1\"></span>mbi d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e valu<span class=\"_ _1\"></span>te es<span class=\"_ _1\"></span>tere)<span class=\"_ _24e\"> </span>Cl<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>fica<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e e misu<span class=\"_ _1\"></span>raz<span class=\"_ _1\"></span>ione d<span class=\"_ _1\"></span>egli s<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nti fina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>ri (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a I<span class=\"_ _1\"></span>FRS 9 e IFR<span class=\"_ _1\"></span>S 7) <span class=\"_ _12f\"> </span>Co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>llat<span class=\"_ _1\"></span>e senz<span class=\"_ _1\"></span>a res<span class=\"_ _1\"></span>pon<span class=\"_ _1\"></span>sab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0 pu<span class=\"_ _1\"></span>bbli<span class=\"_ _1\"></span>ca (I<span class=\"_ _1\"></span>FRS 19)<span class=\"_ _24e\"> </span>Pre<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e e infor<span class=\"_ _1\"></span>mati<span class=\"_ _1\"></span>va ne<span class=\"_ _1\"></span>l bila<span class=\"_ _1\"></span>ncio (<span class=\"_ _1\"></span>IFRS 18<span class=\"_ _24e\"> </span><span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span>Mancanza di con<span class=\"_ _2\"></span>vertibilit\u00e0 (modifiche a IAS 21 Eff<span class=\"_ _2\"></span>etti delle v<span class=\"_ _0\"></span>ariazioni dei cambi delle v<span class=\"_ _0\"></span>alute ester<span class=\"_ _0\"></span>e)<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>agos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ubbli<span class=\"_ _1\"></span>cato <span class=\"_ _1\"></span>\u201cM<span class=\"_ _1\"></span>anca<span class=\"_ _1\"></span>nza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nv<span class=\"_ _0\"></span>er<span class=\"_ _1\"></span>tib<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _0\"></span>\u201d<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>21 <span class=\"_ _1\"></span>- Effetti <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ute <span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span>Mod<span class=\"_ _1\"></span>ifiche). <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>Mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>ann<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>eguito ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>hies<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>entat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span><span class=\"ff6 ls8 ws9\">Int<span class=\"_ _0\"></span>erpretations<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Committ<span class=\"_ _0\"></span>ee<span class=\"ff3 lsc wse\"> <span class=\"_ _1\"></span>circa la <span class=\"_ _1\"></span>determinazione <span class=\"_ _1\"></span>del t<span class=\"_ _1\"></span>asso </span></span>di <span class=\"_ _f\"> </span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _f\"></span>nel <span class=\"_ _f\"> </span>caso <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>non <span class=\"_ _f\"> </span>sia <span class=\"_ _f\"></span>conver<span class=\"_ _1\"></span>tibile <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>un'<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tra <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>ta, <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"> </span>por<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>to a <span class=\"_ _f\"> </span>pras<span class=\"_ _1\"></span>si <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ivers<span class=\"_ _1\"></span>e. <span class=\"_ _17\"></span>I<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>C<span class=\"_ _1\"></span>omit<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>accoma<span class=\"_ _1\"></span>ndato <span class=\"_ _f\"> </span>allo <span class=\"_ _f\"> </span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>svilu<span class=\"_ _1\"></span>ppar<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>imit<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>llo IA<span class=\"_ _1\"></span>S <span class=\"_ _d\"> </span>21 <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>ov<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>a <span class=\"_ _16\"> </span>ques<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>roble<span class=\"_ _1\"></span>ma. <span class=\"_ _16\"> </span>Dopo <span class=\"_ _16\"> </span>ulte<span class=\"_ _1\"></span>riori <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>liber<span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>lo <span class=\"_ _16\"> </span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _d\"> </span>ha <span class=\"_ _16\"> </span>pub<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>ato un <span class=\"_ _f\"></span><span class=\"ff6 ls8a ws8c\">Exposu<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>Draft</span> <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>ropos<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _17\"></span>21 <span class=\"_ _f\"></span>nell\u2019april<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>2021, <span class=\"_ _f\"></span>mentre <span class=\"_ _f\"> </span>le <span class=\"_ _17\"></span>M<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che final<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _17\"></span>pub<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>agos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Le <span class=\"_ _17\"></span>Mod<span class=\"_ _1\"></span>ifiche <span class=\"_ _17\"></span>intr<span class=\"_ _1\"></span>oduco<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isiti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilire qua<span class=\"_ _1\"></span>ndo una valut<span class=\"_ _1\"></span>a \u00e8 <span class=\"_ _0\"></span>conver<span class=\"_ _1\"></span>tib<span class=\"_ _1\"></span>ile in <span class=\"_ _0\"></span>un\u2019<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tra valu<span class=\"_ _1\"></span>ta e quand<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>non lo \u00e8, e richie<span class=\"_ _1\"></span>dono che un\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 sti<span class=\"_ _1\"></span>mi il <span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span>so di <span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>bio a <span class=\"_ _1\"></span>pron<span class=\"_ _1\"></span>ti qua<span class=\"_ _1\"></span>ndo d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>ina c<span class=\"_ _1\"></span>he un<span class=\"_ _1\"></span>a val<span class=\"_ _1\"></span>uta <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 conver<span class=\"_ _1\"></span>tibi<span class=\"_ _1\"></span>le in <span class=\"_ _1\"></span>un\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ltra valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>. L<span class=\"_ _1\"></span>e m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>vigore <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>eser<span class=\"_ _1\"></span>cizi <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>hann<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>1\u00b0 gen<span class=\"_ _1\"></span>naio <span class=\"_ _1\"></span>2025 o suc<span class=\"_ _0\"></span>cessivament<span class=\"_ _0\"></span>e.<span class=\"_ _24e\"> </span>Classificazione e misur<span class=\"_ _0\"></span>azione degli strumen<span class=\"_ _0\"></span>ti finanziari (modifiche a IFRS 9 e IFR<span class=\"_ _0\"></span>S 7)<span class=\"_ _24e\"> </span>Il <span class=\"_ _d\"> </span>3<span class=\"_ _1\"></span>0 <span class=\"_ _d\"> </span>mag<span class=\"_ _1\"></span>gio <span class=\"_ _d\"> </span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _d\"> </span>l<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>ASB <span class=\"_ _16\"> </span>ha <span class=\"_ _d\"> </span>pu<span class=\"_ _1\"></span>bblic<span class=\"_ _1\"></span>ato <span class=\"_ _d\"> </span>\u201cM<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>lassific<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>mis<span class=\"_ _1\"></span>urazio<span class=\"_ _1\"></span>ne <span class=\"_ _d\"> </span>deg<span class=\"_ _1\"></span>li st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i\u201d c<span class=\"_ _1\"></span>he m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>l\u2019IFR<span class=\"_ _1\"></span>S 9 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019IFR<span class=\"_ _1\"></span>S 7<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ticolare <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>roduce <span class=\"_ _1\"></span>nuov<span class=\"_ _1\"></span>i re<span class=\"_ _1\"></span>quisiti<span class=\"_ _14\"></span> per quanto<span class=\"_ _0\"></span> riguarda:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">l\u2019elimin<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tinte <span class=\"_ _2\"></span>med<span class=\"_ _1\"></span>iante <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>riment<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>el<span class=\"_ _1\"></span>ettron<span class=\"_ _1\"></span>ico; </span>e \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la c<span class=\"_ _1\"></span>lassifi<span class=\"_ _1\"></span>cazio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>lle atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziarie <span class=\"_ _1\"></span>con c<span class=\"_ _1\"></span>aratt<span class=\"_ _1\"></span>eris<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>ambient<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>, soci<span class=\"_ _1\"></span>ali e <span class=\"_ _1\"></span>di govern<span class=\"_ _1\"></span>o </span>soc<span class=\"_ _1\"></span>ieta<span class=\"_ _1\"></span>rio (ES<span class=\"_ _1\"></span>G) e simili: le mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e chiaris<span class=\"_ _1\"></span>cono com<span class=\"_ _1\"></span>e dovreb<span class=\"_ _1\"></span>bero es<span class=\"_ _1\"></span>sere va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>ti i flussi di ca<span class=\"_ _1\"></span>ssa cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali su pre<span class=\"_ _1\"></span>stiti co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ilizza<span class=\"_ _1\"></span>ti al costo a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato o al fa<span class=\"_ _1\"></span>ir valu<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span>Le <span class=\"_ _16\"> </span>mod<span class=\"_ _1\"></span>ifiche <span class=\"_ _16\"> </span>ent<span class=\"_ _1\"></span>rera<span class=\"_ _1\"></span>nno <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>vigore <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>gl<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _16\"> </span>che  hanno <span class=\"_ _16\"> </span>inizio  dal <span class=\"_ _d\"> </span>1\u00b0 <span class=\"_ _d\"> </span>ge<span class=\"_ _1\"></span>nnaio <span class=\"_ _16\"> </span>2026 <span class=\"_ _16\"> </span>o succ<span class=\"_ _0\"></span>essivamente.<span class=\"_ _24e\"> </span>Con<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>olla<span class=\"_ _0\"></span>te senza responsabilit\u00e0 pubblica (IFR<span class=\"_ _0\"></span>S 19)<span class=\"_ _24e\"> </span>Il  9  maggi<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>2024,  lo  IAS<span class=\"_ _1\"></span>B <span class=\"_ _16\"> </span>ha  eme<span class=\"_ _1\"></span>sso  il  nuovo  princi<span class=\"_ _1\"></span>pio  conta<span class=\"_ _1\"></span>bile  IFRS  1<span class=\"_ _0\"></span>9  per  le  soci<span class=\"_ _1\"></span>et\u00e0 contr<span class=\"_ _1\"></span>ollate  senza  resp<span class=\"_ _1\"></span>onsa<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>pubb<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>L<span class=\"_ _56\"></span>'inf<span class=\"_ _1\"></span>ormati<span class=\"_ _1\"></span>va <span class=\"_ _16\"> </span>conse<span class=\"_ _1\"></span>nte <span class=\"_ _16\"> </span>alle  contro<span class=\"_ _1\"></span>llate <span class=\"_ _16\"> </span>ido<span class=\"_ _1\"></span>nee,  di utili<span class=\"_ _1\"></span>zzar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _17\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>un'info<span class=\"_ _1\"></span>rmativ<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dotta<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>ov<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incipio <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>sentir<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollate <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tene<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>set <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r s<span class=\"_ _1\"></span>oddis<span class=\"_ _1\"></span>fare <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>esi<span class=\"_ _1\"></span>genze <span class=\"_ _1\"></span>sia del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Cap<span class=\"_ _1\"></span>ogru<span class=\"_ _1\"></span>ppo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>izzator<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rendico<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>ieder<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>uzione dei <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>quisiti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmativ<span class=\"_ _1\"></span>a i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>cons<span class=\"_ _1\"></span>entir<span class=\"_ _1\"></span>\u00e0 a<span class=\"_ _1\"></span>ppunto, <span class=\"_ _1\"></span>un\u2019inf<span class=\"_ _1\"></span>ormati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>ridott<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>adatt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>alle esige<span class=\"_ _1\"></span>nze <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>atori <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>loro <span class=\"_ _17\"></span>bi<span class=\"_ _1\"></span>lanci. <span class=\"_ _f\"></span>Il <span class=\"_ _17\"></span>nuovo <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incipio <span class=\"_ _f\"></span>sar\u00e0 <span class=\"_ _f\"></span>in <span class=\"_ _17\"></span>vigore <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>he han<span class=\"_ _1\"></span>no inizio da<span class=\"_ _1\"></span>l 1<span class=\"_ _2\"></span>\u00b0 ge<span class=\"_ _1\"></span>nnaio 2027 o su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente.<span class=\"_ _24e\"> </span>Pr<span class=\"_ _0\"></span>esentazione e in<span class=\"_ _2\"></span>forma<span class=\"_ _2\"></span>tiv<span class=\"_ _0\"></span>a nel bilancio (IFRS 18)<span class=\"_ _24e\"> </span>Il <span class=\"_ _0\"></span>9 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>prile 202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>esso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>nu<span class=\"_ _1\"></span>ovo <span class=\"_ _2\"></span>pri<span class=\"_ _1\"></span>ncipio <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>tabil<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _2\"></span>18 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _2\"></span>fo<span class=\"_ _1\"></span>rnir<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>agli investito<span class=\"_ _1\"></span>ri infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i pi\u00f9 t<span class=\"_ _1\"></span>rasp<span class=\"_ _1\"></span>arenti e <span class=\"_ _1\"></span>compa<span class=\"_ _1\"></span>rabil<span class=\"_ _1\"></span>i sulla <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>mance fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia de<span class=\"_ _1\"></span>lle so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0. L<span class=\"_ _56\"></span>'<span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>8 intr<span class=\"_ _1\"></span>oduce <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>ser<span class=\"_ _1\"></span>ie <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _56\"></span>re<span class=\"_ _1\"></span>quisiti <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _56\"></span>migli<span class=\"_ _1\"></span>orar<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>la <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>endico<span class=\"_ _1\"></span>ntazi<span class=\"_ _1\"></span>one <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _2\"></span>pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azioni <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziarie del<span class=\"_ _1\"></span>le socie<span class=\"_ _1\"></span>t\u00e0 e for<span class=\"_ _1\"></span>nire agl<span class=\"_ _1\"></span>i investi<span class=\"_ _1\"></span>tori una b<span class=\"_ _1\"></span>ase migli<span class=\"_ _1\"></span>ore per a<span class=\"_ _1\"></span>naliz<span class=\"_ _1\"></span>zare e conf<span class=\"_ _1\"></span>ront<span class=\"_ _1\"></span>are le so<span class=\"_ _1\"></span>ciet\u00e0: \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">migli<span class=\"_ _1\"></span>ore comp<span class=\"_ _1\"></span>arab<span class=\"_ _1\"></span>ilit\u00e0 n<span class=\"_ _1\"></span>el Conto Econ<span class=\"_ _1\"></span>omico;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">mag<span class=\"_ _1\"></span>giore t<span class=\"_ _1\"></span>rasp<span class=\"_ _1\"></span>arenz<span class=\"_ _1\"></span>a delle m<span class=\"_ _1\"></span>isure di p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce defini<span class=\"_ _1\"></span>te dal man<span class=\"_ _1\"></span>agement<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">ra<span class=\"_ _1\"></span>ggr<span class=\"_ _1\"></span>uppam<span class=\"_ _1\"></span>ento pi\u00f9 uti<span class=\"_ _1\"></span>le dell<span class=\"_ _1\"></span>e inform<span class=\"_ _1\"></span>azioni ne<span class=\"_ _1\"></span>l bilan<span class=\"_ _1\"></span>cio. </span>L<span class=\"_ _56\"></span>'<span class=\"_ _1\"></span>IFRS <span class=\"_ _f\"> </span>18 <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>stit<span class=\"_ _1\"></span>uisce <span class=\"_ _f\"> </span>lo <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"> </span>1 <span class=\"_ _f\"> </span>Prese<span class=\"_ _1\"></span>ntazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ar\u00e0 <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>vigore <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _f\"> </span>che han<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nizio <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _17\"></span>genn<span class=\"_ _1\"></span>aio <span class=\"_ _17\"></span>2027 <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ma <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>otra<span class=\"_ _1\"></span>nno <span class=\"_ _17\"></span>app<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>rlo <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>via anticipata.<span class=\"_ _24e\"> </span>V<span class=\"_ _56\"></span>alutazioni discr<span class=\"_ _0\"></span>ezionali e s<span class=\"_ _0\"></span>time c<span class=\"_ _2\"></span>ontabili significa<span class=\"_ _2\"></span>tive  L<span class=\"_ _1\"></span>a p<span class=\"_ _1\"></span>repar<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l bi<span class=\"_ _1\"></span>lancio <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chiede <span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>li A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>atori <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>effettu<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i dis<span class=\"_ _1\"></span>crezio<span class=\"_ _1\"></span>nali, sti<span class=\"_ _1\"></span>me <span class=\"_ _d\"> </span>e <span class=\"_ _16\"> </span>ipote<span class=\"_ _1\"></span>si <span class=\"_ _d\"> </span>che <span class=\"_ _16\"> </span>influ<span class=\"_ _1\"></span>enza<span class=\"_ _1\"></span>no <span class=\"_ _d\"> </span>i <span class=\"_ _16\"> </span>valo<span class=\"_ _1\"></span>ri <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>ric<span class=\"_ _1\"></span>avi, <span class=\"_ _16\"> </span>costi<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>e <span class=\"_ _16\"> </span>l\u2019info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>va <span class=\"_ _d\"> </span>a ques<span class=\"_ _1\"></span>ti relativa, nonch\u00e9 l\u2019in<span class=\"_ _1\"></span>dicazione di passivit\u00e0 p<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>enziali. L<span class=\"_ _56\"></span>\u2019in<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>er<span class=\"_ _1\"></span>tezza circ<span class=\"_ _1\"></span>a tali ipotesi e stim<span class=\"_ _1\"></span>e pot<span class=\"_ _1\"></span>rebbe  d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inare  esi<span class=\"_ _1\"></span>ti  che  ric<span class=\"_ _1\"></span>hiede<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o,  in  futu<span class=\"_ _1\"></span>ro,  un  agg<span class=\"_ _1\"></span>iust<span class=\"_ _1\"></span>amento  si<span class=\"_ _1\"></span>gnific<span class=\"_ _1\"></span>ativo  al val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _d\"> </span>di <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>e/<span class=\"_ _2\"></span>o <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _f\"> </span>D<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>segu<span class=\"_ _1\"></span>ito <span class=\"_ _f\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>brevem<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>ategori<span class=\"_ _1\"></span>e mag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>attate <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambiam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e cond<span class=\"_ _1\"></span>izioni <span class=\"_ _f\"></span>sottost<span class=\"_ _1\"></span>anti <span class=\"_ _f\"></span>le <span class=\"_ _17\"></span>ass<span class=\"_ _1\"></span>unzioni <span class=\"_ _f\"> </span>utiliz<span class=\"_ _1\"></span>zate <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>otreb<span class=\"_ _1\"></span>be <span class=\"_ _17\"></span>aver<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>impatto <span class=\"_ _f\"> </span>signifi<span class=\"_ _1\"></span>cativo <span class=\"_ _f\"> </span>sui <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ati<span class=\"_ _29\"></span> finanziari.<span class=\"_ _24e\"> </span>Rica<span class=\"_ _0\"></span>vi pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enienti da c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tti con i clien<span class=\"_ _0\"></span>ti<span class=\"_ _24e\"> </span>Con <span class=\"_ _f\"></span>rifer<span class=\"_ _1\"></span>imento <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ric<span class=\"_ _1\"></span>avi <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntratti <span class=\"_ _f\"></span>con <span class=\"_ _17\"></span>clien<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>avori <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mmess<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 in <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>rso <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>atti, <span class=\"_ _f\"> </span>l\u2019appl<span class=\"_ _1\"></span>icazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>meto<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>del <span class=\"_ _d\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>sos<span class=\"_ _1\"></span>tenuto <span class=\"_ _d\"> </span>(<span class=\"ff6 ls8a ws8c\">cost<span class=\"_ _2\"></span>-to-cost<span class=\"ff3 ls1 ws1\">) <span class=\"_ _f\"> </span>ric<span class=\"_ _1\"></span>hiede <span class=\"_ _d\"> </span>la </span></span>preve<span class=\"_ _1\"></span>ntiva <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>inter<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>goli <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>getti <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>oro <span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>namento <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>ciasc<span class=\"_ _1\"></span>una dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>bilanc<span class=\"_ _1\"></span>io, <span class=\"_ _1\"></span>media<span class=\"_ _1\"></span>nte l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>assu<span class=\"_ _1\"></span>nzioni <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>Amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>ratori<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>I m<span class=\"_ _1\"></span>argin<span class=\"_ _1\"></span>i c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>si riti<span class=\"_ _1\"></span>ene <span class=\"_ _17\"></span>ver<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _17\"></span>sull<span class=\"_ _1\"></span>\u2019intera <span class=\"_ _f\"> </span>oper<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>compl<span class=\"_ _1\"></span>etam<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>rico<span class=\"_ _1\"></span>nosci<span class=\"_ _1\"></span>uti <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>ti<span class=\"_ _29\"></span> econ<span class=\"_ _1\"></span>omici  degli  eser<span class=\"_ _1\"></span>cizi <span class=\"_ _16\"> </span>di  compete<span class=\"_ _1\"></span>nza  in <span class=\"_ _16\"> </span>funzi<span class=\"_ _1\"></span>one  dell\u2019a<span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>nzam<span class=\"_ _1\"></span>ento; <span class=\"_ _16\"> </span>per<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>anto, <span class=\"_ _16\"> </span>la  corrett<span class=\"_ _1\"></span>a ril<span class=\"_ _1\"></span>evazione <span class=\"_ _17\"></span>dei <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>or<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>mar<span class=\"_ _1\"></span>gini <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lativi <span class=\"_ _17\"></span>ad <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>ere <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>anco<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>cluse <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>resup<span class=\"_ _1\"></span>pone la co<span class=\"_ _1\"></span>rrett<span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>tima d<span class=\"_ _1\"></span>a par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>del m<span class=\"_ _1\"></span>anagem<span class=\"_ _1\"></span>ent de<span class=\"_ _1\"></span>i cos<span class=\"_ _1\"></span>ti a fi<span class=\"_ _1\"></span>nire, d<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>increm<span class=\"_ _1\"></span>enti i<span class=\"_ _1\"></span>potizz<span class=\"_ _1\"></span>ati, n<span class=\"_ _1\"></span>onch\u00e9 dei <span class=\"_ _17\"></span>rit<span class=\"_ _1\"></span>ardi<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>ex<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a-costi <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>enali <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>pot<span class=\"_ _1\"></span>rebb<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpri<span class=\"_ _1\"></span>mere <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>marg<span class=\"_ _1\"></span>ine <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>eso. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>megli<span class=\"_ _1\"></span>o sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>le stime<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>anagem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>lizza sche<span class=\"_ _1\"></span>mi <span class=\"_ _0\"></span>di gestio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>e di <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>nalisi dei <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>schi di <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>mmes<span class=\"_ _1\"></span>sa final<span class=\"_ _1\"></span>izzati <span class=\"_ _f\"></span>a <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>onitor<span class=\"_ _1\"></span>are <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>q<span class=\"_ _1\"></span>uantifi<span class=\"_ _1\"></span>care <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>risch<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>allo <span class=\"_ _f\"> </span>svolgim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntratti. <span class=\"_ _f\"></span>I <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor<span class=\"_ _1\"></span>i iscr<span class=\"_ _1\"></span>itti in bila<span class=\"_ _1\"></span>ncio r<span class=\"_ _1\"></span>appre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ano la mi<span class=\"_ _1\"></span>glior s<span class=\"_ _1\"></span>tima alla d<span class=\"_ _1\"></span>ata op<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>a dal ma<span class=\"_ _1\"></span>nageme<span class=\"_ _1\"></span>nt, con l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>usilio di <span class=\"_ _17\"></span>detti <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>cedur<span class=\"_ _1\"></span>ali. <span class=\"_ _17\"></span>T<span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>atti <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ci<span class=\"_ _1\"></span>rcost<span class=\"_ _1\"></span>anze <span class=\"_ _17\"></span>ren<span class=\"_ _1\"></span>dono <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>pless<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>stim<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sti <span class=\"_ _17\"></span>per completare i progetti<span class=\"_ _0\"></span> e, conseguentement<span class=\"_ _0\"></span>e, la stima del valore delle attivit\u00e0 contrattuali o delle pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 in cors<span class=\"_ _1\"></span>o da contr<span class=\"_ _1\"></span>atti alla da<span class=\"_ _1\"></span>ta di bil<span class=\"_ _1\"></span>ancio<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Accan<span class=\"_ _2\"></span>tonamen<span class=\"_ _0\"></span>ti a f<span class=\"_ _0\"></span>ondi per rischi ed oneri<span class=\"_ _24e\"> </span>Gli <span class=\"_ _15\"> </span>Am<span class=\"_ _1\"></span>minis<span class=\"_ _1\"></span>trato<span class=\"_ _1\"></span>ri  effe<span class=\"_ _1\"></span>ttuan<span class=\"_ _1\"></span>o  sti<span class=\"_ _1\"></span>me  pe<span class=\"_ _1\"></span>r  le  v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azioni <span class=\"_ _15\"> </span>di  r<span class=\"_ _1\"></span>ischi  e <span class=\"_ _15\"> </span>one<span class=\"_ _1\"></span>ri.  I<span class=\"_ _1\"></span>n  par<span class=\"_ _1\"></span>tico<span class=\"_ _1\"></span>lare, <span class=\"_ _15\"> </span>gli Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i hann<span class=\"_ _1\"></span>o fatto ri<span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>a stime e<span class=\"_ _1\"></span>d assun<span class=\"_ _1\"></span>zioni ne<span class=\"_ _1\"></span>l deter<span class=\"_ _1\"></span>minare i<span class=\"_ _1\"></span>l grad<span class=\"_ _1\"></span>o di prob<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0 di insorge<span class=\"_ _1\"></span>nza di <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _0\"></span>effe<span class=\"_ _1\"></span>ttiva <span class=\"_ _0\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>e, nel caso in <span class=\"_ _0\"></span>cui il <span class=\"_ _0\"></span>ris<span class=\"_ _1\"></span>chio sia <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>tato come <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>robabi<span class=\"_ _1\"></span>le, <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>re l\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to da acc<span class=\"_ _1\"></span>antona<span class=\"_ _1\"></span>re a fronte d<span class=\"_ _1\"></span>ei risc<span class=\"_ _1\"></span>hi identi<span class=\"_ _1\"></span>ficati<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Imposte diff<span class=\"_ _2\"></span>erite attiv<span class=\"_ _2\"></span>e<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>conta<span class=\"_ _1\"></span>bilizz<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _f\"> </span>differ<span class=\"_ _1\"></span>ite <span class=\"_ _f\"> </span>attive <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ffettuat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>base <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _f\"> </span>asp<span class=\"_ _1\"></span>ett<span class=\"_ _1\"></span>ative <span class=\"_ _f\"> </span>di un <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>fi<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>le <span class=\"_ _16\"> </span>negli  eserci<span class=\"_ _1\"></span>zi <span class=\"_ _d\"> </span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i. <span class=\"_ _16\"> </span>La  valut<span class=\"_ _1\"></span>azione  degli  imponi<span class=\"_ _1\"></span>bili <span class=\"_ _16\"> </span>attesi  ai <span class=\"_ _16\"> </span>fini <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>a cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste differ<span class=\"_ _1\"></span>ite <span class=\"_ _0\"></span>attive dipe<span class=\"_ _1\"></span>nde da <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>attori che posso<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>riare nel tempo e dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>re effetti sig<span class=\"_ _1\"></span>nific<span class=\"_ _1\"></span>ativi sul<span class=\"_ _1\"></span>la recup<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 dei cre<span class=\"_ _1\"></span>diti pe<span class=\"_ _1\"></span>r impos<span class=\"_ _1\"></span>te differ<span class=\"_ _1\"></span>ite attive<span class=\"_ _24e\"> </span>S<span class=\"_ _2\"></span>tima del tasso di finanziament<span class=\"_ _0\"></span>o marginale su con<span class=\"_ _2\"></span>tra<span class=\"_ _2\"></span>tti di <span class=\"ff22\">leasing<span class=\"_ _24e\"> </span></span>Gli A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>trato<span class=\"_ _1\"></span>ri non poss<span class=\"_ _1\"></span>ono faci<span class=\"_ _1\"></span>lmente dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>re il <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>asso di intere<span class=\"_ _1\"></span>sse implic<span class=\"_ _1\"></span>ito del <span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> </span></span>e <span class=\"_ _d\"> </span>q<span class=\"_ _1\"></span>uindi <span class=\"_ _16\"> </span>utili<span class=\"_ _1\"></span>zza <span class=\"_ _16\"> </span>il <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>asso <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>finanzi<span class=\"_ _1\"></span>amento <span class=\"_ _16\"> </span>mar<span class=\"_ _1\"></span>ginale <span class=\"_ _16\"> </span>per <span class=\"_ _16\"> </span>misu<span class=\"_ _1\"></span>rare <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _16\"> </span>per <span class=\"_ _16\"> </span><span class=\"ff6 lsc wse\">leasing</span>. <span class=\"_ _d\"> </span>Il ta<span class=\"_ _1\"></span>sso <span class=\"_ _f\"> </span>di <span class=\"_ _f\"></span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _f\"> </span>marg<span class=\"_ _1\"></span>inale <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>inter<span class=\"_ _1\"></span>esse <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>loc<span class=\"_ _1\"></span>ata<span class=\"_ _1\"></span>rio <span class=\"_ _f\"> </span>dovreb<span class=\"_ _1\"></span>be <span class=\"_ _f\"> </span>paga<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er un <span class=\"_ _17\"></span>pre<span class=\"_ _1\"></span>stito, <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>g<span class=\"_ _1\"></span>aran<span class=\"_ _1\"></span>zie <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imili, <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>cessa<span class=\"_ _1\"></span>rio <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>otte<span class=\"_ _1\"></span>nere <span class=\"_ _17\"></span>un\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lore simil<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>all\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>consis<span class=\"_ _1\"></span>tente <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>tilizzo <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>conte<span class=\"_ _1\"></span>sto <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>co <span class=\"_ _17\"></span>simil<span class=\"_ _1\"></span>e. <span class=\"_ _17\"></span>Il <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i fina<span class=\"_ _1\"></span>nziament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>argin<span class=\"_ _1\"></span>ale riflette il tass<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>che il <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>avre<span class=\"_ _1\"></span>bbe dovuto pag<span class=\"_ _1\"></span>are, e <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span>sto richie<span class=\"_ _1\"></span>de di <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>uare <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>esis<span class=\"_ _1\"></span>tono <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>i t<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>devon<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>ssere <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ttifica<span class=\"_ _1\"></span>ti p<span class=\"_ _1\"></span>er rifl<span class=\"_ _1\"></span>ettere i te<span class=\"_ _1\"></span>rmini e <span class=\"_ _1\"></span>le condiz<span class=\"_ _1\"></span>ioni del <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">. Il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o stim<span class=\"_ _1\"></span>a il ta<span class=\"_ _1\"></span>sso di fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto marg<span class=\"_ _1\"></span>inale </span></span>utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>dati osser<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>bili <span class=\"_ _0\"></span>(quali tas<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>di intere<span class=\"_ _1\"></span>sse <span class=\"_ _0\"></span>di merc<span class=\"_ _1\"></span>ato<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>se dispo<span class=\"_ _1\"></span>nibili, nonc<span class=\"_ _1\"></span>h\u00e9 <span class=\"_ _0\"></span>effett<span class=\"_ _1\"></span>uand<span class=\"_ _1\"></span>o consid<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zioni spe<span class=\"_ _1\"></span>cifich<span class=\"_ _1\"></span>e sulle con<span class=\"_ _1\"></span>dizioni d<span class=\"_ _1\"></span>el mer<span class=\"_ _1\"></span>ito cred<span class=\"_ _1\"></span>itizio.<span class=\"_ _24e\"> </span>Giudizio significa<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>o nel de<span class=\"_ _0\"></span>terminare la dur<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ta del leasing<span class=\"ff1\"> dei con<span class=\"_ _2\"></span>tra<span class=\"_ _2\"></span>tti che con<span class=\"_ _2\"></span>tengono un\u2019opzione di </span>pr<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>oga Gli <span class=\"_ _1\"></span>Amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i han<span class=\"_ _1\"></span>no s<span class=\"_ _1\"></span>timato l<span class=\"_ _1\"></span>a dur<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>del <span class=\"ff6 lsc wse\">leasing</span> d<span class=\"_ _1\"></span>ei cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>nei q<span class=\"_ _1\"></span>uali a<span class=\"_ _1\"></span>gisce d<span class=\"_ _1\"></span>a loc<span class=\"_ _1\"></span>ata<span class=\"_ _1\"></span>rio e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>revedon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>opzi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>nnovo. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cir<span class=\"_ _1\"></span>ca <span class=\"_ _17\"></span>l\u2019esisten<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>me<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>rag<span class=\"_ _1\"></span>ionevole cer<span class=\"_ _1\"></span>tez<span class=\"_ _1\"></span>za di <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercit<span class=\"_ _1\"></span>are l\u2019<span class=\"_ _0\"></span>opzio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>infl<span class=\"_ _1\"></span>uenz<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la stima del<span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>du<span class=\"_ _1\"></span>rata del <span class=\"ff6 lsc wse\">leasing</span>, <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>patta<span class=\"_ _1\"></span>ndo in <span class=\"_ _0\"></span>ma<span class=\"_ _1\"></span>nier<span class=\"_ _1\"></span>a signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>va <span class=\"_ _f\"> </span>l\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>us<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>rileva<span class=\"_ _1\"></span>te. <span class=\"_ _f\"> </span>Il Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>analiz<span class=\"_ _1\"></span>zato <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tot<span class=\"_ _1\"></span>alit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span>, <span class=\"_ _1\"></span>and<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efinire <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>ciasc<span class=\"_ _1\"></span>uno <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>si il <span class=\"_ _f\"> </span><span class=\"ff6 lsc wse\">lease <span class=\"_ _f\"> </span>t<span class=\"_ _0\"></span>erm<span class=\"ff3 ls1 ws1\">, <span class=\"_ _f\"> </span>dato <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>\u201cnon <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>ancell<span class=\"_ _1\"></span>abile\u201d <span class=\"_ _f\"> </span>uni<span class=\"_ _1\"></span>tam<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>agli <span class=\"_ _f\"> </span>eff<span class=\"_ _1\"></span>etti <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>claus<span class=\"_ _1\"></span>ole </span></span>di  este<span class=\"_ _1\"></span>nsione  o  termin<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>antic<span class=\"_ _1\"></span>ipato  il <span class=\"_ _16\"> </span>cui  ese<span class=\"_ _1\"></span>rcizio  \u00e8 <span class=\"_ _16\"> </span>s<span class=\"_ _1\"></span>tato  riten<span class=\"_ _1\"></span>uto <span class=\"_ _16\"> </span>ra<span class=\"_ _1\"></span>gionevo<span class=\"_ _1\"></span>lmente  cer<span class=\"_ _1\"></span>to. Nel<span class=\"_ _1\"></span>lo <span class=\"_ _f\"> </span>sp<span class=\"_ _1\"></span>ecifi<span class=\"_ _1\"></span>co, <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>gl<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>imm<span class=\"_ _1\"></span>obili <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>zione <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>nsider<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>cir<span class=\"_ _1\"></span>cost<span class=\"_ _1\"></span>anze <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>pecifi<span class=\"_ _1\"></span>che <span class=\"_ _d\"> </span>di ciasc<span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _17\"></span>Per <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _17\"></span>rigu<span class=\"_ _1\"></span>arda <span class=\"_ _17\"></span>le <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _17\"></span>cate<span class=\"_ _1\"></span>gorie <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>eni, <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incipa<span class=\"_ _1\"></span>lmente <span class=\"_ _17\"></span>auto <span class=\"_ _17\"></span>azie<span class=\"_ _1\"></span>ndali<span class=\"_ _1\"></span>, gli Amminis<span class=\"_ _1\"></span>tratori hann<span class=\"_ _1\"></span>o ritenuto non probabil<span class=\"_ _1\"></span>e l\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sercizio di eventuali clausole di es<span class=\"_ _1\"></span>tensione o ter<span class=\"_ _1\"></span>mine anti<span class=\"_ _1\"></span>cipato in con<span class=\"_ _1\"></span>sider<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ella pr<span class=\"_ _1\"></span>assi abi<span class=\"_ _1\"></span>tualm<span class=\"_ _1\"></span>ente seg<span class=\"_ _1\"></span>uita d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>De<span class=\"_ _0\"></span>terminazione della vita utile delle a<span class=\"_ _0\"></span>ttivit\u00e0<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>det<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>alle <span class=\"_ _17\"></span>voci <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mobil<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>ianti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>acchina<span class=\"_ _1\"></span>ri, del<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>immob<span class=\"_ _1\"></span>ilizz<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>imm<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>i a <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ita <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>definit<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>tre <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i D<span class=\"_ _1\"></span>iritti <span class=\"_ _1\"></span>d\u2019uso. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>delle vite  utili  viene  effettua<span class=\"_ _1\"></span>ta <span class=\"_ _16\"> </span>dag<span class=\"_ _1\"></span>li <span class=\"_ _16\"> </span>Amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _16\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>pras<span class=\"_ _1\"></span>si <span class=\"_ _16\"> </span>valut<span class=\"_ _1\"></span>ative  gener<span class=\"_ _1\"></span>almente app<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>bili, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>base <span class=\"_ _f\"></span>all\u2019esper<span class=\"_ _1\"></span>ienza <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>conos<span class=\"_ _1\"></span>cenze <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ettore <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>rivi<span class=\"_ _1\"></span>sta <span class=\"_ _f\"> </span>critic<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>og<span class=\"_ _1\"></span>ni chiu<span class=\"_ _1\"></span>sura di p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Riduzioni dur<span class=\"_ _0\"></span>ev<span class=\"_ _2\"></span>oli di valor<span class=\"_ _2\"></span>e di attivit\u00e0 non finanziarie<span class=\"_ _24e\"> </span>Le <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>mater<span class=\"_ _1\"></span>iali <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mmater<span class=\"_ _1\"></span>iali <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ssog<span class=\"_ _1\"></span>gettate <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span><span class=\"ff6 ls5 ws5\">impairment</span> <span class=\"_ _1\"></span>su <span class=\"_ _17\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lmeno ann<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bbiano <span class=\"_ _17\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>efinit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>pres<span class=\"_ _1\"></span>enza <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>eventi <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>accia<span class=\"_ _1\"></span>no rite<span class=\"_ _1\"></span>nere  che  il  val<span class=\"_ _1\"></span>ore  di  iscrizio<span class=\"_ _1\"></span>ne  in  bilanc<span class=\"_ _1\"></span>io <span class=\"_ _16\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>sia  rec<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>abile<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>An<span class=\"_ _1\"></span>che  l\u2019id<span class=\"_ _1\"></span>entific<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e del<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span><span class=\"ff6 lsa wsb\">Cash <span class=\"_ _f\"> </span>Generating <span class=\"_ _f\"> </span>Unit</span> <span class=\"_ _f\"> </span>(CGU) <span class=\"_ _d\"> </span>ris<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>oni <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>egli <span class=\"_ _f\"> </span>A<span class=\"_ _1\"></span>mmnis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>atori, <span class=\"_ _d\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>pos<span class=\"_ _1\"></span>sono ugualment<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>influenzare<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>la <span class=\"_ _d\"> </span>recuperabilit\u00e0 <span class=\"_ _16\"> </span>dei <span class=\"_ _d\"> </span>valori <span class=\"_ _16\"> </span>iscritti <span class=\"_ _d\"> </span>nell\u2019<span class=\"_ _0\"></span>attivo<span class=\"_ _0\"></span>. <span class=\"_ _16\"> </span>Ulteri<span class=\"_ _0\"></span>ori <span class=\"_ _16\"> </span>dettagli <span class=\"_ _16\"> </span>sono<span class=\"_ _0\"></span> for<span class=\"_ _1\"></span>niti alla n<span class=\"_ _1\"></span>ota 2.7<span class=\"_ _24e\"> </span><span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>Bene<span class=\"_ _0\"></span>fici ai dipendenti<span class=\"_ _24e\"> </span>Il valo<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>di iscr<span class=\"_ _1\"></span>izione in bilan<span class=\"_ _1\"></span>cio dei piani a benefi<span class=\"_ _1\"></span>ci <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>finiti \u00e8 <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nato utilizz<span class=\"_ _1\"></span>ando val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>oni attu<span class=\"_ _1\"></span>ariali  c<span class=\"_ _1\"></span>he  rich<span class=\"_ _1\"></span>iedon<span class=\"_ _1\"></span>o  l\u2019<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>abor<span class=\"_ _1\"></span>azione <span class=\"_ _15\"> </span>di  ipot<span class=\"_ _1\"></span>esi  circ<span class=\"_ _1\"></span>a  i  ta<span class=\"_ _1\"></span>ssi  di  scon<span class=\"_ _1\"></span>to,  il  tas<span class=\"_ _1\"></span>so  attes<span class=\"_ _1\"></span>o  di ren<span class=\"_ _1\"></span>dimento degli impie<span class=\"_ _1\"></span>ghi, i <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>incr<span class=\"_ _1\"></span>ementi sal<span class=\"_ _1\"></span>ariali<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>i ta<span class=\"_ _1\"></span>ssi <span class=\"_ _0\"></span>di mor<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>it\u00e0 ed <span class=\"_ _0\"></span>il futu<span class=\"_ _1\"></span>ro <span class=\"_ _0\"></span>inc<span class=\"_ _1\"></span>remento del<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>nsioni. Il Gru<span class=\"_ _1\"></span>ppo ritie<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>agionevo<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>i tassi sti<span class=\"_ _1\"></span>mati <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>gli <span class=\"_ _0\"></span>att<span class=\"_ _1\"></span>uari per le valut<span class=\"_ _1\"></span>azioni alla dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>chiu<span class=\"_ _1\"></span>sura <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio, ma <span class=\"_ _2\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>clude che <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>sign<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ativi <span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>mbiam<span class=\"_ _1\"></span>enti <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _0\"></span>po<span class=\"_ _1\"></span>ssan<span class=\"_ _1\"></span>o comp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tar<span class=\"_ _1\"></span>e effetti sign<span class=\"_ _1\"></span>ificati<span class=\"_ _1\"></span>vi sull<span class=\"_ _1\"></span>a passiv<span class=\"_ _1\"></span>it\u00e0 isc<span class=\"_ _1\"></span>ritt<span class=\"_ _1\"></span>a a bilan<span class=\"_ _1\"></span>cio<span class=\"_ _24e\"> </span>. P<span class=\"_ _0\"></span>agamenti basa<span class=\"_ _2\"></span>ti su azioni r<span class=\"_ _0\"></span>egola<span class=\"_ _0\"></span>te per cassa \u2013 piano di incen<span class=\"_ _2\"></span>tivazione a medio lungo termine La <span class=\"_ _d\"> </span>determinazione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>fair <span class=\"_ _f\"> </span>value <span class=\"_ _d\"> </span>delle <span class=\"_ _d\"> </span>azioni <span class=\"_ _f\"> </span>assegnabili <span class=\"_ _f\"> </span>me<span class=\"_ _1\"></span>dian<span class=\"_ _0\"></span>te <span class=\"_ _f\"> </span>il <span class=\"_ _d\"> </span>piano <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>incentivazione n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e9 la<span class=\"_ _1\"></span> mis<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>ei d<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>itti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>i so<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span> so<span class=\"_ _1\"></span>gg<span class=\"_ _1\"></span>etti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e al<span class=\"_ _1\"></span>l\u2019att<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ati<span class=\"_ _56\"></span> del G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>e al rag<span class=\"_ _1\"></span>giun<span class=\"_ _1\"></span>gimento dei t<span class=\"_ _1\"></span>arget asse<span class=\"_ _1\"></span>gnati ai bene<span class=\"_ _1\"></span>ficiari<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Il Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>tima la proba<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 di <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>agg<span class=\"_ _1\"></span>iungim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>risu<span class=\"_ _1\"></span>ltati <span class=\"_ _f\"> </span>coeren<span class=\"_ _1\"></span>temente <span class=\"_ _f\"> </span>alle <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>revisio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>conte<span class=\"_ _1\"></span>nute <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>pia<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>pl<span class=\"_ _1\"></span>urien<span class=\"_ _1\"></span>nale adott<span class=\"_ _1\"></span>ato dal C<span class=\"_ _1\"></span>onsigli<span class=\"_ _1\"></span>o di Amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Criteri di v<span class=\"_ _0\"></span>alutazione<span class=\"_ _24e\"> </span>Si <span class=\"_ _1\"></span>rip<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tano <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>criter<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>i va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>licati <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>bili. <span class=\"_ _1\"></span>Potre<span class=\"_ _1\"></span>bbe <span class=\"_ _1\"></span>quin<span class=\"_ _1\"></span>di a<span class=\"_ _1\"></span>ccad<span class=\"_ _1\"></span>ere che t<span class=\"_ _1\"></span>alun<span class=\"_ _1\"></span>i di ques<span class=\"_ _1\"></span>ti non sia<span class=\"_ _1\"></span>no st<span class=\"_ _1\"></span>ati app<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>ti alla dat<span class=\"_ _1\"></span>a di rife<span class=\"_ _1\"></span>rimen<span class=\"_ _1\"></span>to.<span class=\"_ _24e\"> </span>1. Situazione P<span class=\"_ _0\"></span>atrimoniale e Finanziaria<span class=\"_ _24e\"> </span>1.1. A<span class=\"_ _2\"></span>ttivo non Corr<span class=\"_ _2\"></span>ente<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>1.1<span class=\"_ _0\"></span>. Imm<span class=\"_ _1\"></span>obili, impi<span class=\"_ _1\"></span>anti e macchinari<span class=\"_ _24e\"> </span>Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>Un <span class=\"_ _16\"> </span>ele<span class=\"_ _1\"></span>mento <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>immo<span class=\"_ _1\"></span>bili, <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>ianti <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>acchina<span class=\"_ _1\"></span>ri <span class=\"_ _16\"> </span>vien<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>lutato  al <span class=\"_ _d\"> </span>cos<span class=\"_ _1\"></span>to, <span class=\"_ _16\"> </span>compr<span class=\"_ _1\"></span>ensivo <span class=\"_ _16\"> </span>degl<span class=\"_ _1\"></span>i one<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ri c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>aliz<span class=\"_ _1\"></span>zati, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dell\u2019ammo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nto e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>erdite <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>e cumulati.<span class=\"_ _24e\"> </span>Se <span class=\"_ _17\"></span>un <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>leme<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mmobi<span class=\"_ _1\"></span>li, <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pianti <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>cchinar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>var<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _17\"></span>aventi <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ite utili d<span class=\"_ _1\"></span>iffere<span class=\"_ _1\"></span>nti, ta<span class=\"_ _1\"></span>li compo<span class=\"_ _1\"></span>nenti so<span class=\"_ _1\"></span>no cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zati sep<span class=\"_ _1\"></span>arat<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te (<span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ponen<span class=\"_ _1\"></span>ti signific<span class=\"_ _1\"></span>ativ<span class=\"_ _1\"></span>i).<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>la perdit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>gene<span class=\"_ _1\"></span>rati <span class=\"_ _0\"></span>dal<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>ce<span class=\"_ _1\"></span>ssione di <span class=\"_ _2\"></span>un eleme<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>di immob<span class=\"_ _1\"></span>ili, <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>ianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>macch<span class=\"_ _1\"></span>inari viene ril<span class=\"_ _1\"></span>evato nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>le/<span class=\"_ _0\"></span>(p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a) dell\u2019ese<span class=\"_ _1\"></span>rcizio.<span class=\"_ _24e\"> </span>Cost<span class=\"_ _1\"></span>i succes<span class=\"_ _1\"></span>sivi<span class=\"_ _24e\"> </span>I <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _56\"></span>succe<span class=\"_ _1\"></span>ssivi <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ati <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>olo <span class=\"_ _2\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>babile <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _56\"></span>i <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elativi <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>ici afflui<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o al Gr<span class=\"_ _1\"></span>uppo.<span class=\"_ _24e\"> </span>Ammortamento<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019ammor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lemento <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>imm<span class=\"_ _1\"></span>obili, <span class=\"_ _17\"></span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macc<span class=\"_ _1\"></span>hinari <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>lcolato <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>urre <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n quote <span class=\"_ _f\"> </span>cost<span class=\"_ _1\"></span>anti <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>costo <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>el<span class=\"_ _1\"></span>emento <span class=\"_ _f\"> </span>al <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>del <span class=\"_ _f\"> </span>suo <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _f\"></span>residu<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>sti<span class=\"_ _1\"></span>mato, <span class=\"_ _17\"></span>lu<span class=\"_ _1\"></span>ngo <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>ita utile  dell\u2019<span class=\"_ _0\"></span>elemento<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>stesso.  L<span class=\"_ _56\"></span>\u2019<span class=\"_ _0\"></span>ammor<span class=\"_ _1\"></span>tamento<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>viene  generalmente<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>rilevat<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/<span class=\"_ _2\"></span>(perdita) del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>dur<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l leasing<span class=\"ff3 ls1 ws1\"> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>utile <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>meno <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>sia <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>agionevo<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>cer<span class=\"_ _1\"></span>tez<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>otterr<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la </span>pro<span class=\"_ _1\"></span>priet<span class=\"_ _1\"></span>\u00e0 al ter<span class=\"_ _1\"></span>mine de<span class=\"_ _1\"></span>l <span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">. I ter<span class=\"_ _1\"></span>reni no<span class=\"_ _1\"></span>n sono a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zati.<span class=\"_ _24e\"> </span></span></span>Le vi<span class=\"_ _1\"></span>te utili s<span class=\"_ _1\"></span>timate del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio cor<span class=\"_ _1\"></span>rente e de<span class=\"_ _1\"></span>gli ese<span class=\"_ _1\"></span>rcizi comp<span class=\"_ _1\"></span>arati<span class=\"_ _1\"></span>vi son<span class=\"_ _1\"></span>o le segu<span class=\"_ _1\"></span>enti:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">attr<span class=\"_ _1\"></span>ezz<span class=\"_ _1\"></span>ature: 5 an<span class=\"_ _1\"></span>ni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">mob<span class=\"_ _1\"></span>ili e arre<span class=\"_ _1\"></span>di: 8-9 anni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">macc<span class=\"_ _1\"></span>hine uffi<span class=\"_ _1\"></span>cio elett<span class=\"_ _1\"></span>ronic<span class=\"_ _1\"></span>he: 5 anni<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></span>I <span class=\"_ _1\"></span>metod<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>mento, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>vite <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>i r<span class=\"_ _1\"></span>esidui <span class=\"_ _1\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>verific<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i ch<span class=\"_ _1\"></span>iusur<span class=\"_ _1\"></span>a del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio e re<span class=\"_ _1\"></span>ttific<span class=\"_ _1\"></span>ati ove necess<span class=\"_ _1\"></span>ario.<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>1.2. Right o<span class=\"_ _0\"></span>f Use Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>conosce <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>l d<span class=\"_ _1\"></span>iritto <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _1\"></span>(ovver<span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>in cui <span class=\"_ _17\"></span>l\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>disp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019uso). <span class=\"_ _17\"></span>Le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>diri<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>surate <span class=\"_ _17\"></span>al costo<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>al netto deg<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>menti accu<span class=\"_ _1\"></span>mulati e delle per<span class=\"_ _1\"></span>dite di <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lore, e rettific<span class=\"_ _1\"></span>ati per qual<span class=\"_ _1\"></span>siasi rim<span class=\"_ _1\"></span>isurazi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span>le passi<span class=\"_ _1\"></span>vit\u00e0 d<span class=\"_ _1\"></span>i <span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">.<span class=\"_ _24e\"> </span></span></span>Ammortamento<span class=\"_ _24e\"> </span>Le <span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 per <span class=\"_ _0\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _0\"></span>d\u2019uso <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizzat<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>in quote <span class=\"_ _0\"></span>cost<span class=\"_ _1\"></span>anti <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>lla <span class=\"_ _0\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di decor<span class=\"_ _1\"></span>renza alla <span class=\"_ _0\"></span>fine del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>consis<span class=\"_ _1\"></span>tente <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zo. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019uso <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no sog<span class=\"_ _1\"></span>gette ad <span class=\"ff6 ls5 ws5\">impairment<span class=\"_ _24e\"> </span></span>.<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>1.3. Immobilizzaz<span class=\"_ _0\"></span>ioni i<span class=\"_ _1\"></span>mmateriali a vita utile indefinita<span class=\"_ _24e\"> </span>Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne Avviamento<span class=\"_ _0\"></span><span class=\"ls1 ws1\">:<span class=\"ff3\"> <span class=\"_ _12\"> </span>l\u2019avv<span class=\"_ _1\"></span>iamento <span class=\"_ _12\"> </span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ante <span class=\"_ _13\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zioni <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>a<span class=\"_ _1\"></span>ggreg<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>azie<span class=\"_ _1\"></span>ndal<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>r<span class=\"_ _1\"></span>appre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>a </span></span>l\u2019eccede<span class=\"_ _1\"></span>nza <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>ositiva <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>costo <span class=\"_ _16\"> </span>di <span class=\"_ _d\"> </span>ac<span class=\"_ _1\"></span>quisizion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>lla <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>rcentu<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>sp<span class=\"_ _1\"></span>etta<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po dei <span class=\"_ _16\"> </span>val<span class=\"_ _1\"></span>ori <span class=\"_ _16\"> </span>corre<span class=\"_ _1\"></span>nti, <span class=\"_ _d\"> </span>f<span class=\"_ _1\"></span>air <span class=\"_ _16\"> </span>value<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0, <span class=\"_ _16\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _16\"> </span>potenz<span class=\"_ _1\"></span>iali <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>dentifi<span class=\"_ _1\"></span>cabi<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>a dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acq<span class=\"_ _1\"></span>uisizion<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>L<span class=\"_ _56\"></span>\u2019a<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ilevato <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>utile <span class=\"_ _17\"></span>indefi<span class=\"_ _1\"></span>nita <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>iene amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizza<span class=\"_ _1\"></span>to, bens\u00ec sott<span class=\"_ _1\"></span>opos<span class=\"_ _1\"></span>to annua<span class=\"_ _1\"></span>lmente an<span class=\"_ _1\"></span>che in ass<span class=\"_ _1\"></span>enza di i<span class=\"_ _1\"></span>ndic<span class=\"_ _1\"></span>atori di pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a di valo<span class=\"_ _1\"></span>re, o <span class=\"_ _f\"> </span>pi\u00f9 <span class=\"_ _f\"> </span>freq<span class=\"_ _1\"></span>uentem<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>se <span class=\"_ _f\"></span>necess<span class=\"_ _1\"></span>ario, <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>veri<span class=\"_ _1\"></span>fiche <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>id<span class=\"_ _1\"></span>entific<span class=\"_ _1\"></span>are <span class=\"_ _f\"> </span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>riduzio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>alore (<span class=\"ff6 ls5 ws5\">impairment <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>est<span class=\"ff3 ls1 ws1\">). <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>imme<span class=\"_ _1\"></span>diata<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>non </span></span>son<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>succes<span class=\"_ _1\"></span>sivam<span class=\"_ _1\"></span>ente <span class=\"_ _16\"> </span>rip<span class=\"_ _1\"></span>risti<span class=\"_ _1\"></span>nate.  Dopo  la <span class=\"_ _16\"> </span>ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>inizial<span class=\"_ _1\"></span>e, <span class=\"_ _16\"> </span>l\u2019a<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento  viene  valut<span class=\"_ _1\"></span>ato al <span class=\"_ _d\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>netto <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>umulate. <span class=\"_ _d\"> </span>In <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>aso <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cess<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>una <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 contr<span class=\"_ _1\"></span>ollat<span class=\"_ _1\"></span>a, <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>valor<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>netto <span class=\"_ _f\"> </span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>ess<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>att<span class=\"_ _1\"></span>ribui<span class=\"_ _1\"></span>bile <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>inclus<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>zione d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> pl<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a o m<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>a ce<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e.<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>i fin<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"ff6 ls5 ws5\">impairment <span class=\"_ _0\"></span>test<span class=\"ff3 ls1 ws1\">, <span class=\"_ _0\"></span>l\u2019a<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _0\"></span>\u00e8 alloc<span class=\"_ _1\"></span>ato </span></span>alle u<span class=\"_ _1\"></span>nit\u00e0 ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>trici d<span class=\"_ _1\"></span>ei flussi d<span class=\"_ _1\"></span>i cass<span class=\"_ _1\"></span>a (<span class=\"ff6\">cash gene<span class=\"_ _1\"></span>rating un<span class=\"_ _1\"></span>its</span> o CGU).<span class=\"_ _24e\"> </span>Altre <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mmob<span class=\"_ _1\"></span>ilizzazion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndefi<span class=\"_ _1\"></span>nita<span class=\"ff3\">: <span class=\"_ _1\"></span>un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>consid<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>e </span>ind<span class=\"_ _1\"></span>efinit<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>qu<span class=\"_ _1\"></span>ando, <span class=\"_ _d\"> </span>su<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>b<span class=\"_ _1\"></span>ase <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>un\u2019<span class=\"_ _0\"></span>ana<span class=\"_ _1\"></span>lisi <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>attori <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ilevanti<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>non <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>lim<span class=\"_ _1\"></span>ite <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>revedibi<span class=\"_ _1\"></span>le all\u2019ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _2\"></span>fin<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>al <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uale <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>revede <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _56\"></span>gen<span class=\"_ _1\"></span>eri <span class=\"_ _2\"></span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>etti <span class=\"_ _56\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _56\"></span>ent<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>l\u2019entit<span class=\"_ _1\"></span>\u00e0. Ai <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"ff6 ls5 ws5\">impairment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>test<span class=\"ff3 ls1 ws1\">, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>inde<span class=\"_ _1\"></span>finit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sono <span class=\"_ _17\"></span>verifi<span class=\"_ _1\"></span>cate <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>cupe<span class=\"_ _1\"></span>rabil<span class=\"_ _1\"></span>it\u00e0 </span></span>nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>u<span class=\"_ _1\"></span>nit\u00e0 <span class=\"_ _16\"> </span>gener<span class=\"_ _1\"></span>atri<span class=\"_ _1\"></span>ci <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>assa <span class=\"_ _16\"> </span>(<span class=\"ff6 lsa wsb\">cash<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>generating <span class=\"_ _f\"> </span>units<span class=\"ff3 ls1 ws1\"> <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>CGU<span class=\"_ _1\"></span>) <span class=\"_ _f\"> </span>cu<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono </span></span>allocate<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>1.4. Immobilizzaz<span class=\"_ _0\"></span>ioni im<span class=\"_ _1\"></span>materiali a vita utile definita<span class=\"_ _24e\"> </span>Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>Ricerca <span class=\"_ _56\"></span>e <span class=\"_ _2\"></span>sviluppo<span class=\"ff3 ls1 ws1\">: <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>sp<span class=\"_ _1\"></span>ese <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>rice<span class=\"_ _1\"></span>rca <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _56\"></span>ri<span class=\"_ _1\"></span>levate <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>C<span class=\"_ _1\"></span>onto <span class=\"_ _56\"></span>Econ<span class=\"_ _1\"></span>omico <span class=\"_ _2\"></span>dell<span class=\"_ _1\"></span>\u2019E<span class=\"_ _1\"></span>sercizi<span class=\"_ _1\"></span>o </span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>sos<span class=\"_ _1\"></span>tenu<span class=\"_ _1\"></span>te. <span class=\"_ _56\"></span>Le <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>svi<span class=\"_ _1\"></span>lupp<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>sol<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>se <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _56\"></span>attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ile <span class=\"_ _56\"></span>al<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 dur<span class=\"_ _1\"></span>ante <span class=\"_ _1\"></span>il su<span class=\"_ _1\"></span>o sv<span class=\"_ _1\"></span>ilupp<span class=\"_ _1\"></span>o pu<span class=\"_ _1\"></span>\u00f2 e<span class=\"_ _1\"></span>ssere <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>attend<span class=\"_ _1\"></span>ibilme<span class=\"_ _1\"></span>nte, il <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>o il <span class=\"_ _1\"></span>proce<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>\u00e8 f<span class=\"_ _1\"></span>attibile in <span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>ini <span class=\"_ _1\"></span>tecnic<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>mercia<span class=\"_ _1\"></span>li, <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>babili <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>ci f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o i<span class=\"_ _1\"></span>ntende <span class=\"_ _1\"></span>e disp<span class=\"_ _1\"></span>one de<span class=\"_ _1\"></span>lle ris<span class=\"_ _1\"></span>orse <span class=\"_ _1\"></span>sufficie<span class=\"_ _1\"></span>nti a comp<span class=\"_ _1\"></span>leta<span class=\"_ _1\"></span>rne l<span class=\"_ _1\"></span>o svilu<span class=\"_ _1\"></span>ppo e a <span class=\"_ _1\"></span>usare <span class=\"_ _1\"></span>o vende<span class=\"_ _1\"></span>re l\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _1\"></span>. Le alt<span class=\"_ _1\"></span>re spe<span class=\"_ _1\"></span>se <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>vilup<span class=\"_ _1\"></span>po <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _f\"></span>nel <span class=\"_ _f\"> </span>Conto <span class=\"_ _f\"> </span>Econom<span class=\"_ _1\"></span>ico <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>son<span class=\"_ _1\"></span>o sos<span class=\"_ _1\"></span>tenute<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>spes<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>svil<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>critte <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l co<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>dell\u2019ammor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>to cumu<span class=\"_ _1\"></span>lato e dell<span class=\"_ _1\"></span>e eventual<span class=\"_ _1\"></span>i perdi<span class=\"_ _1\"></span>te per ri<span class=\"_ _1\"></span>duzione d<span class=\"_ _1\"></span>i valor<span class=\"_ _1\"></span>e cumulate<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Altre <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>imm<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>eriali<span class=\"ff3 ls1 ws1\">: <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>immat<span class=\"_ _1\"></span>eriali <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _17\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _17\"></span>defi<span class=\"_ _1\"></span>nita<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>is<span class=\"_ _1\"></span>critte <span class=\"_ _17\"></span>a<span class=\"_ _24e\"> </span></span><span class=\"ff3 ls1 ws1\"><span class=\"_ _1\"></span>l </span>costo a<span class=\"_ _1\"></span>l netto de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>mento e de<span class=\"_ _1\"></span>lle eventu<span class=\"_ _1\"></span>ali perd<span class=\"_ _1\"></span>ite per r<span class=\"_ _1\"></span>iduzion<span class=\"_ _1\"></span>e di valo<span class=\"_ _1\"></span>re cumul<span class=\"_ _1\"></span>ati.<span class=\"_ _24e\"> </span>Cost<span class=\"_ _1\"></span>i succes<span class=\"_ _1\"></span>sivi<span class=\"_ _24e\"> </span>I cos<span class=\"_ _1\"></span>ti su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>i son<span class=\"_ _1\"></span>o ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>lizz<span class=\"_ _1\"></span>ati sol<span class=\"_ _1\"></span>o qua<span class=\"_ _1\"></span>ndo i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>no i <span class=\"_ _1\"></span>benefi<span class=\"_ _1\"></span>ci eco<span class=\"_ _1\"></span>nomici <span class=\"_ _1\"></span>fut<span class=\"_ _1\"></span>uri att<span class=\"_ _1\"></span>esi attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ili all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 a cu<span class=\"_ _1\"></span>i si r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>cono. <span class=\"_ _1\"></span>T<span class=\"_ _56\"></span>u<span class=\"_ _1\"></span>tti gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>succes<span class=\"_ _1\"></span>sivi, <span class=\"_ _1\"></span>compr<span class=\"_ _1\"></span>esi ma<span class=\"_ _1\"></span>rchi ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> inter<span class=\"_ _1\"></span>name<span class=\"_ _1\"></span>nte, son<span class=\"_ _1\"></span>o imput<span class=\"_ _1\"></span>ati nel C<span class=\"_ _1\"></span>onto Econom<span class=\"_ _1\"></span>ico dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio in cui so<span class=\"_ _1\"></span>no sos<span class=\"_ _1\"></span>tenuti.<span class=\"_ _24e\"> </span>Ammortamento<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019ammor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>amento viene rilev<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>Conto Economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _2\"></span>a quote costa<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>lungo la <span class=\"_ _0\"></span>vit<span class=\"_ _1\"></span>a utile stimata delle attivit\u00e0 immat<span class=\"_ _0\"></span>eriali dal moment<span class=\"_ _0\"></span>o in cui l\u2019<span class=\"_ _2\"></span>attivit\u00e0 \u00e8 disponibile per l\u2019<span class=\"_ _0\"></span>utilizzo<span class=\"_ _0\"></span>. Le vite u<span class=\"_ _1\"></span>tili sti<span class=\"_ _1\"></span>mate dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio corre<span class=\"_ _1\"></span>nte e degli e<span class=\"_ _1\"></span>sercizi co<span class=\"_ _1\"></span>mpar<span class=\"_ _1\"></span>ativi so<span class=\"_ _1\"></span>no le se<span class=\"_ _1\"></span>guenti:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">spe<span class=\"_ _1\"></span>se finan<span class=\"_ _1\"></span>ziarie p<span class=\"_ _1\"></span>lurie<span class=\"_ _1\"></span>nnali: 5 an<span class=\"_ _1\"></span>ni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">soft<span class=\"_ _1\"></span>ware<span class=\"_ _1\"></span>: 5 anni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">breve<span class=\"_ _1\"></span>tti: 5 anni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">man<span class=\"_ _1\"></span>utenzio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>su <span class=\"_ _f\"> </span>be<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>ter<span class=\"_ _1\"></span>zi: <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>o <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>dur<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>ben<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>e </span>minore.<span class=\"_ _24e\"> </span>I metod<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>di am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>mento, le vite utili e i valo<span class=\"_ _1\"></span>ri residu<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>no rivis<span class=\"_ _1\"></span>ti a ogni chiusu<span class=\"_ _1\"></span>ra di eser<span class=\"_ _1\"></span>cizio e mod<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ati, ove neces<span class=\"_ _1\"></span>sari<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>1.1.5. P<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>teci<span class=\"_ _1\"></span>pazi<span class=\"_ _1\"></span>oni<span class=\"_ _24e\"> </span>Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>Par<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>eci<span class=\"_ _1\"></span>pazioni <span class=\"_ _1\"></span>in im<span class=\"_ _1\"></span>prese <span class=\"_ _1\"></span>collega<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e e <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>venture<span class=\"ff3\">: p<span class=\"_ _1\"></span>er im<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>e colle<span class=\"_ _1\"></span>gate si <span class=\"_ _1\"></span>fa r<span class=\"_ _1\"></span>iferim<span class=\"_ _1\"></span>ento a <span class=\"_ _1\"></span>quell<span class=\"_ _1\"></span>e </span>imprese per cui il Grupp<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> o la So<span class=\"_ _1\"></span>ci<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>\u00e0<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>oss<span class=\"_ _0\"></span>iede un\u2019influenza not<span class=\"_ _0\"></span>evole. Per influenza not<span class=\"_ _0\"></span>evole si<span class=\"_ _0\"></span> int<span class=\"_ _0\"></span>ende quando<span class=\"_ _0\"></span> un\u2018<span class=\"_ _2\"></span>entit\u00e0 possiede<span class=\"_ _0\"></span> direttament<span class=\"_ _0\"></span>e o indirettamen<span class=\"_ _0\"></span>te (per<span class=\"_ _0\"></span> esempio tramit<span class=\"_ _0\"></span>e societ\u00e0 contr<span class=\"_ _1\"></span>ollate), <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>% <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uota <span class=\"_ _17\"></span>mag<span class=\"_ _1\"></span>giore <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>voti <span class=\"_ _1\"></span>ese<span class=\"_ _1\"></span>rcit<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>embl<span class=\"_ _1\"></span>ea <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipata<span class=\"_ _1\"></span>, a <span class=\"_ _16\"> </span>men<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _16\"> </span>non <span class=\"_ _16\"> </span>po<span class=\"_ _1\"></span>ssa <span class=\"_ _16\"> </span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _16\"> </span>chia<span class=\"_ _1\"></span>rame<span class=\"_ _1\"></span>nte <span class=\"_ _16\"> </span>dimos<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>il  contr<span class=\"_ _1\"></span>ario. <span class=\"_ _16\"> </span>L<span class=\"_ _56\"></span>\u2019esis<span class=\"_ _1\"></span>tenza  di <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>nfluen<span class=\"_ _1\"></span>za n<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> di u<span class=\"_ _1\"></span>na e<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>\u00e0 \u00e8 so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span>gn<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i di u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>o p<span class=\"_ _1\"></span>i\u00f9 d<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ti<span class=\"_ _56\"></span> circostan<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>e:<span class=\"_ _24e\"> </span>a. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">la <span class=\"_ _11\"> </span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>anza <span class=\"_ _11\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>C<span class=\"_ _1\"></span>onsiglio <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>A<span class=\"_ _1\"></span>mmini<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>azione<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>o <span class=\"_ _11\"> </span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>or<span class=\"_ _1\"></span>gano <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>quiva<span class=\"_ _1\"></span>lente, <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>lla </span>partecipata;<span class=\"_ _24e\"> </span>b. <span class=\"_ _131\"> </span><span class=\"ff3 fs4 fc1\">la <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>tecip<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>cisional<span class=\"_ _1\"></span>e, i<span class=\"_ _1\"></span>nclus<span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipazio<span class=\"_ _1\"></span>ne a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span>ni in <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rito </span>ai div<span class=\"_ _1\"></span>iden<span class=\"_ _1\"></span>di o ad alt<span class=\"_ _1\"></span>ro tipo di d<span class=\"_ _1\"></span>istr<span class=\"_ _1\"></span>ibuzion<span class=\"_ _1\"></span>e degli u<span class=\"_ _1\"></span>tili;<span class=\"_ _24e\"> </span>c. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">l<span class=\"_ _1\"></span>a prese<span class=\"_ _1\"></span>nza di o<span class=\"_ _1\"></span>pera<span class=\"_ _1\"></span>zioni ril<span class=\"_ _1\"></span>evanti tr<span class=\"_ _1\"></span>a l\u2019entit<span class=\"_ _1\"></span>\u00e0 e la par<span class=\"_ _1\"></span>teci<span class=\"_ _1\"></span>pata;<span class=\"_ _24e\"> </span></span>d. <span class=\"_ _131\"> </span><span class=\"ff3 fs4 fc1\">l\u2019int<span class=\"_ _1\"></span>ersc<span class=\"_ _1\"></span>ambi<span class=\"_ _1\"></span>o di per<span class=\"_ _1\"></span>sonal<span class=\"_ _1\"></span>e dirige<span class=\"_ _1\"></span>nte;<span class=\"_ _24e\"> </span></span>e. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">la mess<span class=\"_ _1\"></span>a a dispo<span class=\"_ _1\"></span>sizione di i<span class=\"_ _1\"></span>nformazi<span class=\"_ _1\"></span>oni tecn<span class=\"_ _1\"></span>iche es<span class=\"_ _1\"></span>senzial<span class=\"_ _1\"></span>i.<span class=\"_ _24e\"> </span></span>Per <span class=\"_ _f\"></span><span class=\"ff6 ls9 wsa\">joint <span class=\"_ _17\"></span>venture</span> <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>inten<span class=\"_ _1\"></span>de <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>situazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>cui <span class=\"_ _f\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>Socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _f\"></span>possie<span class=\"_ _1\"></span>de <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>accordo <span class=\"_ _f\"> </span>in base <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>deten<span class=\"_ _1\"></span>gono <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>cong<span class=\"_ _1\"></span>iunto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>eco<span class=\"_ _1\"></span>nomic<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ggetto del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>accor<span class=\"_ _1\"></span>do. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _17\"></span>congiu<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ndivi<span class=\"_ _1\"></span>sione, <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>amite <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ccordo, <span class=\"_ _17\"></span>del <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>ica, <span class=\"_ _f\"> </span>che <span class=\"_ _17\"></span>esi<span class=\"_ _1\"></span>ste <span class=\"_ _17\"></span>uni<span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ecision<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>ve <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>ta<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>\u00e8 ric<span class=\"_ _1\"></span>hiesto <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>cons<span class=\"_ _1\"></span>enso <span class=\"_ _1\"></span>unani<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>di t<span class=\"_ _1\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ti c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>condiv<span class=\"_ _1\"></span>idono <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ollo. <span class=\"_ _1\"></span>Una <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>ventu<span class=\"_ _1\"></span>re \u00e8 un accord<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>a contro<span class=\"_ _1\"></span>llo congiunt<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>su un\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 in base al quale le par<span class=\"_ _1\"></span>ti che deten<span class=\"_ _1\"></span>gono il <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>rollo congi<span class=\"_ _1\"></span>unto v<span class=\"_ _1\"></span>antan<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span>i dir<span class=\"_ _1\"></span>itti s<span class=\"_ _1\"></span>ulle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 n<span class=\"_ _1\"></span>ette d<span class=\"_ _1\"></span>ell\u2019entit<span class=\"_ _1\"></span>\u00e0 ste<span class=\"_ _1\"></span>ssa<span class=\"_ _1\"></span>. Le <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _1\"></span>colleg<span class=\"_ _1\"></span>ate e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>joint ventu<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>izzate <span class=\"_ _16\"> </span>al <span class=\"_ _d\"> </span>costo <span class=\"_ _16\"> </span>ment<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>jo<span class=\"_ _1\"></span>int <span class=\"_ _f\"> </span>ve<span class=\"_ _1\"></span>nture <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>zzate <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>econd<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>il meto<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _f\"> </span>Ne<span class=\"_ _1\"></span>tto <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>rilev<span class=\"_ _1\"></span>ate <span class=\"_ _f\"> </span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>sto. <span class=\"_ _f\"> </span>Con <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>metod<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>nio Netto, <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecipa<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>in <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _17\"></span>joint <span class=\"_ _17\"></span>venture <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>izialme<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>rile<span class=\"_ _1\"></span>vata <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore cont<span class=\"_ _1\"></span>abile <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>dimi<span class=\"_ _1\"></span>nuito <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evare <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uota <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span>tine<span class=\"_ _1\"></span>nza <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipante <span class=\"_ _17\"></span>degl<span class=\"_ _1\"></span>i utili o d<span class=\"_ _1\"></span>elle p<span class=\"_ _1\"></span>erdite de<span class=\"_ _1\"></span>lla par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipat<span class=\"_ _1\"></span>a realiz<span class=\"_ _1\"></span>zati do<span class=\"_ _1\"></span>po la dat<span class=\"_ _1\"></span>a di acqu<span class=\"_ _1\"></span>isizione<span class=\"_ _1\"></span>. L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>quot<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>ll\u2019utile <span class=\"_ _2\"></span>(pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a) <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecip<span class=\"_ _1\"></span>ata <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tine<span class=\"_ _1\"></span>nza <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecipa<span class=\"_ _1\"></span>nte <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>ilevat<span class=\"_ _1\"></span>a nel<span class=\"_ _1\"></span>l\u2019utile <span class=\"_ _1\"></span>(per<span class=\"_ _1\"></span>dita) <span class=\"_ _1\"></span>d\u2019eserci<span class=\"_ _1\"></span>zio d<span class=\"_ _1\"></span>i qu<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>\u2019ultima<span class=\"_ _1\"></span>. I <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ricevu<span class=\"_ _1\"></span>ti da <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipat<span class=\"_ _1\"></span>a r<span class=\"_ _1\"></span>iduco<span class=\"_ _1\"></span>no i<span class=\"_ _1\"></span>l val<span class=\"_ _1\"></span>ore cont<span class=\"_ _1\"></span>abile d<span class=\"_ _1\"></span>ella par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipazio<span class=\"_ _1\"></span>ne. Rettifi<span class=\"_ _1\"></span>che del v<span class=\"_ _1\"></span>alore co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le poss<span class=\"_ _1\"></span>ono ess<span class=\"_ _1\"></span>ere ne<span class=\"_ _1\"></span>cessa<span class=\"_ _1\"></span>rie anc<span class=\"_ _1\"></span>he <span class=\"_ _16\"> </span>a <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>eguito  di <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _16\"> </span>nell<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>q<span class=\"_ _1\"></span>uota  della <span class=\"_ _16\"> </span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipante  nella  par<span class=\"_ _1\"></span>tecipat<span class=\"_ _1\"></span>a,  deriv<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>da var<span class=\"_ _1\"></span>iazioni nell<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>voci del prosp<span class=\"_ _1\"></span>etto <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tre compon<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>di Conto Econom<span class=\"_ _1\"></span>ico <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>a par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipat<span class=\"_ _1\"></span>a. <span class=\"_ _17\"></span>T<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>anti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>alla <span class=\"_ _f\"></span>ridete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>del <span class=\"_ _f\"></span>valore <span class=\"_ _f\"> </span>di imm<span class=\"_ _1\"></span>obili, <span class=\"_ _17\"></span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macc<span class=\"_ _1\"></span>hinar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>diffe<span class=\"_ _1\"></span>renze <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nversio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tite <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>ra. <span class=\"_ _17\"></span>La quot<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tinen<span class=\"_ _1\"></span>za <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipante <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>var<span class=\"_ _1\"></span>iazioni <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>tra <span class=\"_ _d\"> </span>le <span class=\"_ _f\"> </span>al<span class=\"_ _1\"></span>tre <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>di Conto Eco<span class=\"_ _1\"></span>nomico co<span class=\"_ _1\"></span>mples<span class=\"_ _1\"></span>sivo. L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>quot<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>ll\u2019utile <span class=\"_ _2\"></span>(pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a) <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecip<span class=\"_ _1\"></span>ata <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tine<span class=\"_ _1\"></span>nza <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecipa<span class=\"_ _1\"></span>nte <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>ilevat<span class=\"_ _1\"></span>a nel<span class=\"_ _1\"></span>l\u2019utile <span class=\"_ _1\"></span>(per<span class=\"_ _1\"></span>dita) <span class=\"_ _1\"></span>d\u2019eserci<span class=\"_ _1\"></span>zio d<span class=\"_ _1\"></span>i qu<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>\u2019ultima<span class=\"_ _1\"></span>. I <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ricevu<span class=\"_ _1\"></span>ti da <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipat<span class=\"_ _1\"></span>a r<span class=\"_ _1\"></span>iduco<span class=\"_ _1\"></span>no i<span class=\"_ _1\"></span>l val<span class=\"_ _1\"></span>ore cont<span class=\"_ _1\"></span>abile d<span class=\"_ _1\"></span>ella par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipazio<span class=\"_ _1\"></span>ne. Rettifi<span class=\"_ _1\"></span>che del v<span class=\"_ _1\"></span>alore co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le poss<span class=\"_ _1\"></span>ono ess<span class=\"_ _1\"></span>ere ne<span class=\"_ _1\"></span>cessa<span class=\"_ _1\"></span>rie anc<span class=\"_ _1\"></span>he <span class=\"_ _16\"> </span>a <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>eguito  di <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _16\"> </span>nell<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>q<span class=\"_ _1\"></span>uota  della <span class=\"_ _16\"> </span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipante  nella  par<span class=\"_ _1\"></span>tecipat<span class=\"_ _1\"></span>a,  deriv<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>da var<span class=\"_ _1\"></span>iazioni nell<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>voci del prosp<span class=\"_ _1\"></span>etto <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tre compon<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>di Conto Econom<span class=\"_ _1\"></span>ico <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>a par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipat<span class=\"_ _1\"></span>a. <span class=\"_ _17\"></span>T<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>anti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>alla <span class=\"_ _f\"></span>ridete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>del <span class=\"_ _f\"></span>valore <span class=\"_ _f\"> </span>di imm<span class=\"_ _1\"></span>obili, <span class=\"_ _17\"></span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macc<span class=\"_ _1\"></span>hinar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>diffe<span class=\"_ _1\"></span>renze <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nversio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tite <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>ra. <span class=\"_ _17\"></span>La quot<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tinen<span class=\"_ _1\"></span>za <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipante <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>var<span class=\"_ _1\"></span>iazioni <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>tra <span class=\"_ _d\"> </span>le <span class=\"_ _f\"> </span>al<span class=\"_ _1\"></span>tre <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>di Conto Eco<span class=\"_ _1\"></span>nomico co<span class=\"_ _1\"></span>mples<span class=\"_ _1\"></span>sivo.<span class=\"_ _24e\"> </span>Altre <span class=\"_ _f\"> </span>partecipazi<span class=\"_ _0\"></span>oni<span class=\"ff3 ls1 ws1\">: <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>par<span class=\"_ _1\"></span>tecip<span class=\"_ _1\"></span>azioni <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _d\"> </span>ini<span class=\"_ _1\"></span>zialmente <span class=\"_ _16\"> </span>cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zate <span class=\"_ _d\"> </span>al </span>costo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>isto <span class=\"_ _1\"></span>inclu<span class=\"_ _1\"></span>si i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>nsazio<span class=\"_ _1\"></span>ne. <span class=\"_ _1\"></span>Il l<span class=\"_ _1\"></span>oro v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span>vie<span class=\"_ _1\"></span>ne p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>dica<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>sottop<span class=\"_ _1\"></span>osto <span class=\"_ _1\"></span>a pro<span class=\"_ _1\"></span>cedur<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>di <span class=\"_ _0\"></span><span class=\"ff6 ls5 ws5\">impairment <span class=\"_ _2\"></span>test <span class=\"_ _56\"></span><span class=\"ff3 ls1 ws1\">p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>confr<span class=\"_ _1\"></span>onta<span class=\"_ _1\"></span>re <span class=\"_ _56\"></span>il <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _2\"></span>rec<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>abile <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _56\"></span>il <span class=\"_ _0\"></span>rela<span class=\"_ _1\"></span>tivo <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile </span></span>ann<span class=\"_ _1\"></span>ualme<span class=\"_ _1\"></span>nte e ogniqu<span class=\"_ _1\"></span>alvolt<span class=\"_ _1\"></span>a vi sia un\u2019in<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>azione di p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a durevo<span class=\"_ _1\"></span>le di val<span class=\"_ _1\"></span>ore<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>1.1.6<span class=\"_ _1\"></span>. Str<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>i fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>ri<span class=\"_ _24e\"> </span>Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>I <span class=\"_ _0\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _0\"></span>comm<span class=\"_ _1\"></span>ercial<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e i <span class=\"_ _2\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>di debito emes<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _0\"></span>nel mome<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>in cui <span class=\"_ _0\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>rigina<span class=\"_ _1\"></span>ti. T<span class=\"_ _2\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _1\"></span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>negoziazio<span class=\"_ _1\"></span>ne, cio\u00e8 <span class=\"_ _2\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _56\"></span>il <span class=\"_ _2\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>ivent<span class=\"_ _1\"></span>a <span class=\"_ _14\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _56\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _56\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uale <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ello <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>umento <span class=\"_ _56\"></span>fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>rio. <span class=\"_ _56\"></span>Fatta <span class=\"_ _2\"></span>ecce<span class=\"_ _1\"></span>zione per <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _17\"></span>comm<span class=\"_ _1\"></span>ercial<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>contengo<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpon<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>finan<span class=\"_ _1\"></span>ziamento, le <span class=\"_ _f\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>ate <span class=\"_ _f\"> </span>inizialm<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _f\"> </span>value <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>i\u00f9 <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>meno, <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>caso <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"></span>attivit<span class=\"_ _1\"></span>\u00e0 o <span class=\"_ _f\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie <span class=\"_ _f\"> </span>non <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>tate <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TPL<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>i <span class=\"_ _f\"></span>costi <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>op<span class=\"_ _1\"></span>erazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>dirett<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>attrib<span class=\"_ _1\"></span>uibili all\u2019acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>issione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>finanz<span class=\"_ _1\"></span>iaria. <span class=\"_ _d\"> </span>Al <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>omento <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>inizial<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>i cre<span class=\"_ _1\"></span>diti comme<span class=\"_ _1\"></span>rciali che n<span class=\"_ _1\"></span>on hanno u<span class=\"_ _1\"></span>na signific<span class=\"_ _1\"></span>ativa co<span class=\"_ _1\"></span>mpone<span class=\"_ _1\"></span>nte di finanzia<span class=\"_ _1\"></span>mento son<span class=\"_ _1\"></span>o valut<span class=\"_ _1\"></span>ati<span class=\"_ _14\"></span> al lo<span class=\"_ _1\"></span>ro prez<span class=\"_ _1\"></span>zo dell\u2019ope<span class=\"_ _1\"></span>razion<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span>Cl<span class=\"_ _1\"></span>assifica<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e e val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>one su<span class=\"_ _1\"></span>ccessiva -<span class=\"_ _1\"></span> A<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>\u00e0 fin<span class=\"_ _1\"></span>anzi<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>e<span class=\"_ _24e\"> </span>Al <span class=\"_ _f\"> </span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"></span>rilevazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>inizial<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>un\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _f\"> </span>viene <span class=\"_ _f\"> </span>cl<span class=\"_ _1\"></span>assific<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>sua valutazione:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">costo a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff6 fs4 fc1 ls5 ws5\">fair<span class=\"_ _0\"></span> value <span class=\"ff3 ls1 ws1\">rilevato n<span class=\"_ _1\"></span>elle al<span class=\"_ _1\"></span>tre comp<span class=\"_ _1\"></span>onenti d<span class=\"_ _1\"></span>i Conto Econo<span class=\"_ _1\"></span>mico comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo (FVOCI)<span class=\"_ _1\"></span>;<span class=\"_ _24e\"> </span></span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff6 fs4 fc1 ls5 ws5\">fair<span class=\"_ _0\"></span> value<span class=\"ff3 ls1 ws1\"> rilevato n<span class=\"_ _1\"></span>ell\u2019util<span class=\"_ _1\"></span>e/<span class=\"_ _0\"></span>(pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>) de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio (F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TPL<span class=\"_ _1\"></span>).<span class=\"_ _24e\"> </span></span></span>Il Grupp<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> determina la classificazione delle stesse sulla base del modello di business perseguito nel<span class=\"_ _1\"></span>la <span class=\"_ _13\"> </span>ge<span class=\"_ _1\"></span>stio<span class=\"_ _1\"></span>ne <span class=\"_ _12\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _12\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _12\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ie <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>aratte<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>tiche <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>lative <span class=\"_ _12\"> </span>ai <span class=\"_ _11\"> </span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _13\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i contr<span class=\"_ _1\"></span>attua<span class=\"_ _1\"></span>li dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 finanzia<span class=\"_ _1\"></span>ria.<span class=\"_ _24e\"> </span>Le attivit\u00e0 finanziarie non sono riclassificate<span class=\"_ _0\"></span> successivamente alla<span class=\"_ _0\"></span> loro rilevazione inizi<span class=\"_ _0\"></span>ale, salvo che <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fichi <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>prop<span class=\"_ _1\"></span>rio <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odell<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>ges<span class=\"_ _1\"></span>tione <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e. In <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>cas<span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utte <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nteress<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iclassi<span class=\"_ _1\"></span>ficate <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rimo <span class=\"_ _17\"></span>gio<span class=\"_ _1\"></span>rno <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rimo ese<span class=\"_ _1\"></span>rcizio suc<span class=\"_ _1\"></span>cessivo all<span class=\"_ _1\"></span>a modifi<span class=\"_ _1\"></span>ca de<span class=\"_ _1\"></span>l mode<span class=\"_ _1\"></span>llo di bu<span class=\"_ _1\"></span>siness<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 finan<span class=\"_ _1\"></span>ziaria deve ess<span class=\"_ _1\"></span>ere valut<span class=\"_ _1\"></span>ata al cos<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ato se <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>no sodd<span class=\"_ _1\"></span>isfatt<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>ent<span class=\"_ _1\"></span>ram<span class=\"_ _1\"></span>be le se<span class=\"_ _1\"></span>guenti co<span class=\"_ _1\"></span>ndizion<span class=\"_ _1\"></span>i e non \u00e8 des<span class=\"_ _1\"></span>ignat<span class=\"_ _1\"></span>a al F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TPL:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">l\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>finanzia<span class=\"_ _1\"></span>ria <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>pos<span class=\"_ _1\"></span>sedut<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>odel<span class=\"_ _1\"></span>lo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>busi<span class=\"_ _1\"></span>ness <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>cu<span class=\"_ _1\"></span>i <span class=\"_ _f\"></span>obiettivo <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>il </span>pos<span class=\"_ _1\"></span>sesso <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _12\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _12\"> </span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _11\"> </span>fin<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ato <span class=\"_ _12\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _12\"> </span>ra<span class=\"_ _1\"></span>ccolta <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>i <span class=\"_ _12\"> </span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _11\"> </span>flussi <span class=\"_ _11\"> </span>fin<span class=\"_ _1\"></span>anziari contrattuali<span class=\"_ _0\"></span>;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">i <span class=\"_ _17\"></span>ter<span class=\"_ _1\"></span>mini <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>preved<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inate <span class=\"_ _17\"></span>date <span class=\"_ _17\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziari </span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nica<span class=\"_ _1\"></span>mente da <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale e <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>\u2019intere<span class=\"_ _1\"></span>sse sull\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale da re<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ire.<span class=\"_ _24e\"> </span>Un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>eve <span class=\"_ _1\"></span>esser<span class=\"_ _1\"></span>e v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VOCI <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>sod<span class=\"_ _1\"></span>disf<span class=\"_ _1\"></span>atte <span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>ambe <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eguen<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> cond<span class=\"_ _1\"></span>izioni e no<span class=\"_ _1\"></span>n \u00e8 design<span class=\"_ _1\"></span>ata al F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TPL<span class=\"_ _1\"></span>:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">l\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>ossed<span class=\"_ _1\"></span>uta  nell\u2019ambito <span class=\"_ _16\"> </span>di  un <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odell<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>b<span class=\"_ _1\"></span>usines<span class=\"_ _1\"></span>s <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>cu<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>o<span class=\"_ _1\"></span>biettivo <span class=\"_ _16\"> </span>\u00e8 </span>conse<span class=\"_ _1\"></span>guito <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>median<span class=\"_ _1\"></span>te la <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ccolta <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>media<span class=\"_ _1\"></span>nte la <span class=\"_ _1\"></span>vend<span class=\"_ _1\"></span>ita del<span class=\"_ _1\"></span>le attivit<span class=\"_ _1\"></span>\u00e0 fina<span class=\"_ _1\"></span>nziarie;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">i <span class=\"_ _17\"></span>ter<span class=\"_ _1\"></span>mini <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>preved<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inate <span class=\"_ _17\"></span>date <span class=\"_ _17\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziari </span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nica<span class=\"_ _1\"></span>mente da <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale e <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>\u2019intere<span class=\"_ _1\"></span>sse sull\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale da re<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ire.<span class=\"_ _24e\"> </span>Al m<span class=\"_ _1\"></span>omento d<span class=\"_ _1\"></span>ella ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e iniziale d<span class=\"_ _1\"></span>i un titolo di c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale n<span class=\"_ _1\"></span>on deten<span class=\"_ _1\"></span>uto per fi<span class=\"_ _1\"></span>nalit<span class=\"_ _1\"></span>\u00e0 di tr<span class=\"_ _1\"></span>ading<span class=\"_ _1\"></span>, il <span class=\"_ _d\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>u\u00f2 <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mpier<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>la <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>celt<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>ir<span class=\"_ _1\"></span>revoc<span class=\"_ _1\"></span>abile <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>rese<span class=\"_ _1\"></span>ntar<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>le <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>ariazio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>uccessi<span class=\"_ _1\"></span>ve <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e nelle altr<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nto E<span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>omico comp<span class=\"_ _1\"></span>lessivo. T<span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sce<span class=\"_ _1\"></span>lta vien<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>eff<span class=\"_ _1\"></span>ettuat<span class=\"_ _1\"></span>a per ciasc<span class=\"_ _1\"></span>una attiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>utte <span class=\"_ _f\"> </span>le <span class=\"_ _f\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>clas<span class=\"_ _1\"></span>sific<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>utate <span class=\"_ _f\"> </span>al <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato <span class=\"_ _17\"></span>o <span class=\"_ _f\"> </span>al <span class=\"_ _f\"></span>FVOCI<span class=\"_ _1\"></span>, come <span class=\"_ _0\"></span>ind<span class=\"_ _1\"></span>icato <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>enza<span class=\"_ _1\"></span>, <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TP<span class=\"_ _1\"></span>L. <span class=\"_ _0\"></span>Son<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>co<span class=\"_ _1\"></span>mpre<span class=\"_ _1\"></span>si <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>utti <span class=\"_ _2\"></span>gli <span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziari der<span class=\"_ _1\"></span>ivati. <span class=\"_ _0\"></span>Al <span class=\"_ _0\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>inizia<span class=\"_ _1\"></span>le, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>signare <span class=\"_ _0\"></span>ir<span class=\"_ _1\"></span>revoca<span class=\"_ _1\"></span>bilme<span class=\"_ _1\"></span>nte <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evato ne<span class=\"_ _1\"></span>l Co<span class=\"_ _1\"></span>nto Econo<span class=\"_ _1\"></span>mico d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _1\"></span>se cos\u00ec <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>cendo elim<span class=\"_ _1\"></span>ina <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ri<span class=\"_ _1\"></span>duce <span class=\"_ _d\"> </span>sign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>tivame<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019asimmet<span class=\"_ _1\"></span>ria <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ltrim<span class=\"_ _1\"></span>enti <span class=\"_ _d\"> </span>ris<span class=\"_ _1\"></span>ultere<span class=\"_ _1\"></span>bbe <span class=\"_ _d\"> </span>da<span class=\"_ _1\"></span>lla valu<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>a al costo am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ato o al F<span class=\"_ _1\"></span>VOCI.<span class=\"_ _24e\"> </span>Attivit\u00e0 fin<span class=\"_ _1\"></span>anziarie - Valu<span class=\"_ _1\"></span>tazione del mo<span class=\"_ _1\"></span>dello di b<span class=\"_ _1\"></span>usiness<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>ta <span class=\"_ _17\"></span>l\u2019<span class=\"_ _0\"></span>ob<span class=\"_ _1\"></span>iettivo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odel<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>busi<span class=\"_ _1\"></span>ness <span class=\"_ _17\"></span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u00e8 dete<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>a a <span class=\"_ _0\"></span>live<span class=\"_ _1\"></span>llo di por<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>afoglio in qu<span class=\"_ _1\"></span>anto rifle<span class=\"_ _1\"></span>tte al meglio l<span class=\"_ _1\"></span>a modali<span class=\"_ _1\"></span>t\u00e0 con cui l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 \u00e8 ge<span class=\"_ _1\"></span>stit<span class=\"_ _1\"></span>a e le info<span class=\"_ _1\"></span>rmazio<span class=\"_ _1\"></span>ni comuni<span class=\"_ _1\"></span>cate all<span class=\"_ _1\"></span>a direzi<span class=\"_ _1\"></span>one azie<span class=\"_ _1\"></span>ndale<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Attivi<span class=\"_ _1\"></span>t\u00e0 fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ie: va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>bilire <span class=\"_ _1\"></span>se i <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>ri con<span class=\"_ _1\"></span>tratt<span class=\"_ _1\"></span>uali s<span class=\"_ _1\"></span>ono r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rese<span class=\"_ _1\"></span>ntati<span class=\"_ _14\"></span> unic<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte da pag<span class=\"_ _1\"></span>amenti d<span class=\"_ _1\"></span>el cap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>e e dell<span class=\"_ _1\"></span>\u2019intere<span class=\"_ _1\"></span>sse.<span class=\"_ _24e\"> </span>Ai <span class=\"_ _16\"> </span>fini <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e, <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>\u201cca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>le\u201d <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _d\"> </span>il <span class=\"_ _16\"> </span>fai<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>valu<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _16\"> </span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ella ril<span class=\"_ _1\"></span>evazione <span class=\"_ _f\"> </span>inizia<span class=\"_ _1\"></span>le, <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>entre <span class=\"_ _f\"> </span>l\u2019\u201dint<span class=\"_ _1\"></span>eress<span class=\"_ _1\"></span>e\u201d <span class=\"_ _17\"></span>costi<span class=\"_ _1\"></span>tuisce <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>risp<span class=\"_ _1\"></span>ettivo <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el den<span class=\"_ _1\"></span>aro, <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>cred<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>asso<span class=\"_ _1\"></span>ciato <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _17\"></span>del <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>tituir<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dur<span class=\"_ _1\"></span>ante <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ato per<span class=\"_ _1\"></span>iodo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>gl<span class=\"_ _1\"></span>i a<span class=\"_ _1\"></span>ltri <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>lega<span class=\"_ _1\"></span>ti a<span class=\"_ _1\"></span>l p<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>tito <span class=\"_ _1\"></span>(per <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sempi<span class=\"_ _1\"></span>o, i<span class=\"_ _1\"></span>l r<span class=\"_ _1\"></span>ischio <span class=\"_ _1\"></span>di liqu<span class=\"_ _1\"></span>idit<span class=\"_ _1\"></span>\u00e0 e i costi am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>rativ<span class=\"_ _1\"></span>i), non<span class=\"_ _1\"></span>ch\u00e9 per i<span class=\"_ _1\"></span>l margi<span class=\"_ _1\"></span>ne di profi<span class=\"_ _1\"></span>tto.<span class=\"_ _24e\"> </span>Nel <span class=\"_ _17\"></span>valut<span class=\"_ _1\"></span>are <span class=\"_ _17\"></span>se <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uali <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>appr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>uni<span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>del ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>dell\u2019<span class=\"_ _1\"></span>interes<span class=\"_ _1\"></span>se, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _f\"> </span>consid<span class=\"_ _1\"></span>era <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>ter<span class=\"_ _1\"></span>mini <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uali <span class=\"_ _f\"> </span>dello <span class=\"_ _f\"> </span>str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nto. <span class=\"_ _17\"></span>Per<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>anto, valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>tra <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ltri<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>se <span class=\"_ _f\"> </span>l\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia <span class=\"_ _f\"> </span>contien<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>clau<span class=\"_ _1\"></span>sola <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ale <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>la temp<span class=\"_ _1\"></span>istic<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>o <span class=\"_ _16\"> </span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _d\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ale <span class=\"_ _16\"> </span>da <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>so<span class=\"_ _1\"></span>ddis<span class=\"_ _1\"></span>fare <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>condizio<span class=\"_ _1\"></span>ne seg<span class=\"_ _1\"></span>uente. A<span class=\"_ _1\"></span>i fini del<span class=\"_ _1\"></span>la valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e, il Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o conside<span class=\"_ _1\"></span>ra:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">eventi con<span class=\"_ _1\"></span>tingenti ch<span class=\"_ _1\"></span>e modifi<span class=\"_ _1\"></span>chere<span class=\"_ _1\"></span>bber<span class=\"_ _1\"></span>o la tempis<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a o l\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to dei flus<span class=\"_ _1\"></span>si finanzi<span class=\"_ _1\"></span>ari;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">clau<span class=\"_ _1\"></span>sole <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>pot<span class=\"_ _1\"></span>rebb<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ttific<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cedo<span class=\"_ _1\"></span>la, <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpres<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lemen<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> </span>a ta<span class=\"_ _1\"></span>sso var<span class=\"_ _1\"></span>iabile<span class=\"_ _24e\"> </span>;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">ele<span class=\"_ _1\"></span>menti di p<span class=\"_ _1\"></span>agame<span class=\"_ _1\"></span>nto antici<span class=\"_ _1\"></span>pato e di es<span class=\"_ _1\"></span>tension<span class=\"_ _1\"></span>e;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1 lsb6 wsb8\">c<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>o<span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>h<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fl<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _17\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>a<span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>G<span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>p<span class=\"_ _17\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _1\"></span>v<span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></span>Attivit\u00e0 fin<span class=\"_ _1\"></span>anziarie - Valu<span class=\"_ _1\"></span>tazione success<span class=\"_ _0\"></span>iva e utili e p<span class=\"_ _1\"></span>erdite<span class=\"_ _24e\"> </span>Attivit\u00e0<span class=\"_ _0\"></span> fin<span class=\"_ _1\"></span>anziarie v<span class=\"_ _0\"></span>alutate al FV<span class=\"_ _1\"></span>TPL:<span class=\"ff3 lsc wse\"> ques<span class=\"_ _1\"></span>te<span class=\"_ _0\"></span> attivit<span class=\"_ _1\"></span>\u00e0 sono valutate successivamente al fair value. </span>Gli <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>tili <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _17\"></span>nett<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>compr<span class=\"_ _1\"></span>esi <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>divi<span class=\"_ _1\"></span>dendi <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nteres<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>icevuti<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>C<span class=\"_ _1\"></span>onto Econo<span class=\"_ _1\"></span>mico dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio.<span class=\"_ _24e\"> </span>Attivit\u00e0 <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>utate al <span class=\"_ _1\"></span>costo am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizzato<span class=\"ff3 ls6 ws6\">: queste attivit\u00e0 <span class=\"_ _1\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>valutat<span class=\"_ _0\"></span>e successivamen<span class=\"_ _0\"></span>te </span>al <span class=\"_ _f\"> </span>costo <span class=\"_ _f\"> </span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizzato <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>conform<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>criter<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019i<span class=\"_ _1\"></span>nteress<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>eff<span class=\"_ _1\"></span>ettivo. <span class=\"_ _f\"></span>Il <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato vie<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>dim<span class=\"_ _1\"></span>inuito <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>ridu<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore. <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _17\"></span>attivi<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tili <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u ca<span class=\"_ _1\"></span>mbi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>ilevati <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l C<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>Economi<span class=\"_ _1\"></span>co d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _1\"></span>cos\u00ec come g<span class=\"_ _1\"></span>li eventua<span class=\"_ _1\"></span>li utili o pe<span class=\"_ _1\"></span>rdite da e<span class=\"_ _1\"></span>liminaz<span class=\"_ _1\"></span>ione cont<span class=\"_ _1\"></span>abile<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Titol<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>bito valu<span class=\"_ _1\"></span>tati a<span class=\"_ _1\"></span>l F<span class=\"_ _1\"></span>VOCI<span class=\"ff3\">: <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>successi<span class=\"_ _1\"></span>vame<span class=\"_ _1\"></span>nte a<span class=\"_ _1\"></span>l f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>Gli </span>inter<span class=\"_ _1\"></span>essi <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttivi <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>alcol<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>confor<span class=\"_ _1\"></span>mit\u00e0 <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>metod<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019inter<span class=\"_ _1\"></span>esse <span class=\"_ _17\"></span>effettivo, <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>utili <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _1\"></span>su ca<span class=\"_ _1\"></span>mbi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>ridu<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>nel <span class=\"_ _17\"></span>Conto <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>nomico <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serciz<span class=\"_ _1\"></span>io. <span class=\"_ _1\"></span>Gli alt<span class=\"_ _1\"></span>ri uti<span class=\"_ _1\"></span>li e p<span class=\"_ _1\"></span>erdite <span class=\"_ _1\"></span>netti s<span class=\"_ _1\"></span>ono r<span class=\"_ _1\"></span>ilevati <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e comp<span class=\"_ _1\"></span>onenti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Conto Econ<span class=\"_ _1\"></span>omico <span class=\"_ _1\"></span>comple<span class=\"_ _1\"></span>ssivo. Al <span class=\"_ _1\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>dell\u2019elimi<span class=\"_ _1\"></span>nazione <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e, gl<span class=\"_ _1\"></span>i uti<span class=\"_ _1\"></span>li o <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>dite a<span class=\"_ _1\"></span>ccumul<span class=\"_ _1\"></span>ate n<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>ponen<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> del C<span class=\"_ _1\"></span>onto Econom<span class=\"_ _1\"></span>ico compl<span class=\"_ _1\"></span>essivo s<span class=\"_ _1\"></span>ono ric<span class=\"_ _1\"></span>lassific<span class=\"_ _1\"></span>ati ne<span class=\"_ _1\"></span>l Conto Econo<span class=\"_ _1\"></span>mico dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio.<span class=\"_ _24e\"> </span>Titol<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cap<span class=\"_ _1\"></span>itale <span class=\"_ _1\"></span>valutati <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VOCI<span class=\"ff3\">: <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>sono <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>tate <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>I </span>dividendi <span class=\"_ _0\"></span>sono rileva<span class=\"_ _0\"></span>ti nel Cont<span class=\"_ _0\"></span>o Ec<span class=\"_ _0\"></span>onomico<span class=\"_ _0\"></span> d\u2019<span class=\"_ _0\"></span>esercizio<span class=\"_ _0\"></span> a meno che<span class=\"_ _0\"></span> rappresentino chi<span class=\"_ _0\"></span>aramente un r<span class=\"_ _1\"></span>ecup<span class=\"_ _1\"></span>ero di <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>el cos<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span>ll\u2019inves<span class=\"_ _1\"></span>timen<span class=\"_ _1\"></span>to. Gli <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>i util<span class=\"_ _1\"></span>i e p<span class=\"_ _1\"></span>erdite <span class=\"_ _1\"></span>nette s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>e alt<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Con<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>Economi<span class=\"_ _1\"></span>co <span class=\"_ _f\"> </span>compl<span class=\"_ _1\"></span>essivo <span class=\"_ _f\"> </span>e <span class=\"_ _d\"> </span>non <span class=\"_ _d\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _f\"> </span>mai <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>iclassi<span class=\"_ _1\"></span>ficati <span class=\"_ _d\"> </span> <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>ll\u2019utile/<span class=\"_ _24e\"> </span>(perdit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>) dell\u2019esercizio.<span class=\"_ _24e\"> </span>Elimin<span class=\"_ _1\"></span>azione contab<span class=\"_ _1\"></span>ile - Attivit\u00e0 fina<span class=\"_ _1\"></span>nziarie<span class=\"_ _24e\"> </span>Le  attiv<span class=\"_ _1\"></span>it\u00e0  fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>e  v<span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>gono  elim<span class=\"_ _1\"></span>inate  dal  bila<span class=\"_ _1\"></span>ncio  qua<span class=\"_ _1\"></span>ndo  i  diri<span class=\"_ _1\"></span>tti  contra<span class=\"_ _1\"></span>ttuali  sui  fl<span class=\"_ _1\"></span>ussi finanzi<span class=\"_ _0\"></span>ari derivanti dal<span class=\"_ _0\"></span>le stesse scadono, quando i diri<span class=\"_ _0\"></span>tti contrattuali<span class=\"_ _0\"></span> a ricever<span class=\"_ _0\"></span>e i flussi finanz<span class=\"_ _0\"></span>iari nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _16\"> </span>di  un<span class=\"_ _0\"></span>\u2019oper<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>in  cui <span class=\"_ _16\"> </span>sos<span class=\"_ _1\"></span>tanzi<span class=\"_ _1\"></span>almente  tutti <span class=\"_ _16\"> </span>i <span class=\"_ _16\"> </span>risc<span class=\"_ _1\"></span>hi <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>i  benefi<span class=\"_ _1\"></span>ci <span class=\"_ _16\"> </span>deri<span class=\"_ _1\"></span>vanti <span class=\"_ _16\"> </span>dal<span class=\"_ _1\"></span>la pro<span class=\"_ _1\"></span>priet<span class=\"_ _1\"></span>\u00e0 dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 finanzia<span class=\"_ _1\"></span>ria son<span class=\"_ _1\"></span>o tras<span class=\"_ _1\"></span>feri<span class=\"_ _1\"></span>ti o quand<span class=\"_ _1\"></span>o il Gru<span class=\"_ _1\"></span>ppo no<span class=\"_ _1\"></span>n tras<span class=\"_ _1\"></span>feris<span class=\"_ _1\"></span>ce n\u00e9 mantie<span class=\"_ _1\"></span>ne sos<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>zialme<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>tu<span class=\"_ _1\"></span>tti <span class=\"_ _17\"></span>i <span class=\"_ _f\"> </span>risc<span class=\"_ _1\"></span>hi <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>ben<span class=\"_ _1\"></span>efici <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span>ivanti <span class=\"_ _f\"> </span>dalla <span class=\"_ _f\"> </span>pro<span class=\"_ _1\"></span>priet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>non manti<span class=\"_ _1\"></span>ene il cont<span class=\"_ _1\"></span>rollo d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 finanzia<span class=\"_ _1\"></span>ria.<span class=\"_ _24e\"> </span>Passivi<span class=\"_ _1\"></span>t\u00e0 fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ziar<span class=\"_ _1\"></span>ie<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ocede <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>eli<span class=\"_ _1\"></span>minazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>obb<span class=\"_ _1\"></span>ligazio<span class=\"_ _1\"></span>ne spe<span class=\"_ _1\"></span>cific<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"></span>contratt<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>dempi<span class=\"_ _1\"></span>uta <span class=\"_ _f\"> </span>o <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>ancellat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>ppure <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>cadu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>. <span class=\"_ _17\"></span>Il <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>limina cont<span class=\"_ _1\"></span>abilm<span class=\"_ _1\"></span>ente <span class=\"_ _56\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>nche <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _2\"></span>ter<span class=\"_ _1\"></span>mini <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>dific<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>anzialm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>versi. <span class=\"_ _17\"></span>In <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rilev<span class=\"_ _1\"></span>a una nu<span class=\"_ _1\"></span>ova passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 finanzia<span class=\"_ _1\"></span>ria al fa<span class=\"_ _1\"></span>ir valu<span class=\"_ _1\"></span>e sulla bas<span class=\"_ _1\"></span>e dei ter<span class=\"_ _1\"></span>mini cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali mod<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>ti.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>esti<span class=\"_ _1\"></span>nta <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>corr<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsato (<span class=\"_ _0\"></span>comprese le attivit\u00e0 non rappresentate<span class=\"_ _0\"></span> da disponibilit\u00e0 liqui<span class=\"_ _0\"></span>de trasferite o le passivit\u00e0 assu<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>) \u00e8 ril<span class=\"_ _1\"></span>evata n<span class=\"_ _1\"></span>el Conto Econ<span class=\"_ _1\"></span>omico de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio.<span class=\"_ _24e\"> </span>Compen<span class=\"_ _0\"></span>saz<span class=\"_ _0\"></span>ione<span class=\"_ _24e\"> </span>Le <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ie <span class=\"_ _d\"> </span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _16\"> </span>esse<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>com<span class=\"_ _1\"></span>pens<span class=\"_ _1\"></span>ate <span class=\"_ _f\"> </span>e <span class=\"_ _16\"> </span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>riva<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>alla comp<span class=\"_ _1\"></span>ensa<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>vien<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>prosp<span class=\"_ _1\"></span>etto <span class=\"_ _f\"> </span>della <span class=\"_ _f\"> </span>sit<span class=\"_ _1\"></span>uazione <span class=\"_ _f\"> </span>pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>niale-fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _f\"> </span>se, <span class=\"_ _f\"> </span>e sol<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>rentem<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _0\"></span>leg<span class=\"_ _1\"></span>ale <span class=\"_ _0\"></span>di compe<span class=\"_ _1\"></span>nsare tali impor<span class=\"_ _1\"></span>ti e <span class=\"_ _2\"></span>inte<span class=\"_ _1\"></span>nde regolare il sa<span class=\"_ _1\"></span>ldo su ba<span class=\"_ _1\"></span>si nette o re<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>are l\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 e r<span class=\"_ _1\"></span>egolare l<span class=\"_ _1\"></span>a passiv<span class=\"_ _1\"></span>it\u00e0 co<span class=\"_ _1\"></span>ntempo<span class=\"_ _1\"></span>rane<span class=\"_ _1\"></span>amente<span class=\"_ _24e\"> </span>S<span class=\"_ _0\"></span>tru<span class=\"_ _1\"></span>menti fina<span class=\"_ _1\"></span>nziari de<span class=\"_ _1\"></span>riv<span class=\"_ _0\"></span>ati<span class=\"_ _1\"></span>, compresa la co<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>bilizzazione dell<span class=\"_ _1\"></span>e operazioni d<span class=\"_ _1\"></span>i coper<span class=\"_ _1\"></span>tura (h<span class=\"_ _1\"></span>edge acc<span class=\"_ _0\"></span>ounting<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> </span>Il <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _f\"> </span>uti<span class=\"_ _1\"></span>lizza <span class=\"_ _d\"> </span>gli <span class=\"_ _d\"> </span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>enti <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziari <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>rivati <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>copr<span class=\"_ _1\"></span>ire <span class=\"_ _f\"> </span>la <span class=\"_ _d\"> </span>pro<span class=\"_ _1\"></span>pria <span class=\"_ _d\"> </span>esp<span class=\"_ _1\"></span>osizion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>ai <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>ischi di <span class=\"_ _f\"></span>camb<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _f\"> </span>d\u2019inte<span class=\"_ _1\"></span>resse<span class=\"_ _1\"></span>. <span class=\"_ _17\"></span>Gl<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ati <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>se<span class=\"_ _1\"></span>mpre <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>tati <span class=\"_ _f\"></span>a <span class=\"_ _17\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n contr<span class=\"_ _1\"></span>opar<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>Co<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>Econ<span class=\"_ _1\"></span>omico, <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>alvo <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>aso <span class=\"_ _d\"> </span>in <span class=\"_ _16\"> </span>cui <span class=\"_ _d\"> </span>gli <span class=\"_ _16\"> </span>stes<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>si <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>nfigur<span class=\"_ _1\"></span>ino <span class=\"_ _d\"> </span>com<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>effi<span class=\"_ _1\"></span>cac<span class=\"_ _1\"></span>i st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>det<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>elativo <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ottost<span class=\"_ _1\"></span>anti <span class=\"_ _d\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"> </span>o <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"> </span>o imp<span class=\"_ _1\"></span>egni assu<span class=\"_ _1\"></span>nti dal G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o. All<span class=\"_ _1\"></span>\u2019inizio de<span class=\"_ _1\"></span>lla rela<span class=\"_ _1\"></span>zione di cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a designa<span class=\"_ _1\"></span>ta, il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po docu<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>a gli obietti<span class=\"_ _1\"></span>vi nell<span class=\"_ _1\"></span>a gestio<span class=\"_ _1\"></span>ne del <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>st<span class=\"_ _1\"></span>rategia <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>ll\u2019effettua<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tura<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>no<span class=\"_ _1\"></span>nch\u00e9 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>econ<span class=\"_ _1\"></span>omico <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>l\u2019elem<span class=\"_ _1\"></span>ento cope<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tura <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>evede <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>ponib<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>quide del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ele<span class=\"_ _1\"></span>mento cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to e dell<span class=\"_ _1\"></span>o str<span class=\"_ _1\"></span>umento di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a si comp<span class=\"_ _1\"></span>enser<span class=\"_ _1\"></span>ann<span class=\"_ _1\"></span>o tra lo<span class=\"_ _1\"></span>ro.<span class=\"_ _24e\"> </span>Coper<span class=\"_ _1\"></span>tura d<span class=\"_ _1\"></span>i flussi fina<span class=\"_ _1\"></span>nz<span class=\"_ _0\"></span>ia<span class=\"_ _1\"></span>ri<span class=\"_ _24e\"> </span>Qua<span class=\"_ _1\"></span>ndo <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>o <span class=\"_ _11\"> </span>str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nto <span class=\"_ _12\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io <span class=\"_ _11\"> </span>der<span class=\"_ _1\"></span>ivato <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>esignato <span class=\"_ _11\"> </span>co<span class=\"_ _1\"></span>me <span class=\"_ _11\"> </span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ento <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>esp<span class=\"_ _1\"></span>osizion<span class=\"_ _1\"></span>e alla varia<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 dei flussi fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i, la par<span class=\"_ _1\"></span>te effic<span class=\"_ _1\"></span>ace delle va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>i del fair va<span class=\"_ _1\"></span>lue del<span class=\"_ _1\"></span>lo stru<span class=\"_ _1\"></span>mento finan<span class=\"_ _1\"></span>ziario der<span class=\"_ _1\"></span>ivato vien<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ilevat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>a le altre comp<span class=\"_ _1\"></span>onenti de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>Econo<span class=\"_ _1\"></span>mico comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo  e  pres<span class=\"_ _1\"></span>entat<span class=\"_ _1\"></span>a  nel<span class=\"_ _1\"></span>la  rise<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>a  di  cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura  d<span class=\"_ _1\"></span>ei  flussi  fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i.  L<span class=\"_ _1\"></span>a  par<span class=\"_ _1\"></span>te  effic<span class=\"_ _1\"></span>ace del<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ello <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>finan<span class=\"_ _1\"></span>ziario <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>rivato <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>iene <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>alt<span class=\"_ _1\"></span>re comp<span class=\"_ _1\"></span>onenti <span class=\"_ _1\"></span>del Co<span class=\"_ _1\"></span>nto Economi<span class=\"_ _1\"></span>co compl<span class=\"_ _1\"></span>essivo \u00e8 l<span class=\"_ _1\"></span>imit<span class=\"_ _1\"></span>ata al<span class=\"_ _1\"></span>la vari<span class=\"_ _1\"></span>azione c<span class=\"_ _1\"></span>umulat<span class=\"_ _1\"></span>a del f<span class=\"_ _1\"></span>air va<span class=\"_ _1\"></span>lue del<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>(al <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>attual<span class=\"_ _1\"></span>e) <span class=\"_ _1\"></span>dal<span class=\"_ _1\"></span>l\u2019inizio <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura. <span class=\"_ _17\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>ineffi<span class=\"_ _1\"></span>cace <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle var<span class=\"_ _1\"></span>iazioni <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>llo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rivato <span class=\"_ _17\"></span>viene <span class=\"_ _17\"></span>rile<span class=\"_ _1\"></span>vata <span class=\"_ _17\"></span>imme<span class=\"_ _1\"></span>diata<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el Conto Eco<span class=\"_ _1\"></span>nomico d<span class=\"_ _1\"></span>ell\u2019eserc<span class=\"_ _1\"></span>izio.<span class=\"_ _24e\"> </span>In una re<span class=\"_ _1\"></span>lazione di cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a, il Gr<span class=\"_ _1\"></span>uppo de<span class=\"_ _1\"></span>signa come s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento di cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura so<span class=\"_ _1\"></span>lo la variaz<span class=\"_ _1\"></span>ione del <span class=\"_ _15\"> </span>fai<span class=\"_ _1\"></span>r  value <span class=\"_ _15\"> </span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ele<span class=\"_ _1\"></span>mento  a  p<span class=\"_ _1\"></span>ronti  de<span class=\"_ _1\"></span>l  contr<span class=\"_ _1\"></span>atto  a  ter<span class=\"_ _1\"></span>mine.  L<span class=\"_ _1\"></span>a  va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e  del  f<span class=\"_ _1\"></span>air  va<span class=\"_ _1\"></span>lue del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ele<span class=\"_ _1\"></span>mento <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>te<span class=\"_ _1\"></span>rmine <span class=\"_ _16\"> </span>del <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>su <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>amb<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>(p<span class=\"_ _1\"></span>unti <span class=\"_ _f\"> </span>a <span class=\"_ _16\"> </span>termi<span class=\"_ _1\"></span>ne) <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _d\"> </span>con<span class=\"_ _1\"></span>tabi<span class=\"_ _1\"></span>lizzat<span class=\"_ _1\"></span>a sep<span class=\"_ _1\"></span>arat<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ilevat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _17\"></span>Netto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>i cos<span class=\"_ _1\"></span>ti della cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>Se <span class=\"_ _1\"></span>un\u2019oper<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogr<span class=\"_ _1\"></span>ammat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coper<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>compo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>succe<span class=\"_ _1\"></span>ssivam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 o <span class=\"_ _d\"> </span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>fina<span class=\"_ _1\"></span>nziaria<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>per <span class=\"_ _16\"> </span>ese<span class=\"_ _1\"></span>mpio <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iman<span class=\"_ _1\"></span>enze, <span class=\"_ _d\"> </span>l\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ccumulato <span class=\"_ _16\"> </span>nella <span class=\"_ _16\"> </span>rise<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura dei <span class=\"_ _0\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e nella riser<span class=\"_ _1\"></span>va per i <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>\u00e8 inclu<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>dire<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>nel costo <span class=\"_ _17\"></span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ni prog<span class=\"_ _1\"></span>ramm<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>cope<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>deve <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>ssere <span class=\"_ _f\"> </span>riclas<span class=\"_ _1\"></span>sific<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>dalla <span class=\"_ _f\"> </span>riser<span class=\"_ _1\"></span>va <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _17\"></span>flus<span class=\"_ _1\"></span>si fina<span class=\"_ _1\"></span>nziari <span class=\"_ _16\"> </span>e <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>alla <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _16\"> </span>per <span class=\"_ _d\"> </span>i <span class=\"_ _16\"> </span>costi <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>nel<span class=\"_ _1\"></span>l\u2019utile/(perd<span class=\"_ _1\"></span>ita) <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>ello <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>tesso <span class=\"_ _16\"> </span>ese<span class=\"_ _1\"></span>rcizio o <span class=\"_ _f\"> </span>negli <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>tessi <span class=\"_ _f\"> </span>ese<span class=\"_ _1\"></span>rcizi <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>i <span class=\"_ _f\"></span>flussi <span class=\"_ _f\"> </span>finan<span class=\"_ _1\"></span>ziari <span class=\"_ _f\"> </span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _f\"> </span>attesi <span class=\"_ _f\"> </span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>hanno <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ull\u2019utile/ (perdit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>) dell\u2019esercizio.<span class=\"_ _24e\"> </span>Se <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura <span class=\"_ _16\"> </span>cess<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>di <span class=\"_ _16\"> </span>so<span class=\"_ _1\"></span>ddisf<span class=\"_ _1\"></span>are <span class=\"_ _16\"> </span>i <span class=\"_ _d\"> </span>cr<span class=\"_ _1\"></span>iteri <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>amm<span class=\"_ _1\"></span>issibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>o <span class=\"_ _d\"> </span>lo  stru<span class=\"_ _1\"></span>mento <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>coper<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra <span class=\"_ _16\"> </span>\u00e8 vend<span class=\"_ _1\"></span>uto, <span class=\"_ _17\"></span>gi<span class=\"_ _1\"></span>unge <span class=\"_ _17\"></span>a <span class=\"_ _f\"> </span>sc<span class=\"_ _1\"></span>aden<span class=\"_ _1\"></span>za <span class=\"_ _17\"></span>o <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>tato, <span class=\"_ _f\"> </span>la <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tabi<span class=\"_ _1\"></span>lizza<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>ope<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura cess<span class=\"_ _1\"></span>a prosp<span class=\"_ _1\"></span>ettic<span class=\"_ _1\"></span>amente<span class=\"_ _1\"></span>. Quan<span class=\"_ _1\"></span>do cess<span class=\"_ _1\"></span>a la conta<span class=\"_ _1\"></span>bilizz<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>elle op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zioni di cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a per le <span class=\"_ _1c\"></span> cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ure di fl<span class=\"_ _1\"></span>ussi fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i, l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to acc<span class=\"_ _1\"></span>umulato n<span class=\"_ _1\"></span>ella r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va di <span class=\"_ _1\"></span>coper<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra dei <span class=\"_ _1\"></span>flussi fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i rim<span class=\"_ _1\"></span>ane <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _2\"></span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _0\"></span>Nett<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>fino a <span class=\"_ _2\"></span>qua<span class=\"_ _1\"></span>ndo, <span class=\"_ _0\"></span>nel caso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tura di <span class=\"_ _2\"></span>un\u2019oper<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ta la ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e di un\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 o una passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 non fina<span class=\"_ _1\"></span>nziaria<span class=\"_ _1\"></span>, \u00e8 inclus<span class=\"_ _1\"></span>o nel cos<span class=\"_ _1\"></span>to dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 o dell<span class=\"_ _1\"></span>a pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>inizia<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>o, <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ture di <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>ricl<span class=\"_ _1\"></span>assific<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ll\u2019utile/(per<span class=\"_ _1\"></span>dita) <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sercizi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>nel<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>esso <span class=\"_ _17\"></span>eser<span class=\"_ _1\"></span>cizio <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>negli ste<span class=\"_ _1\"></span>ssi <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _17\"></span>i <span class=\"_ _f\"> </span>flussi <span class=\"_ _f\"> </span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _f\"></span>futur<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>atte<span class=\"_ _1\"></span>si <span class=\"_ _17\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>sul<span class=\"_ _1\"></span>l\u2019utile/(perd<span class=\"_ _1\"></span>ita) del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio. <span class=\"_ _d\"> </span>S<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>si <span class=\"_ _d\"> </span>pr<span class=\"_ _1\"></span>evedono <span class=\"_ _16\"> </span>pi\u00f9 <span class=\"_ _d\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _d\"> </span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _d\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ti, <span class=\"_ _d\"> </span>l\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>ve <span class=\"_ _f\"> </span>es<span class=\"_ _1\"></span>sere ricl<span class=\"_ _1\"></span>assific<span class=\"_ _1\"></span>ato imme<span class=\"_ _1\"></span>diata<span class=\"_ _1\"></span>mente dalla ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va per la cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tura di flus<span class=\"_ _1\"></span>si <span class=\"_ _0\"></span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>e dall<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va per i cos<span class=\"_ _1\"></span>ti della cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a nell\u2019uti<span class=\"_ _1\"></span>le/<span class=\"_ _0\"></span>(p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a) dell\u2019eser<span class=\"_ _1\"></span>cizio<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>7<span class=\"_ _14\"></span>. At<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span>vit\u00e0 non fin<span class=\"_ _1\"></span>anziarie<span class=\"_ _24e\"> </span>Ad <span class=\"_ _16\"> </span>ogn<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ata <span class=\"_ _16\"> </span>di  chiusur<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serciz<span class=\"_ _1\"></span>io, <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>Gr<span class=\"_ _1\"></span>uppo  verific<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>vi  siano <span class=\"_ _16\"> </span>obie<span class=\"_ _1\"></span>ttive <span class=\"_ _16\"> </span>evide<span class=\"_ _1\"></span>nze <span class=\"_ _16\"> </span>di rid<span class=\"_ _1\"></span>uzione <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>ri <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>propr<span class=\"_ _1\"></span>ie <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>ad esc<span class=\"_ _1\"></span>lusion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>rima<span class=\"_ _1\"></span>nenze <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>diffe<span class=\"_ _1\"></span>rite. <span class=\"_ _17\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>sulla <span class=\"_ _f\"> </span>base <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>verifi<span class=\"_ _1\"></span>ca, eme<span class=\"_ _1\"></span>rge <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ffettiva<span class=\"_ _1\"></span>mente <span class=\"_ _0\"></span>sub<span class=\"_ _1\"></span>ito <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _0\"></span>di valore<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>lor<span class=\"_ _1\"></span>o val<span class=\"_ _1\"></span>ore recu<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>abile. I<span class=\"_ _1\"></span>l valor<span class=\"_ _1\"></span>e recup<span class=\"_ _1\"></span>erab<span class=\"_ _1\"></span>ile dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>amento vi<span class=\"_ _1\"></span>ene, inve<span class=\"_ _1\"></span>ce, stim<span class=\"_ _1\"></span>ato annua<span class=\"_ _1\"></span>lmente. Ai <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019ide<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>event<span class=\"_ _1\"></span>uali <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rag<span class=\"_ _1\"></span>gru<span class=\"_ _1\"></span>ppate nel <span class=\"_ _11\"> </span>pi\u00f9 <span class=\"_ _12\"> </span>p<span class=\"_ _1\"></span>iccolo <span class=\"_ _12\"> </span>g<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>ide<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>abile <span class=\"_ _11\"> </span>di <span class=\"_ _12\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>gener<span class=\"_ _1\"></span>a <span class=\"_ _12\"> </span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _12\"> </span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _11\"> </span>ampia<span class=\"_ _1\"></span>mente ind<span class=\"_ _1\"></span>ipend<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>dai <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>ati d<span class=\"_ _1\"></span>a a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>gru<span class=\"_ _1\"></span>ppi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span><span class=\"ff6 lsa wsb\">cash-<span class=\"_ _0\"></span>generating </span>unit<span class=\"ff3 ls1 ws1\"> <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>\u201cCG<span class=\"_ _1\"></span>U\u201d). <span class=\"_ _0\"></span>L<span class=\"_ _56\"></span>\u2019avv<span class=\"_ _1\"></span>iamento <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>cquisito <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>amite <span class=\"_ _0\"></span>un\u2019<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>greg<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>azie<span class=\"_ _1\"></span>ndal<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>locat<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>gru<span class=\"_ _1\"></span>ppo </span>di CGU ch<span class=\"_ _1\"></span>e si preved<span class=\"_ _1\"></span>e benefi<span class=\"_ _1\"></span>cino de<span class=\"_ _1\"></span>lle sine<span class=\"_ _1\"></span>rgie.<span class=\"_ _24e\"> </span>Il valore recuper<span class=\"_ _1\"></span>abile di un<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>attivit<span class=\"_ _1\"></span>\u00e0 o di<span class=\"_ _0\"></span> una CGU \u00e8 il mag<span class=\"_ _1\"></span>giore<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>ra il suo valore d\u2019uso e il<span class=\"_ _0\"></span> suo f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>edotti <span class=\"_ _0\"></span>i costi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dis<span class=\"_ _1\"></span>mission<span class=\"_ _1\"></span>e. <span class=\"_ _2\"></span>P<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inare <span class=\"_ _0\"></span>il valore d\u2019uso, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>atte<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>timati<span class=\"_ _56\"></span> son<span class=\"_ _1\"></span>o att<span class=\"_ _1\"></span>ualiz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zand<span class=\"_ _1\"></span>o u<span class=\"_ _1\"></span>n t<span class=\"_ _1\"></span>asso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sconto <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>rifl<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i corr<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>rcato del <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _0\"></span>temp<span class=\"_ _1\"></span>ora<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>den<span class=\"_ _1\"></span>aro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei rischi speci<span class=\"_ _1\"></span>fici <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>o della <span class=\"_ _0\"></span>CGU. Qua<span class=\"_ _1\"></span>ndo <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>CGU <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ccede <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _0\"></span>rec<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>abile <span class=\"_ _0\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a una p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a per r<span class=\"_ _1\"></span>iduzion<span class=\"_ _1\"></span>e di valo<span class=\"_ _1\"></span>re.<span class=\"_ _24e\"> </span>Le p<span class=\"_ _1\"></span>erdite <span class=\"_ _1\"></span>per r<span class=\"_ _1\"></span>iduzio<span class=\"_ _1\"></span>ne di v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>util<span class=\"_ _1\"></span>e/<span class=\"_ _0\"></span>(p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a) dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serciz<span class=\"_ _1\"></span>io. Que<span class=\"_ _1\"></span>lle re<span class=\"_ _1\"></span>lative alla <span class=\"_ _2\"></span>CGU <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>pri<span class=\"_ _1\"></span>ma <span class=\"_ _56\"></span>im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>a <span class=\"_ _2\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>event<span class=\"_ _1\"></span>uale <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>viam<span class=\"_ _1\"></span>ento <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>lloc<span class=\"_ _1\"></span>ato alla <span class=\"_ _f\"> </span>CGU, <span class=\"_ _f\"> </span>quind<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>opor<span class=\"_ _1\"></span>ziona<span class=\"_ _1\"></span>lmente <span class=\"_ _f\"> </span>a <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iduzio<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _f\"> </span>altr<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>pongon<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>CGU. Le <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>riduzi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>av<span class=\"_ _1\"></span>viame<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ssere <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ipris<span class=\"_ _1\"></span>tinate<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>re attiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>rid<span class=\"_ _1\"></span>uzione di <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lore rilevate in <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizi prece<span class=\"_ _1\"></span>denti vengono ripr<span class=\"_ _1\"></span>istin<span class=\"_ _1\"></span>ate <span class=\"_ _0\"></span>fino al <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>arebb<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _0\"></span>dete<span class=\"_ _1\"></span>rmin<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>(al <span class=\"_ _0\"></span>netto degli <span class=\"_ _0\"></span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tam<span class=\"_ _1\"></span>enti) <span class=\"_ _0\"></span>se la <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r rid<span class=\"_ _1\"></span>uzione di v<span class=\"_ _1\"></span>alore d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 non foss<span class=\"_ _1\"></span>e mai st<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>a contab<span class=\"_ _1\"></span>ilizz<span class=\"_ _1\"></span>ata.<span class=\"_ _24e\"> </span>1.1.8<span class=\"_ _1\"></span>. Im<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ste d<span class=\"_ _1\"></span>iffer<span class=\"_ _1\"></span>ite<span class=\"_ _24e\"> </span>Le <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _0\"></span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>rif<span class=\"_ _1\"></span>erime<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>diff<span class=\"_ _1\"></span>erenze <span class=\"_ _0\"></span>tem<span class=\"_ _1\"></span>pora<span class=\"_ _1\"></span>nee <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ori <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ili del<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 e delle pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>isc<span class=\"_ _1\"></span>ritti in bilanci<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>e i <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>rispo<span class=\"_ _1\"></span>ndenti val<span class=\"_ _1\"></span>ori ricon<span class=\"_ _1\"></span>osciuti ai fini fisc<span class=\"_ _1\"></span>ali. Le im<span class=\"_ _1\"></span>poste d<span class=\"_ _1\"></span>ifferi<span class=\"_ _1\"></span>te non son<span class=\"_ _1\"></span>o rileva<span class=\"_ _1\"></span>te per:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le <span class=\"_ _56\"></span>diff<span class=\"_ _1\"></span>erenze <span class=\"_ _56\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>anee <span class=\"_ _56\"></span>re<span class=\"_ _1\"></span>lative <span class=\"_ _56\"></span>alla <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>ilevazi<span class=\"_ _1\"></span>one <span class=\"_ _56\"></span>inizia<span class=\"_ _1\"></span>le <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _56\"></span>o <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _56\"></span>in <span class=\"_ _56\"></span>un\u2019oper<span class=\"_ _1\"></span>azione </span>diver<span class=\"_ _1\"></span>sa <span class=\"_ _f\"> </span>dal<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>grega<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>azie<span class=\"_ _1\"></span>ndale <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _f\"> </span>influe<span class=\"_ _1\"></span>nza <span class=\"_ _f\"> </span>n\u00e9 <span class=\"_ _f\"> </span>l\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>(o <span class=\"_ _f\"> </span>per<span class=\"_ _1\"></span>dita) <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>l red<span class=\"_ _1\"></span>dito imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e (<span class=\"_ _0\"></span>o pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a fisca<span class=\"_ _1\"></span>le);<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le <span class=\"_ _1\"></span>differe<span class=\"_ _1\"></span>nze tem<span class=\"_ _1\"></span>pora<span class=\"_ _1\"></span>nee <span class=\"_ _1\"></span>relative <span class=\"_ _1\"></span>a inves<span class=\"_ _1\"></span>timen<span class=\"_ _1\"></span>ti in s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 cont<span class=\"_ _1\"></span>rollate<span class=\"_ _1\"></span>, so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _1\"></span>colleg<span class=\"_ _1\"></span>ate e <span class=\"_ _1\"></span>a </span>joint <span class=\"_ _1\"></span>vent<span class=\"_ _1\"></span>ure <span class=\"_ _1\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>misur<span class=\"_ _1\"></span>a i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>rado <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>tempi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i a<span class=\"_ _1\"></span>nnull<span class=\"_ _1\"></span>amento del<span class=\"_ _1\"></span>le <span class=\"_ _15\"> </span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>ze <span class=\"_ _15\"> </span>temp<span class=\"_ _1\"></span>ora<span class=\"_ _1\"></span>nee <span class=\"_ _13\"> </span>ed <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _15\"> </span>p<span class=\"_ _1\"></span>robabi<span class=\"_ _1\"></span>le <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>he, <span class=\"_ _15\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _13\"> </span>prevedi<span class=\"_ _1\"></span>bile <span class=\"_ _13\"> </span>fut<span class=\"_ _1\"></span>uro, <span class=\"_ _15\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>diff<span class=\"_ _1\"></span>erenz<span class=\"_ _1\"></span>a temporanea non si annuller\u00e0<span class=\"_ _0\"></span>;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le diff<span class=\"_ _1\"></span>erenze te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>anee t<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>abili re<span class=\"_ _1\"></span>lative alla r<span class=\"_ _1\"></span>ilevazio<span class=\"_ _1\"></span>ne inizia<span class=\"_ _1\"></span>le dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento.<span class=\"_ _24e\"> </span></span>Le attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste differi<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>levate <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _0\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _0\"></span>fisc<span class=\"_ _1\"></span>ali e <span class=\"_ _2\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _0\"></span>di impos<span class=\"_ _1\"></span>ta non <span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>lizzati<span class=\"_ _1\"></span>, non<span class=\"_ _1\"></span>ch\u00e9 <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>iffere<span class=\"_ _1\"></span>nze <span class=\"_ _56\"></span>te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>anee <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>ducibi<span class=\"_ _1\"></span>li, <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>misu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>obabi<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>sia <span class=\"_ _2\"></span>dis<span class=\"_ _1\"></span>ponib<span class=\"_ _1\"></span>ile un <span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>dito <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>futur<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a f<span class=\"_ _1\"></span>ronte <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssan<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>sser<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>i a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>dito imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>uturo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>efinito <span class=\"_ _17\"></span>sul<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ann<span class=\"_ _1\"></span>ullame<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>elative <span class=\"_ _17\"></span>diff<span class=\"_ _1\"></span>erenze <span class=\"_ _17\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>anee deducibili<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Se l\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to del<span class=\"_ _1\"></span>le differ<span class=\"_ _1\"></span>enze tempo<span class=\"_ _1\"></span>rane<span class=\"_ _1\"></span>e impon<span class=\"_ _1\"></span>ibili non \u00e8 su<span class=\"_ _1\"></span>fficiente pe<span class=\"_ _1\"></span>r rileva<span class=\"_ _1\"></span>re integr<span class=\"_ _1\"></span>almente un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0  per  impos<span class=\"_ _1\"></span>te <span class=\"_ _16\"> </span>anti<span class=\"_ _1\"></span>cipate,  si <span class=\"_ _16\"> </span>pre<span class=\"_ _1\"></span>nde  in <span class=\"_ _16\"> </span>consi<span class=\"_ _1\"></span>dera<span class=\"_ _1\"></span>zione  il <span class=\"_ _16\"> </span>red<span class=\"_ _1\"></span>dito <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>fut<span class=\"_ _1\"></span>uro, retti<span class=\"_ _1\"></span>ficato degli annul<span class=\"_ _1\"></span>lamenti dell<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>iffere<span class=\"_ _1\"></span>nze <span class=\"_ _2\"></span>te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>anee in <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>sere, previ<span class=\"_ _1\"></span>sto <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>iani <span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>dust<span class=\"_ _1\"></span>riali del<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ngole <span class=\"_ _17\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>contr<span class=\"_ _1\"></span>ollate <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo. <span class=\"_ _17\"></span>Il <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _17\"></span>diff<span class=\"_ _1\"></span>erite <span class=\"_ _17\"></span>vie<span class=\"_ _1\"></span>ne riv<span class=\"_ _1\"></span>isto <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _56\"></span>o<span class=\"_ _1\"></span>gni <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>hiusur<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>dotto <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>misu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>robab<span class=\"_ _1\"></span>ile<span class=\"_ _24e\"> </span>che <span class=\"_ _f\"></span>il <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>vo <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>eficio <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>scal<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>sia <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ato. <span class=\"_ _17\"></span>T<span class=\"_ _2\"></span>ali <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iduzio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>devon<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>esse<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>rip<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>tinate <span class=\"_ _17\"></span>qu<span class=\"_ _1\"></span>ando aum<span class=\"_ _1\"></span>enta l<span class=\"_ _1\"></span>a proba<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 di conseg<span class=\"_ _1\"></span>uire re<span class=\"_ _1\"></span>ddito imp<span class=\"_ _1\"></span>onibi<span class=\"_ _1\"></span>le futu<span class=\"_ _1\"></span>ro.<span class=\"_ _24e\"> </span>Le <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ifferit<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _17\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iesa<span class=\"_ _1\"></span>minate <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hiusur<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cias<span class=\"_ _1\"></span>cun ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>misu<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>\u00e8 di<span class=\"_ _1\"></span>ventato <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>obabil<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>conseg<span class=\"_ _1\"></span>uir\u00e0 in fu<span class=\"_ _1\"></span>turo uti<span class=\"_ _1\"></span>le impo<span class=\"_ _1\"></span>nibile s<span class=\"_ _1\"></span>ufficien<span class=\"_ _1\"></span>te per il lo<span class=\"_ _1\"></span>ro utiliz<span class=\"_ _1\"></span>zo.<span class=\"_ _24e\"> </span>Le <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>util<span class=\"_ _1\"></span>izzan<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>ali<span class=\"_ _1\"></span>quote <span class=\"_ _2\"></span>fis<span class=\"_ _1\"></span>cali <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>revede <span class=\"_ _0\"></span>sa<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>app<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>bili alle <span class=\"_ _f\"> </span>differe<span class=\"_ _1\"></span>nze <span class=\"_ _17\"></span>temp<span class=\"_ _1\"></span>ora<span class=\"_ _1\"></span>nee <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>ll\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _f\"> </span>si <span class=\"_ _17\"></span>rive<span class=\"_ _1\"></span>rser<span class=\"_ _1\"></span>anno <span class=\"_ _f\"> </span>sulla <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>ali<span class=\"_ _1\"></span>quote <span class=\"_ _17\"></span>fis<span class=\"_ _1\"></span>cali st<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>te <span class=\"_ _56\"></span>da <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>vedime<span class=\"_ _1\"></span>nti <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>vigor<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>o <span class=\"_ _56\"></span>so<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nzialm<span class=\"_ _1\"></span>ente <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>vigo<span class=\"_ _1\"></span>re <span class=\"_ _56\"></span>alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>chi<span class=\"_ _1\"></span>usura <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio. L<span class=\"_ _1\"></span>a val<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>differ<span class=\"_ _1\"></span>ite r<span class=\"_ _1\"></span>iflette <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>fisc<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>che d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ano <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>mod<span class=\"_ _1\"></span>alit<span class=\"_ _1\"></span>\u00e0 in <span class=\"_ _1\"></span>cui il <span class=\"_ _17\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _17\"></span>si <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>ende, <span class=\"_ _17\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>chiu<span class=\"_ _1\"></span>sura <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio, <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ecup<span class=\"_ _1\"></span>erar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sting<span class=\"_ _1\"></span>uere <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alore cont<span class=\"_ _1\"></span>abile d<span class=\"_ _1\"></span>elle atti<span class=\"_ _1\"></span>vit\u00e0 e d<span class=\"_ _1\"></span>elle pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0.<span class=\"_ _24e\"> </span>Le <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _17\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ifferi<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mpen<span class=\"_ _1\"></span>sate <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>sod<span class=\"_ _1\"></span>disf<span class=\"_ _1\"></span>atti<span class=\"_ _1a\"></span> determinati criteri.<span class=\"_ _24e\"> </span>1.2. A<span class=\"_ _2\"></span>ttivo Corr<span class=\"_ _2\"></span>ente<span class=\"_ _24e\"> </span>1.<span class=\"_ _1\"></span>2.1. Ri<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nze<span class=\"_ _24e\"> </span>Le <span class=\"_ _1\"></span>rima<span class=\"_ _1\"></span>nenze <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span>ritte <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>minor <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>isto, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>rensivo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>e one<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>accesso<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>di d<span class=\"_ _1\"></span>irett<span class=\"_ _1\"></span>a im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>indi<span class=\"_ _1\"></span>retti <span class=\"_ _1\"></span>inere<span class=\"_ _1\"></span>nti a<span class=\"_ _1\"></span>lla p<span class=\"_ _1\"></span>roduz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>intern<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il pre<span class=\"_ _1\"></span>sumibi<span class=\"_ _1\"></span>le valo<span class=\"_ _1\"></span>re di real<span class=\"_ _1\"></span>izzo desu<span class=\"_ _1\"></span>mibile d<span class=\"_ _1\"></span>all\u2019<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>dame<span class=\"_ _1\"></span>nto del me<span class=\"_ _1\"></span>rcato.<span class=\"_ _24e\"> </span>I <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>avori <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>inazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>chiu<span class=\"_ _1\"></span>sura <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>c\u2019<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _17\"></span>un <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rdine <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di ese<span class=\"_ _1\"></span>cuzion<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>), <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lativi <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogetti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pote<span class=\"_ _1\"></span>nziali <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pianti <span class=\"_ _1\"></span>fotovolt<span class=\"_ _1\"></span>aici<span class=\"_ _1\"></span>, e<span class=\"_ _1\"></span>olici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tocc<span class=\"_ _1\"></span>aggio del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ene<span class=\"_ _1\"></span>rgia<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>in cost<span class=\"_ _1\"></span>ruzion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _0\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>di chiusur<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio, <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>antific<span class=\"_ _1\"></span>ati <span class=\"_ _0\"></span>ad<span class=\"_ _1\"></span>otta<span class=\"_ _1\"></span>ndo <span class=\"_ _0\"></span>il cri<span class=\"_ _1\"></span>terio <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>rcentua<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>plet<span class=\"_ _1\"></span>amento. <span class=\"_ _0\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>manen<span class=\"_ _1\"></span>ze <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _2\"></span>du<span class=\"_ _1\"></span>nque <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ffettuat<span class=\"_ _1\"></span>a in <span class=\"_ _16\"> </span>misur<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>corris<span class=\"_ _1\"></span>pond<span class=\"_ _1\"></span>ente <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>ric<span class=\"_ _1\"></span>avo <span class=\"_ _d\"> </span>mat<span class=\"_ _1\"></span>urato <span class=\"_ _16\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>fin<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>di  ciascun  eserciz<span class=\"_ _1\"></span>io, <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nato <span class=\"_ _16\"> </span>con rife<span class=\"_ _1\"></span>rime<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>all<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>ato di <span class=\"_ _0\"></span>avan<span class=\"_ _1\"></span>zame<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>dei lavori<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>dete<span class=\"_ _1\"></span>rmin<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>con il metodo del costo sos<span class=\"_ _1\"></span>tenuto. I pro<span class=\"_ _1\"></span>dotti finiti e l<span class=\"_ _1\"></span>e merci<span class=\"_ _1\"></span>, se pre<span class=\"_ _1\"></span>senti, so<span class=\"_ _1\"></span>no valu<span class=\"_ _1\"></span>tate al co<span class=\"_ _1\"></span>sto di pr<span class=\"_ _1\"></span>oduzion<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span>Gli eventuali acconti da clienti so<span class=\"_ _1\"></span>no iscritti tra g<span class=\"_ _1\"></span>li altri debiti corre<span class=\"_ _1\"></span>nti, fino al riconoscime<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>o del rela<span class=\"_ _1\"></span>tivo ric<span class=\"_ _1\"></span>avo.<span class=\"_ _24e\"> </span>Son<span class=\"_ _1\"></span>o pr<span class=\"_ _1\"></span>evisti <span class=\"_ _1\"></span>fond<span class=\"_ _1\"></span>i sv<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r event<span class=\"_ _1\"></span>uali <span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>li, p<span class=\"_ _1\"></span>rodotti <span class=\"_ _1\"></span>finiti<span class=\"_ _1\"></span>, pe<span class=\"_ _1\"></span>zzi <span class=\"_ _1\"></span>di ri<span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>bio e <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e for<span class=\"_ _1\"></span>niture <span class=\"_ _1\"></span>consi<span class=\"_ _1\"></span>dera<span class=\"_ _1\"></span>ti ob<span class=\"_ _1\"></span>soleti <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>enta <span class=\"_ _1\"></span>rot<span class=\"_ _1\"></span>azione<span class=\"_ _1\"></span>, te<span class=\"_ _1\"></span>nuto <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>izzo f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>o atte<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>e del <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>ro v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rea<span class=\"_ _1\"></span>lizzo. <span class=\"_ _1\"></span>Si p<span class=\"_ _1\"></span>recis<span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>oggi <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>ulta<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nziati <span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>i fo<span class=\"_ _1\"></span>ndi <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bilanc<span class=\"_ _1\"></span>io. I<span class=\"_ _1\"></span>n osse<span class=\"_ _1\"></span>quio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>nto s<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilito <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>15, i <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>icavi <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>vendi<span class=\"_ _1\"></span>te ve<span class=\"_ _1\"></span>ngono <span class=\"_ _1\"></span>iscr<span class=\"_ _1\"></span>itti <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>omento del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tinzion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019obblig<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>fare<span class=\"_ _1\"></span>. <span class=\"_ _17\"></span>Poic<span class=\"_ _1\"></span>h\u00e9 <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>un<span class=\"_ _1\"></span>ica <span class=\"_ _f\"> </span>obbli<span class=\"_ _1\"></span>gazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>far<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>IFRS 15 <span class=\"_ _17\"></span>all<span class=\"_ _1\"></span>\u2019intern<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tratti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>ndit<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>l\u2019autoriz<span class=\"_ _1\"></span>zazio<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>uzione <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019i<span class=\"_ _1\"></span>mpianto <span class=\"_ _17\"></span>(alm<span class=\"_ _1\"></span>eno che <span class=\"_ _17\"></span>non <span class=\"_ _1\"></span>sia <span class=\"_ _17\"></span>indic<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>amente), <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ima <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>stinzi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>obbl<span class=\"_ _1\"></span>igazion<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>svolte vengon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>indic<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>fr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>\u201c<span class=\"_ _2\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atti\u201d <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>iscr<span class=\"_ _1\"></span>itte <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>etodo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span><span class=\"ff6 ls8a ws8c\">cost<span class=\"_ _2\"></span>-to-cost </span>comp<span class=\"_ _1\"></span>rensivo d<span class=\"_ _1\"></span>el marg<span class=\"_ _1\"></span>ine di com<span class=\"_ _1\"></span>mess<span class=\"_ _1\"></span>a ripar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>to per lo s<span class=\"_ _1\"></span>tato ava<span class=\"_ _1\"></span>nzame<span class=\"_ _1\"></span>nto lavori.<span class=\"_ _24e\"> </span>1.<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>2. C<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>cred<span class=\"_ _1\"></span>iti <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>rciali, <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriva<span class=\"_ _1\"></span>nti <span class=\"_ _17\"></span>dalla <span class=\"_ _17\"></span>ven<span class=\"_ _1\"></span>dita <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>erci <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>zi <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rodotti <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>mercial<span class=\"_ _1\"></span>izzati <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al Gr<span class=\"_ _1\"></span>uppo<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _16\"> </span>incl<span class=\"_ _1\"></span>usi <span class=\"_ _16\"> </span>tra  le <span class=\"_ _16\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>corr<span class=\"_ _1\"></span>enti. <span class=\"_ _16\"> </span>Son<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ilevati  all\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to <span class=\"_ _16\"> </span>nomin<span class=\"_ _1\"></span>ale <span class=\"_ _16\"> </span>rip<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tato <span class=\"_ _16\"> </span>in fatt<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>fond<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>ti, <span class=\"_ _1\"></span>accan<span class=\"_ _1\"></span>tonato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _1\"></span>di ine<span class=\"_ _1\"></span>sigibili<span class=\"_ _1\"></span>t\u00e0 dei c<span class=\"_ _1\"></span>rediti i<span class=\"_ _1\"></span>n esser<span class=\"_ _1\"></span>e a fine pe<span class=\"_ _1\"></span>riodo.<span class=\"_ _24e\"> </span>I <span class=\"_ _d\"> </span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _d\"> </span>comm<span class=\"_ _1\"></span>ercial<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>succe<span class=\"_ _1\"></span>ssiva<span class=\"_ _1\"></span>mente <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>al <span class=\"_ _16\"> </span>costo <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato <span class=\"_ _d\"> </span>che <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>resen<span class=\"_ _1\"></span>ta il <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>cui <span class=\"_ _d\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>tati <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>isurati <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>omento <span class=\"_ _d\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levazion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>inizi<span class=\"_ _1\"></span>ale <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>rim<span class=\"_ _1\"></span>borsi di <span class=\"_ _13\"> </span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale, <span class=\"_ _13\"> </span>a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>ato <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>dimi<span class=\"_ _1\"></span>nuito <span class=\"_ _13\"> </span>da<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tam<span class=\"_ _1\"></span>ento <span class=\"_ _13\"> </span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _13\"> </span>utiliz<span class=\"_ _1\"></span>zand<span class=\"_ _1\"></span>o <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>crite<span class=\"_ _1\"></span>rio dell<span class=\"_ _1\"></span>\u2019interesse eff<span class=\"_ _1\"></span>ettivo su qualsiasi di<span class=\"_ _1\"></span>fferenza t<span class=\"_ _1\"></span>ra il valo<span class=\"_ _1\"></span>re iniziale e que<span class=\"_ _1\"></span>llo a sca<span class=\"_ _1\"></span>denza, e d<span class=\"_ _1\"></span>edott<span class=\"_ _1\"></span>a qua<span class=\"_ _1\"></span>lsiasi <span class=\"_ _1\"></span>riduzio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>op<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>irett<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>attrave<span class=\"_ _1\"></span>rso <span class=\"_ _1\"></span>l\u2019uso <span class=\"_ _1\"></span>di u<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>ccanto<span class=\"_ _1\"></span>namento) <span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>d<span class=\"_ _24e\"> </span>i<span class=\"_ _24e\"> </span>una r<span class=\"_ _1\"></span>iduzion<span class=\"_ _1\"></span>e di valo<span class=\"_ _1\"></span>re o valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e di irre<span class=\"_ _1\"></span>cupe<span class=\"_ _1\"></span>rabi<span class=\"_ _1\"></span>lit\u00e0<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Al <span class=\"_ _16\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _d\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _d\"> </span>ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>niziale, <span class=\"_ _16\"> </span>i <span class=\"_ _d\"> </span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>mmerci<span class=\"_ _1\"></span>ali <span class=\"_ _d\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>han<span class=\"_ _1\"></span>no <span class=\"_ _d\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>si<span class=\"_ _1\"></span>gnific<span class=\"_ _1\"></span>ativa comp<span class=\"_ _1\"></span>onente d<span class=\"_ _1\"></span>i finanzia<span class=\"_ _1\"></span>mento so<span class=\"_ _1\"></span>no valu<span class=\"_ _1\"></span>tati al l<span class=\"_ _1\"></span>oro pre<span class=\"_ _1\"></span>zzo dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ope<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ne.<span class=\"_ _24e\"> </span>Le <span class=\"_ _f\"></span>perdite <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>conta<span class=\"_ _1\"></span>bilizz<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>in <span class=\"_ _f\"></span>bilanc<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>risco<span class=\"_ _1\"></span>ntra <span class=\"_ _f\"> </span>un\u2019<span class=\"_ _0\"></span>evid<span class=\"_ _1\"></span>enza <span class=\"_ _f\"> </span>oggetti<span class=\"_ _1\"></span>va che <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po n<span class=\"_ _1\"></span>on s<span class=\"_ _1\"></span>ar\u00e0 <span class=\"_ _1\"></span>in g<span class=\"_ _1\"></span>rado <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>recup<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>re il <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>to dov<span class=\"_ _1\"></span>uto da<span class=\"_ _1\"></span>lla co<span class=\"_ _1\"></span>ntropa<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a bas<span class=\"_ _1\"></span>e dei ter<span class=\"_ _1\"></span>mini cont<span class=\"_ _1\"></span>rattua<span class=\"_ _1\"></span>li.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019evide<span class=\"_ _1\"></span>nza og<span class=\"_ _1\"></span>gettiva in<span class=\"_ _1\"></span>clude eve<span class=\"_ _1\"></span>nti quali:<span class=\"_ _24e\"> </span>a. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>ve difficolt<span class=\"_ _1\"></span>\u00e0 fina<span class=\"_ _1\"></span>nziarie d<span class=\"_ _1\"></span>el deb<span class=\"_ _1\"></span>itore;<span class=\"_ _24e\"> </span></span>b. <span class=\"_ _131\"> </span><span class=\"ff3 fs4 fc1\">conten<span class=\"_ _1\"></span>ziosi leg<span class=\"_ _1\"></span>ali ape<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ti con il debi<span class=\"_ _1\"></span>tore rela<span class=\"_ _1\"></span>tivame<span class=\"_ _1\"></span>nte all\u2019esigib<span class=\"_ _1\"></span>ilit\u00e0 d<span class=\"_ _1\"></span>el cred<span class=\"_ _1\"></span>ito;<span class=\"_ _24e\"> </span></span>c. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">p<span class=\"_ _1\"></span>robab<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>il <span class=\"_ _1d\"> </span>d<span class=\"_ _1\"></span>ebitor<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>dichi<span class=\"_ _1\"></span>ari <span class=\"_ _1d\"> </span>ba<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>rotta <span class=\"_ _e\"> </span>o <span class=\"_ _1d\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>si <span class=\"_ _1d\"> </span>ap<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>o <span class=\"_ _1d\"> </span>altr<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>proce<span class=\"_ _1\"></span>dure <span class=\"_ _e\"> </span>di </span>ristr<span class=\"_ _1\"></span>utturazione finanziaria.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>misu<span class=\"_ _1\"></span>rato <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>di<span class=\"_ _1\"></span>fferenz<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>futu<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _1\"></span>atte<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rilevato <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Conto <span class=\"_ _1\"></span>Econom<span class=\"_ _1\"></span>ico. <span class=\"_ _1\"></span>I c<span class=\"_ _1\"></span>rediti <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n recuperabili sono rimoss<span class=\"_ _0\"></span>i dalla s<span class=\"_ _0\"></span>ituazione patrimoniale<span class=\"_ _0\"></span> e finanziari<span class=\"_ _0\"></span>a con c<span class=\"_ _0\"></span>ontropar<span class=\"_ _1\"></span>tita nel f<span class=\"_ _0\"></span>ondo svalutazione <span class=\"_ _17\"></span>crediti. <span class=\"_ _17\"></span>Se <span class=\"_ _f\"> </span>nei <span class=\"_ _17\"></span>periodi <span class=\"_ _f\"> </span>succ<span class=\"_ _0\"></span>essivi <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>meno <span class=\"_ _f\"> </span>le <span class=\"_ _17\"></span>motivazioni<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>delle <span class=\"_ _17\"></span>precedenti<span class=\"_ _29\"></span> per<span class=\"_ _1\"></span>dite d<span class=\"_ _1\"></span>i va<span class=\"_ _1\"></span>lore, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>le atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 \u00e8 <span class=\"_ _1\"></span>ripr<span class=\"_ _1\"></span>istin<span class=\"_ _1\"></span>ato fin<span class=\"_ _1\"></span>o a <span class=\"_ _1\"></span>concor<span class=\"_ _1\"></span>renza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>che s<span class=\"_ _1\"></span>areb<span class=\"_ _1\"></span>be der<span class=\"_ _1\"></span>ivato da<span class=\"_ _1\"></span>lla valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne al cos<span class=\"_ _1\"></span>to ammor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>1.2<span class=\"_ _0\"></span>.3. Disponibilit\u00e0 liquid<span class=\"_ _1\"></span>e e mezz<span class=\"_ _0\"></span>i equivalenti<span class=\"_ _24e\"> </span>Com<span class=\"_ _1\"></span>pren<span class=\"_ _1\"></span>dono denar<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>dep<span class=\"_ _1\"></span>ositi banc<span class=\"_ _1\"></span>ari o <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ltri istit<span class=\"_ _1\"></span>uti di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>redito dispo<span class=\"_ _1\"></span>nibili per oper<span class=\"_ _1\"></span>azioni corr<span class=\"_ _1\"></span>enti, conti cor<span class=\"_ _1\"></span>renti pos<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>li e altri va<span class=\"_ _1\"></span>lori eq<span class=\"_ _1\"></span>uival<span class=\"_ _1\"></span>enti non<span class=\"_ _1\"></span>ch\u00e9 inves<span class=\"_ _1\"></span>timenti con sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza ent<span class=\"_ _1\"></span>ro tre me<span class=\"_ _1\"></span>si dalla dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>quisto. Le disp<span class=\"_ _1\"></span>onibi<span class=\"_ _1\"></span>lit\u00e0 e mez<span class=\"_ _1\"></span>zi equiv<span class=\"_ _1\"></span>alenti so<span class=\"_ _1\"></span>no iscritt<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>al fa<span class=\"_ _1\"></span>ir value che<span class=\"_ _1\"></span>, nor<span class=\"_ _1\"></span>malme<span class=\"_ _1\"></span>nte, coinc<span class=\"_ _1\"></span>ide con il va<span class=\"_ _1\"></span>lore no<span class=\"_ _1\"></span>minal<span class=\"_ _1\"></span>e<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>1.3. P<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>3.1. Capitale sociale<span class=\"_ _24e\"> </span>Azioni o<span class=\"_ _1\"></span>rdina<span class=\"_ _1\"></span>rie<span class=\"_ _24e\"> </span>I <span class=\"_ _16\"> </span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>li <span class=\"_ _16\"> </span>dirett<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ttrib<span class=\"_ _1\"></span>uibili  all\u2019emission<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>azioni  ordina<span class=\"_ _1\"></span>rie <span class=\"_ _16\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _16\"> </span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _16\"> </span>a dec<span class=\"_ _1\"></span>remen<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>Pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>nio <span class=\"_ _d\"> </span>Netto. <span class=\"_ _d\"> </span>L<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>im<span class=\"_ _1\"></span>post<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>sul <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>eddito <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>elative <span class=\"_ _d\"> </span>ai <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>sti <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>azione <span class=\"_ _d\"> </span>di un\u2019<span class=\"_ _0\"></span>op<span class=\"_ _1\"></span>erazi<span class=\"_ _1\"></span>one sul c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale so<span class=\"_ _1\"></span>no rilev<span class=\"_ _1\"></span>ate in confor<span class=\"_ _1\"></span>mit\u00e0 a<span class=\"_ _1\"></span>llo IA<span class=\"_ _1\"></span>S 12.<span class=\"_ _24e\"> </span>Riacqu<span class=\"_ _1\"></span>isto e riemissione d<span class=\"_ _1\"></span>i az<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span>ni ordin<span class=\"_ _1\"></span>arie (azioni prop<span class=\"_ _1\"></span>rie<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> </span>In <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iacquis<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>rile<span class=\"_ _1\"></span>vate <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _17\"></span>Ne<span class=\"_ _1\"></span>tto, <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>corr<span class=\"_ _1\"></span>ispe<span class=\"_ _1\"></span>ttivo <span class=\"_ _17\"></span>vers<span class=\"_ _1\"></span>ato, <span class=\"_ _17\"></span>comp<span class=\"_ _1\"></span>resi i <span class=\"_ _f\"> </span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>dirett<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te <span class=\"_ _f\"> </span>attrib<span class=\"_ _1\"></span>uibili <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>op<span class=\"_ _1\"></span>eraz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _f\"> </span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>Patri<span class=\"_ _1\"></span>monio <span class=\"_ _f\"> </span>N<span class=\"_ _1\"></span>etto. Le <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>zioni <span class=\"_ _16\"> </span>cos\u00ec <span class=\"_ _d\"> </span>ria<span class=\"_ _1\"></span>cquis<span class=\"_ _1\"></span>tate <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _16\"> </span>come <span class=\"_ _16\"> </span>azioni <span class=\"_ _16\"> </span>pro<span class=\"_ _1\"></span>prie <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _16\"> </span>per azion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>prie. <span class=\"_ _17\"></span>Il <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rris<span class=\"_ _1\"></span>pettivo <span class=\"_ _17\"></span>ricev<span class=\"_ _1\"></span>uto <span class=\"_ _1\"></span>dal<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>suc<span class=\"_ _1\"></span>cessiva <span class=\"_ _17\"></span>vend<span class=\"_ _1\"></span>ita <span class=\"_ _17\"></span>o <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>emissio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>azioni <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>prie vie<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>incre<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>Patr<span class=\"_ _1\"></span>imonio <span class=\"_ _17\"></span>N<span class=\"_ _1\"></span>etto. <span class=\"_ _17\"></span>L<span class=\"_ _56\"></span>\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>differ<span class=\"_ _1\"></span>enza <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>ositiva <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>egativ<span class=\"_ _1\"></span>a der<span class=\"_ _1\"></span>ivante d<span class=\"_ _1\"></span>all\u2019oper<span class=\"_ _1\"></span>azione v<span class=\"_ _1\"></span>iene ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a nella r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va da s<span class=\"_ _1\"></span>ovrap<span class=\"_ _1\"></span>prez<span class=\"_ _1\"></span>zo azioni.<span class=\"_ _24e\"> </span>Riserva FT<span class=\"_ _0\"></span>A e riserva F<span class=\"_ _1\"></span>V<span class=\"_ _0\"></span>OCI<span class=\"_ _24e\"> </span>La r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va FT<span class=\"_ _2\"></span>A a<span class=\"_ _1\"></span>cc<span class=\"_ _0\"></span>oglie tutte l<span class=\"_ _1\"></span>e variazioni ante IFRS per l\u2019adeguamento dei sa<span class=\"_ _1\"></span>ldi di aper<span class=\"_ _1\"></span>tura agli IFRS<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>F<span class=\"_ _1\"></span>VOCI <span class=\"_ _17\"></span>accogl<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ariazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>menti <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>seg<span class=\"_ _1\"></span>uito del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>utaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tessi <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _17\"></span>equ<span class=\"_ _1\"></span>o. <span class=\"_ _1\"></span>Le <span class=\"_ _17\"></span>differ<span class=\"_ _1\"></span>enze <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>oltre <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evate nel<span class=\"_ _1\"></span>le altre co<span class=\"_ _1\"></span>mpon<span class=\"_ _1\"></span>enti del p<span class=\"_ _1\"></span>rospe<span class=\"_ _1\"></span>tto di Conto Econ<span class=\"_ _1\"></span>omico com<span class=\"_ _1\"></span>ples<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> <span class=\"_ _24e\"> </span></span>1.3.<span class=\"_ _1\"></span>2. Fin<span class=\"_ _1\"></span>anzi<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>enti<span class=\"_ _1\"></span> pas<span class=\"_ _1\"></span>sivi<span class=\"_ _24e\"> </span>I finanzi<span class=\"_ _0\"></span>amenti sono rile<span class=\"_ _0\"></span>vati al fair value<span class=\"_ _0\"></span> del corrispettiv<span class=\"_ _0\"></span>o ricevuto<span class=\"_ _0\"></span> al netto degli<span class=\"_ _0\"></span> oneri accessori<span class=\"_ _0\"></span> direttamente <span class=\"_ _1\"></span>imputabili <span class=\"_ _1\"></span>all\u2019<span class=\"_ _2\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>finanz<span class=\"_ _0\"></span>iaria. <span class=\"_ _1\"></span>Dopo <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>iniz<span class=\"_ _0\"></span>iale, <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _1\"></span>sono valu<span class=\"_ _1\"></span>tati  con <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>cr<span class=\"_ _1\"></span>iterio  del  costo <span class=\"_ _16\"> </span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ato <span class=\"_ _16\"> </span>utiliz<span class=\"_ _1\"></span>zan<span class=\"_ _1\"></span>do <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>meto<span class=\"_ _1\"></span>do <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _16\"> </span>tass<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>inter<span class=\"_ _1\"></span>esse effe<span class=\"_ _1\"></span>ttivo.<span class=\"_ _24e\"> </span>1.<span class=\"_ _2\"></span>3.3. Bene<span class=\"_ _0\"></span>fici ai dipenden<span class=\"_ _0\"></span>ti<span class=\"_ _24e\"> </span>Ben<span class=\"_ _1\"></span>efici a bre<span class=\"_ _0\"></span>ve termi<span class=\"_ _1\"></span>ne per i di<span class=\"_ _1\"></span>pende<span class=\"_ _1\"></span>nti<span class=\"_ _24e\"> </span>I <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>eve <span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>ine <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>nel <span class=\"_ _17\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene for<span class=\"_ _1\"></span>nita <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>d\u00e0 <span class=\"_ _17\"></span>luogo <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>ta<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefici<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>leva <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>impor<span class=\"_ _1\"></span>to che <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>pr<span class=\"_ _1\"></span>evede <span class=\"_ _f\"> </span>dovr<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>esse<span class=\"_ _1\"></span>re <span class=\"_ _f\"></span>pagato <span class=\"_ _f\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"> </span>un\u2019obblig<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>att<span class=\"_ _1\"></span>uale, <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>egale <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>im<span class=\"_ _1\"></span>plicit<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>ad effett<span class=\"_ _1\"></span>uare tali pagam<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>segue<span class=\"_ _1\"></span>nza <span class=\"_ _0\"></span>di eventi <span class=\"_ _0\"></span>pas<span class=\"_ _1\"></span>sati <span class=\"_ _0\"></span>ed \u00e8 <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ossibil<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>eff<span class=\"_ _1\"></span>ettuar<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tima attendibile dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>ob<span class=\"_ _1\"></span>bligazione.<span class=\"_ _24e\"> </span>Ope<span class=\"_ _1\"></span>razioni con pa<span class=\"_ _1\"></span>gam<span class=\"_ _1\"></span>ento basato su azioni<span class=\"_ _24e\"> </span>Le <span class=\"_ _56\"></span>im<span class=\"_ _1\"></span>prese <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>iconos<span class=\"_ _1\"></span>cono <span class=\"_ _56\"></span>be<span class=\"_ _1\"></span>nefici <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>ddizion<span class=\"_ _1\"></span>ali <span class=\"_ _56\"></span>alle <span class=\"_ _56\"></span>f<span class=\"_ _1\"></span>unzion<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>ap<span class=\"_ _1\"></span>icali <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>ttraver<span class=\"_ _1\"></span>so pian<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>paga<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>basato <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>regolate <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ssa <span class=\"_ _1\"></span>(<span class=\"ff6 ls5 ws5\">phantom stock option</span>). Se<span class=\"_ _1\"></span>condo <span class=\"_ _1\"></span>quanto st<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>to <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span>\u201cPag<span class=\"_ _1\"></span>amenti <span class=\"_ _0\"></span>bas<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>azi<span class=\"_ _1\"></span>oni\u201d), <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span><span class=\"ff6 ls5 ws5\">phantom <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ock <span class=\"_ _2\"></span>option<span class=\"ff3 lsbe wsc1\"> <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _17\"></span>a<span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>r<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _17\"></span> <span class=\"_ _56\"></span>d<span class=\"_ _17\"></span>i<span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>n<span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>n<span class=\"_ _17\"></span>ti<span class=\"_ _0\"></span> </span></span>vengon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>loriz<span class=\"_ _1\"></span>zate al <span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>air value al mome<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>asse<span class=\"_ _1\"></span>gnazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle stess<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>(<span class=\"_ _1\"></span><span class=\"ff6 ls88 ws8a\">g<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nt d<span class=\"_ _1\"></span>ate</span>) se<span class=\"_ _1\"></span>condo mod<span class=\"_ _1\"></span>elli <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ngono <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>attori <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>elem<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>(il <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>ezzo <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019opzione, <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>opzion<span class=\"_ _1\"></span>e, il <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>rezzo corr<span class=\"_ _1\"></span>ente delle azion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>sotto<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>anti, l\u2019<span class=\"_ _0\"></span>attes<span class=\"_ _1\"></span>a volatilit<span class=\"_ _1\"></span>\u00e0 del prez<span class=\"_ _1\"></span>zo <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle azioni, i div<span class=\"_ _1\"></span>idend<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>atte<span class=\"_ _1\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>asso d\u2019intere<span class=\"_ _1\"></span>sse <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>stime<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>a risch<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>zer<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>lu<span class=\"_ _1\"></span>ngo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>ita dell\u2019opzione) vigen<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019assegna<span class=\"_ _1\"></span>zione. <span class=\"_ _f\"></span>Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>iritto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ivien<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ese<span class=\"_ _1\"></span>rcita<span class=\"_ _1\"></span>bile <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>opo <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>cer<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span>iodo e/<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>verifi<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ndizio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>orman<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>(<span class=\"ff6 lsa wsb\">v<span class=\"_ _0\"></span>esting <span class=\"_ _1\"></span>period<span class=\"_ _1\"></span><span class=\"ff3 ls1 ws1\">), <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mple<span class=\"_ _1\"></span>ssivo <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle </span></span>opzion<span class=\"_ _1\"></span>i viene <span class=\"_ _1\"></span>ripar<span class=\"_ _1\"></span>tito <span class=\"_ _1\"></span>pro-rat<span class=\"_ _1\"></span>a <span class=\"ff6 lsa wsb\">temporis</span> lungo il p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do sud<span class=\"_ _1\"></span>detto e isc<span class=\"_ _1\"></span>ritto a C<span class=\"_ _1\"></span>onto Econom<span class=\"_ _1\"></span>ico con <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ropa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>ta <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>passivo <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>rente. <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ogni <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizio, <span class=\"_ _f\"></span>cos\u00ec <span class=\"_ _17\"></span>come defin<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ll\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>nata <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>mero <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>opzi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _17\"></span>arri<span class=\"_ _1\"></span>veran<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>a maturazione (e<span class=\"_ _0\"></span> quindi del nume<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span> dei dipe<span class=\"_ _1\"></span>ndenti che a<span class=\"_ _0\"></span>vr<span class=\"_ _1\"></span>anno diritto a esercitare le opzioni)<span class=\"_ _0\"></span>. L<span class=\"_ _1\"></span>a var<span class=\"_ _1\"></span>iazione di <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>iscr<span class=\"_ _1\"></span>itta ad <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>o riduzio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>ssivo <span class=\"_ _0\"></span>non corrente sopr<span class=\"_ _1\"></span>a cit<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ropar<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>nomico. <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cad<span class=\"_ _1\"></span>enza <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>opzio<span class=\"_ _1\"></span>ni ese<span class=\"_ _1\"></span>rcit<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>regolate <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uota <span class=\"_ _17\"></span>corri<span class=\"_ _1\"></span>spond<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>umero <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e azion<span class=\"_ _1\"></span>i emes<span class=\"_ _1\"></span>se e il valo<span class=\"_ _1\"></span>re nomi<span class=\"_ _1\"></span>nale di cia<span class=\"_ _1\"></span>scuna az<span class=\"_ _1\"></span>ione.<span class=\"_ _24e\"> </span>Piani a co<span class=\"_ _1\"></span>ntribuzione defin<span class=\"_ _1\"></span>ita<span class=\"_ _24e\"> </span>I <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>ributi <span class=\"_ _16\"> </span>da <span class=\"_ _f\"> </span>ve<span class=\"_ _1\"></span>rsa<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>pia<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>a <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>ntrib<span class=\"_ _1\"></span>uzione <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>efinit<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _d\"> </span>com<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>onto Econo<span class=\"_ _1\"></span>mico <span class=\"_ _17\"></span>lungo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dip<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>oro <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>lavor<span class=\"_ _1\"></span>ativa; <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ributi<span class=\"_ _18\"></span> ver<span class=\"_ _1\"></span>sati  in <span class=\"_ _15\"> </span>antic<span class=\"_ _1\"></span>ipo  so<span class=\"_ _1\"></span>no  ril<span class=\"_ _1\"></span>evati  t<span class=\"_ _1\"></span>ra  le <span class=\"_ _15\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0  n<span class=\"_ _1\"></span>ella  m<span class=\"_ _1\"></span>isura <span class=\"_ _15\"> </span>in  cu<span class=\"_ _1\"></span>i  il  pa<span class=\"_ _1\"></span>gamen<span class=\"_ _1\"></span>to  antici<span class=\"_ _1\"></span>pato dete<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span>r\u00e0 una r<span class=\"_ _1\"></span>iduzio<span class=\"_ _1\"></span>ne dei pa<span class=\"_ _1\"></span>game<span class=\"_ _1\"></span>nti futu<span class=\"_ _1\"></span>ri o un rim<span class=\"_ _1\"></span>bor<span class=\"_ _1\"></span>so.<span class=\"_ _24e\"> </span>Piani a b<span class=\"_ _1\"></span>enefici definiti<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019obbli<span class=\"_ _1\"></span>gazion<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>nett<span class=\"_ _1\"></span>a <span class=\"_ _1d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _1d\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1d\"> </span>de<span class=\"_ _1\"></span>rivant<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>da <span class=\"_ _1d\"> </span>p<span class=\"_ _1\"></span>iani <span class=\"_ _1d\"> </span>a <span class=\"_ _e\"> </span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span>finiti <span class=\"_ _e\"> </span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>c<span class=\"_ _1\"></span>alcolat<span class=\"_ _1\"></span>a sep<span class=\"_ _1\"></span>arat<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _16\"> </span>ciascu<span class=\"_ _1\"></span>n <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>iano <span class=\"_ _16\"> </span>s<span class=\"_ _1\"></span>timand<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>l<span class=\"_ _1\"></span>\u2019impo<span class=\"_ _1\"></span>rto  del <span class=\"_ _16\"> </span>be<span class=\"_ _1\"></span>neficio  futur<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _16\"> </span>i <span class=\"_ _16\"> </span>dipen<span class=\"_ _1\"></span>denti<span class=\"_ _1a\"></span> hanno maturato in cam<span class=\"_ _1\"></span>bio<span class=\"_ _0\"></span> dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>restata n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _2\"></span>es<span class=\"_ _1\"></span>erciz<span class=\"_ _0\"></span>io corrente e nei precedenti es<span class=\"_ _1\"></span>erciz<span class=\"_ _0\"></span>i; ta<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>benefi<span class=\"_ _1\"></span>cio <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ato e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>fai<span class=\"_ _1\"></span>r va<span class=\"_ _1\"></span>lue <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>eventual<span class=\"_ _1\"></span>i atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>vizi<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>el p<span class=\"_ _1\"></span>iano <span class=\"_ _1\"></span>vengon<span class=\"_ _1\"></span>o det<span class=\"_ _1\"></span>ratti <span class=\"_ _17\"></span>dalle <span class=\"_ _17\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _17\"></span>Il <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>alco<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>ese<span class=\"_ _1\"></span>guito <span class=\"_ _17\"></span>da <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>uario <span class=\"_ _17\"></span>ind<span class=\"_ _1\"></span>ipen<span class=\"_ _1\"></span>dente <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zand<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>meto<span class=\"_ _1\"></span>do del<span class=\"_ _1\"></span>la <span class=\"_ _16\"> </span>proie<span class=\"_ _1\"></span>zione <span class=\"_ _16\"> </span>u<span class=\"_ _1\"></span>nita<span class=\"_ _1\"></span>ria <span class=\"_ _16\"> </span>del  credito. <span class=\"_ _16\"> </span>Q<span class=\"_ _1\"></span>ualor<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>c<span class=\"_ _1\"></span>alcolo <span class=\"_ _16\"> </span>ge<span class=\"_ _1\"></span>neri <span class=\"_ _16\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>bene<span class=\"_ _1\"></span>ficio <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>Gr<span class=\"_ _1\"></span>uppo, l\u2019ammont<span class=\"_ _1\"></span>are <span class=\"_ _f\"></span>dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evata <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>limit<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>attu<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>efici <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>ci <span class=\"_ _17\"></span>disp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>i sotto fo<span class=\"_ _1\"></span>rma di r<span class=\"_ _1\"></span>imbor<span class=\"_ _1\"></span>si dal pia<span class=\"_ _1\"></span>no o di rid<span class=\"_ _1\"></span>uzioni d<span class=\"_ _1\"></span>ei contr<span class=\"_ _1\"></span>ibuti fu<span class=\"_ _1\"></span>turi d<span class=\"_ _1\"></span>el pian<span class=\"_ _1\"></span>o.<span class=\"_ _24e\"> </span>Gli <span class=\"_ _d\"> </span>utili <span class=\"_ _d\"> </span>e <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _f\"> </span>attu<span class=\"_ _1\"></span>arial<span class=\"_ _1\"></span>i, <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>rend<span class=\"_ _1\"></span>imenti <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>izio <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>iano <span class=\"_ _f\"> </span>(escl<span class=\"_ _1\"></span>usi <span class=\"_ _f\"> </span>gli inter<span class=\"_ _1\"></span>essi) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>m<span class=\"_ _1\"></span>assimal<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>(es<span class=\"_ _1\"></span>clusi <span class=\"_ _2\"></span>event<span class=\"_ _1\"></span>uali <span class=\"_ _2\"></span>inte<span class=\"_ _1\"></span>ressi) <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _56\"></span>e<span class=\"_ _1\"></span>mergo<span class=\"_ _1\"></span>no <span class=\"_ _56\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>eguito<span class=\"_ _24e\"> </span>delle <span class=\"_ _0\"></span>rivalutazioni<span class=\"_ _0\"></span> della<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>ivit\u00e0 netta <span class=\"_ _0\"></span>per pi<span class=\"_ _0\"></span>ani <span class=\"_ _0\"></span>a benefic<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>finiti <span class=\"_ _0\"></span>sono ril<span class=\"_ _0\"></span>evati <span class=\"_ _0\"></span>immediatament<span class=\"_ _0\"></span>e nel<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>onen<span class=\"_ _1\"></span>ti d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Conto <span class=\"_ _1\"></span>Econom<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>comple<span class=\"_ _1\"></span>ssivo. <span class=\"_ _1\"></span>Gli <span class=\"_ _1\"></span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _1\"></span>netti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ell\u2019eserci<span class=\"_ _1\"></span>zio s<span class=\"_ _1\"></span>ulla passivit\u00e0/<span class=\"_ _2\"></span>(attivit\u00e0<span class=\"_ _0\"></span>) <span class=\"_ _f\"> </span>netta <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>benefici <span class=\"_ _f\"> </span>definiti<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>calcolati <span class=\"_ _f\"> </span>applicando<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>passivit\u00e0/<span class=\"_ _2\"></span>(attivit\u00e0)<span class=\"_ _0\"></span> nett<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>tass<span class=\"_ _1\"></span>o di <span class=\"_ _1\"></span>sconto <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzato <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r att<span class=\"_ _1\"></span>ualizz<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ob<span class=\"_ _1\"></span>bliga<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>a b<span class=\"_ _1\"></span>enefi<span class=\"_ _1\"></span>ci de<span class=\"_ _1\"></span>finiti, <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>a all\u2019<span class=\"_ _1\"></span>inizio <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio, <span class=\"_ _f\"> </span>cons<span class=\"_ _1\"></span>ider<span class=\"_ _1\"></span>ando <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0/<span class=\"_ _0\"></span>(attivi<span class=\"_ _1\"></span>t\u00e0) <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>tta <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er ben<span class=\"_ _1\"></span>efici <span class=\"_ _17\"></span>defi<span class=\"_ _1\"></span>niti <span class=\"_ _17\"></span>av<span class=\"_ _1\"></span>venute <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rso <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ribuzi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>inc<span class=\"_ _1\"></span>assate <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei ben<span class=\"_ _1\"></span>efici pa<span class=\"_ _1\"></span>gati. Gli int<span class=\"_ _0\"></span>eressi<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>netti<span class=\"_ _0\"></span> e gli altri co<span class=\"_ _0\"></span>sti relativi ai pi<span class=\"_ _0\"></span>ani a benefici<span class=\"_ _0\"></span> definiti sono in<span class=\"_ _0\"></span>vece<span class=\"_ _0\"></span> rilevati<span class=\"_ _0\"></span> nell\u2019util<span class=\"_ _0\"></span>e/<span class=\"_ _24e\"> </span>(perdit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>) dell\u2019esercizio.<span class=\"_ _24e\"> </span>Qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>ve<span class=\"_ _1\"></span>ngono <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>piano <span class=\"_ _f\"></span>o <span class=\"_ _17\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>piano <span class=\"_ _f\"></span>viene rid<span class=\"_ _1\"></span>otto, <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>qu<span class=\"_ _1\"></span>ota <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>eficio <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>co <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>alle <span class=\"_ _f\"></span>pres<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>lavoro <span class=\"_ _f\"> </span>passat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>l\u2019utile <span class=\"_ _17\"></span>o la <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ante <span class=\"_ _17\"></span>dalla <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iduzion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>pian<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _17\"></span>nell<span class=\"_ _1\"></span>\u2019utile/(perdi<span class=\"_ _1\"></span>ta) <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l mom<span class=\"_ _1\"></span>ento in cui l<span class=\"_ _1\"></span>a rettific<span class=\"_ _1\"></span>a o la rid<span class=\"_ _1\"></span>uzione si ve<span class=\"_ _1\"></span>rific<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>Altri be<span class=\"_ _1\"></span>nefici ai dip<span class=\"_ _1\"></span>endenti a lu<span class=\"_ _1\"></span>ngo termi<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019obbli<span class=\"_ _1\"></span>gazion<span class=\"_ _1\"></span>e nett<span class=\"_ _1\"></span>a del G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po a se<span class=\"_ _1\"></span>guito di <span class=\"_ _1\"></span>benefi<span class=\"_ _1\"></span>ci ai di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti a lu<span class=\"_ _1\"></span>ngo term<span class=\"_ _1\"></span>ine cor<span class=\"_ _1\"></span>rispo<span class=\"_ _1\"></span>nde all\u2019<span class=\"_ _1\"></span>impor<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>benefi<span class=\"_ _1\"></span>cio <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>che <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>h<span class=\"_ _1\"></span>anno <span class=\"_ _f\"> </span>matur<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>le <span class=\"_ _f\"> </span>pre<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>zioni <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>lavoro nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>rente <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>prece<span class=\"_ _1\"></span>denti. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>eficio <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ato. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono ril<span class=\"_ _1\"></span>evate nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>le/<span class=\"_ _0\"></span>(p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a) dell\u2019ese<span class=\"_ _1\"></span>rcizio qua<span class=\"_ _1\"></span>ndo em<span class=\"_ _1\"></span>ergon<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Ben<span class=\"_ _1\"></span>efici dovuti ai dip<span class=\"_ _1\"></span>endenti p<span class=\"_ _1\"></span>er la cessazione del ra<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>to di l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>oro<span class=\"_ _24e\"> </span>I benefici dovuti ai dipen<span class=\"_ _1\"></span>denti per la cessazione del rapp<span class=\"_ _1\"></span>orto di lavoro sono rilevati come costo qua<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pegnato <span class=\"_ _17\"></span>senz<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>cesso <span class=\"_ _17\"></span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>ffer<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>detti <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefi<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>se anter<span class=\"_ _1\"></span>iore, qu<span class=\"_ _1\"></span>ando il Gr<span class=\"_ _1\"></span>uppo ril<span class=\"_ _1\"></span>eva i <span class=\"_ _0\"></span>cos<span class=\"_ _1\"></span>ti di <span class=\"_ _0\"></span>ris<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>uttur<span class=\"_ _1\"></span>azione<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>I ben<span class=\"_ _1\"></span>efici inter<span class=\"_ _1\"></span>amente es<span class=\"_ _1\"></span>igibili olt<span class=\"_ _1\"></span>re dod<span class=\"_ _1\"></span>ici mesi d<span class=\"_ _1\"></span>alla dat<span class=\"_ _1\"></span>a di chiu<span class=\"_ _1\"></span>sura d<span class=\"_ _1\"></span>ell\u2019eserci<span class=\"_ _1\"></span>zio sono att<span class=\"_ _1\"></span>ualiz<span class=\"_ _1\"></span>zati.<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>3.4. Fondi rischi e oneri<span class=\"_ _24e\"> </span>Gli <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ccanto<span class=\"_ _1\"></span>namen<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>ai <span class=\"_ _d\"> </span>fon<span class=\"_ _1\"></span>di <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>ischi <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>on<span class=\"_ _1\"></span>eri <span class=\"_ _d\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _d\"> </span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>dat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>mento, in <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>esenz<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un\u2019<span class=\"_ _0\"></span>ob<span class=\"_ _1\"></span>bligaz<span class=\"_ _1\"></span>ione <span class=\"_ _17\"></span>leg<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>im<span class=\"_ _1\"></span>plicit<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>nei <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>nfronti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriva<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>event<span class=\"_ _1\"></span>o pass<span class=\"_ _1\"></span>ato, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>obabil<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ddisf<span class=\"_ _1\"></span>are <span class=\"_ _0\"></span>l\u2019obblig<span class=\"_ _1\"></span>azione si <span class=\"_ _2\"></span>ren<span class=\"_ _1\"></span>der\u00e0 necess<span class=\"_ _1\"></span>ario <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>bor<span class=\"_ _1\"></span>so <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>sors<span class=\"_ _1\"></span>e il cui a<span class=\"_ _1\"></span>mmont<span class=\"_ _1\"></span>are sia s<span class=\"_ _1\"></span>timab<span class=\"_ _1\"></span>ile in mo<span class=\"_ _1\"></span>do attend<span class=\"_ _1\"></span>ibile.<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>ale <span class=\"_ _f\"> </span>ammont<span class=\"_ _1\"></span>are <span class=\"_ _f\"></span>rapp<span class=\"_ _1\"></span>resen<span class=\"_ _1\"></span>ta <span class=\"_ _17\"></span>la <span class=\"_ _f\"></span>miglior <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>ttualiz<span class=\"_ _1\"></span>zat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>spes<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ric<span class=\"_ _1\"></span>hies<span class=\"_ _1\"></span>ta <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>es<span class=\"_ _1\"></span>tingu<span class=\"_ _1\"></span>ere l\u2019<span class=\"_ _0\"></span>obb<span class=\"_ _1\"></span>ligazione.<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zato <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>e att<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>flette <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>corren<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> di  m<span class=\"_ _1\"></span>erc<span class=\"_ _1\"></span>ato  e  i<span class=\"_ _1\"></span>nclud<span class=\"_ _1\"></span>e  gli <span class=\"_ _15\"> </span>effe<span class=\"_ _1\"></span>tti  ulte<span class=\"_ _1\"></span>riori <span class=\"_ _15\"> </span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span>risc<span class=\"_ _1\"></span>hio  sp<span class=\"_ _1\"></span>ecifico <span class=\"_ _15\"> </span>ass<span class=\"_ _1\"></span>ociab<span class=\"_ _1\"></span>ile  a <span class=\"_ _15\"> </span>ciasc<span class=\"_ _1\"></span>una pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>var<span class=\"_ _1\"></span>iazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>ifles<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>Cont<span class=\"_ _1\"></span>o Econ<span class=\"_ _1\"></span>omico <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>i av<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene la <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lcune <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrover<span class=\"_ _1\"></span>sie <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmazi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>hies<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>dallo <span class=\"_ _17\"></span>IAS <span class=\"_ _17\"></span>37 <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Acca<span class=\"_ _1\"></span>ntoname<span class=\"_ _1\"></span>nti, pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>otenziali <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _f\"></span>sono <span class=\"_ _f\"> </span>rip<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tate, <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _f\"> </span>pregi<span class=\"_ _1\"></span>udic<span class=\"_ _1\"></span>are <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>posizio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>del Gr<span class=\"_ _1\"></span>uppo n<span class=\"_ _1\"></span>ell\u2019ambito di t<span class=\"_ _1\"></span>ali cont<span class=\"_ _1\"></span>roversi<span class=\"_ _1\"></span>e o negoziazion<span class=\"_ _1\"></span>i.<span class=\"_ _24e\"> </span>I <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>ischi <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _56\"></span>i <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>mani<span class=\"_ _1\"></span>fest<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>si <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>lta<span class=\"_ _1\"></span>nto <span class=\"_ _56\"></span>po<span class=\"_ _1\"></span>ssibile <span class=\"_ _2\"></span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _2\"></span>ind<span class=\"_ _1\"></span>icati <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>ap<span class=\"_ _1\"></span>posit<span class=\"_ _1\"></span>a sez<span class=\"_ _1\"></span>ione infor<span class=\"_ _1\"></span>mativ<span class=\"_ _1\"></span>a su impeg<span class=\"_ _1\"></span>ni e risc<span class=\"_ _1\"></span>hi e non si pr<span class=\"_ _1\"></span>ocede a<span class=\"_ _1\"></span>d alcun<span class=\"_ _1\"></span>o st<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto.<span class=\"_ _24e\"> </span>Con <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iferim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>deri<span class=\"_ _1\"></span>vanti <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratti, <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cu<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ivisit<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e dei <span class=\"_ _f\"> </span>pia<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>econo<span class=\"_ _1\"></span>mici <span class=\"_ _f\"> </span>(pre<span class=\"_ _1\"></span>ventivi <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>vit<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>inter<span class=\"_ _1\"></span>a) <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urante <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>ava<span class=\"_ _1\"></span>nzame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _f\"> </span>evide<span class=\"_ _1\"></span>nzi la <span class=\"_ _f\"></span>prese<span class=\"_ _1\"></span>nza <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>el<span class=\"_ _1\"></span>ementi <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>rend<span class=\"_ _1\"></span>ano <span class=\"_ _17\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tessi <span class=\"_ _f\"> </span>onero<span class=\"_ _1\"></span>si, <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>itenuti <span class=\"_ _f\"> </span>\u201cinevi<span class=\"_ _1\"></span>tabi<span class=\"_ _1\"></span>li\u201d sup<span class=\"_ _1\"></span>erior<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ai <span class=\"_ _f\"> </span>bene<span class=\"_ _1\"></span>fici <span class=\"_ _f\"></span>econom<span class=\"_ _1\"></span>ici <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>anti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntratto <span class=\"_ _f\"> </span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iconos<span class=\"_ _1\"></span>ciut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>inte<span class=\"_ _1\"></span>rezz<span class=\"_ _1\"></span>a nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>ste<span class=\"_ _1\"></span>ssa <span class=\"_ _17\"></span>div<span class=\"_ _1\"></span>iene <span class=\"_ _17\"></span>rag<span class=\"_ _1\"></span>ionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>preved<span class=\"_ _1\"></span>ibile <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>acca<span class=\"_ _1\"></span>ntonat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>\u201cFo<span class=\"_ _1\"></span>ndo contr<span class=\"_ _1\"></span>atti <span class=\"_ _f\"> </span>oner<span class=\"_ _1\"></span>osi\u201d<span class=\"_ _2\"></span>, <span class=\"_ _f\"> </span>is<span class=\"_ _1\"></span>critto <span class=\"_ _f\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>ondi <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _f\"> </span>e <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"> </span>cor<span class=\"_ _1\"></span>renti. <span class=\"_ _f\"> </span>Il <span class=\"_ _f\"> </span><span class=\"ff6 ls91 ws93\">re<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>al</span> <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>acca<span class=\"_ _1\"></span>ntoname<span class=\"_ _1\"></span>nti<span class=\"_ _29\"></span> vie<span class=\"_ _1\"></span>ne rilev<span class=\"_ _1\"></span>ato come ass<span class=\"_ _1\"></span>orbim<span class=\"_ _1\"></span>ento all\u2019<span class=\"_ _1\"></span>intern<span class=\"_ _1\"></span>o degli \u201c<span class=\"_ _0\"></span>Al<span class=\"_ _1\"></span>tri ri<span class=\"_ _1\"></span>cavi op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>vi\u201d<span class=\"_ _24e\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>3.5. Passi<span class=\"_ _0\"></span>vit\u00e0 legate al leasing<span class=\"_ _24e\"> </span>All<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ecorre<span class=\"_ _1\"></span>nza <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leas<span class=\"_ _0\"></span>ing<span class=\"ff3 ls1 ws1\">, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rilev<span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span></span>leasing<span class=\"ff3 lsa wsb\"> <span class=\"_ _1\"></span>misurandole <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore </span></span>attu<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>paga<span class=\"_ _1\"></span>menti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ovuti <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>il <span class=\"_ _f\"></span><span class=\"ff6 lsc wse\">leas<span class=\"_ _0\"></span>ing<span class=\"ff3 ls1 ws1\"> <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>an<span class=\"_ _1\"></span>cora <span class=\"_ _17\"></span>ver<span class=\"_ _1\"></span>sati <span class=\"_ _f\"></span>a <span class=\"_ _17\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dat<span class=\"_ _1\"></span>a. <span class=\"_ _17\"></span>I <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>dov<span class=\"_ _1\"></span>uti<span class=\"_ _29\"></span> </span></span>incl<span class=\"_ _1\"></span>udon<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>i <span class=\"_ _16\"> </span>paga<span class=\"_ _1\"></span>menti <span class=\"_ _d\"> </span>fis<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>(com<span class=\"_ _1\"></span>presi <span class=\"_ _16\"> </span>i <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _d\"> </span>fissi <span class=\"_ _16\"> </span>nella <span class=\"_ _16\"> </span>sos<span class=\"_ _1\"></span>tanz<span class=\"_ _1\"></span>a), <span class=\"_ _f\"> </span>al <span class=\"_ _16\"> </span>netto <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>even<span class=\"_ _1\"></span>tuali incentivi<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"ff6 lsc wse\">leasing</span><span class=\"ls1 ws1\"> <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>ricevere<span class=\"_ _1\"></span>, i <span class=\"_ _1\"></span>pag<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>ti va<span class=\"_ _1\"></span>riabil<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>asing <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>dip<span class=\"_ _1\"></span>endo<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>da u<span class=\"_ _1\"></span>n in<span class=\"_ _1\"></span>dice <span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>a <span class=\"_ _1c\"></span> </span>un <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>asso, <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span>imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>preve<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>dovr<span class=\"_ _1\"></span>anno <span class=\"_ _f\"> </span>es<span class=\"_ _1\"></span>sere <span class=\"_ _f\"> </span>pag<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>titolo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>ga<span class=\"_ _1\"></span>ranzi<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>del <span class=\"_ _f\"> </span>valo<span class=\"_ _1\"></span>re residuo.<span class=\"_ _24e\"> </span>I <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _17\"></span>incl<span class=\"_ _1\"></span>udon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>zzo <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sercizi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>un\u2019<span class=\"_ _0\"></span>opzio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>ac<span class=\"_ _1\"></span>quisto <span class=\"_ _17\"></span>se <span class=\"_ _17\"></span>si <span class=\"_ _17\"></span>\u00e8 ra<span class=\"_ _1\"></span>gionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>cer<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>opzion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sar<span class=\"_ _1\"></span>\u00e0 e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>game<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>penal<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>di ris<span class=\"_ _1\"></span>oluzion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span><span class=\"ff6 lsc wse\">leasing</span>, <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>dur<span class=\"_ _1\"></span>ata <span class=\"_ _f\"></span>del <span class=\"_ _17\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _f\"> </span>tiene <span class=\"_ _f\"> </span>conto <span class=\"_ _f\"></span>dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Gru<span class=\"_ _1\"></span>ppo del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>opzion<span class=\"_ _1\"></span>e di riso<span class=\"_ _1\"></span>luzion<span class=\"_ _1\"></span>e del <span class=\"ff6 lsc wse\">leasing</span> ste<span class=\"_ _1\"></span>sso. I <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>game<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span><span class=\"lsc0 wsc3\"> <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>n<span class=\"_ _2\"></span>on<span class=\"_ _56\"></span> <span class=\"_ _17\"></span>d<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>i<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>u<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ta<span class=\"_ _56\"></span>ss<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>ri<span class=\"_ _56\"></span>le<span class=\"_ _56\"></span>va<span class=\"_ _56\"></span>ti<span class=\"_ _29\"></span> </span>come <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>iodo <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>vento <span class=\"_ _1\"></span>o l<span class=\"_ _1\"></span>a co<span class=\"_ _1\"></span>ndizion<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>pagam<span class=\"_ _1\"></span>ento. Nel <span class=\"_ _17\"></span>ca<span class=\"_ _1\"></span>lcolo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>uale <span class=\"_ _17\"></span>dei <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>dov<span class=\"_ _1\"></span>uti, <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>adott<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziam<span class=\"_ _1\"></span>ento mar<span class=\"_ _1\"></span>ginale <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>izio. <span class=\"_ _1\"></span>Do<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>corre<span class=\"_ _1\"></span>nza, <span class=\"_ _17\"></span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _1\"></span>si incrementa <span class=\"_ _56\"></span>per <span class=\"_ _56\"></span>tenere <span class=\"_ _56\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _56\"></span>degli <span class=\"_ _56\"></span>interessi<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _56\"></span>del <span class=\"_ _56\"></span><span class=\"ff6 lsc wse\">leasing<span class=\"ff3 ls1 ws1\"> <span class=\"_ _56\"></span>e <span class=\"_ _2\"></span>dim<span class=\"_ _1\"></span>inuisce <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _56\"></span>cons<span class=\"_ _1\"></span>ider<span class=\"_ _1\"></span>are </span></span>i <span class=\"_ _1\"></span>pagam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>effettu<span class=\"_ _1\"></span>ati. I<span class=\"_ _1\"></span>nolt<span class=\"_ _1\"></span>re, i<span class=\"_ _1\"></span>l va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>deb<span class=\"_ _1\"></span>iti p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> <span class=\"_ _1\"></span>\u00e8 r<span class=\"_ _1\"></span>idete<span class=\"_ _1\"></span>rminato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso </span></span>di <span class=\"_ _d\"> </span>event<span class=\"_ _1\"></span>uali <span class=\"_ _d\"> </span>mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>rev<span class=\"_ _1\"></span>isione <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _f\"> </span>te<span class=\"_ _1\"></span>rmini <span class=\"_ _16\"> </span>contr<span class=\"_ _1\"></span>attuali <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>a dei  pagam<span class=\"_ _1\"></span>enti; <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>rid<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nato, <span class=\"_ _16\"> </span>altr<span class=\"_ _1\"></span>es\u00ec, <span class=\"_ _16\"> </span>in  prese<span class=\"_ _1\"></span>nza <span class=\"_ _16\"> </span>di  modifi<span class=\"_ _1\"></span>che <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>mer<span class=\"_ _1\"></span>ito <span class=\"_ _16\"> </span>alla  valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e dell\u2019opz<span class=\"_ _0\"></span>ione di a<span class=\"_ _1\"></span>cquisto dell\u2019<span class=\"_ _0\"></span>attivit<span class=\"_ _1\"></span>\u00e0 sottosta<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span> o pe<span class=\"_ _1\"></span>r variazioni dei pagam<span class=\"_ _1\"></span>enti futuri che d<span class=\"_ _1\"></span>eriva da <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>dific<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019indi<span class=\"_ _1\"></span>ce <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>del <span class=\"_ _f\"> </span>tass<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>util<span class=\"_ _1\"></span>izzato <span class=\"_ _f\"></span>per <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nare <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti. <span class=\"_ _17\"></span>Le <span class=\"_ _f\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 per <span class=\"_ _f\"> </span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _17\"></span>sono <span class=\"_ _f\"></span>prese<span class=\"_ _1\"></span>ntate <span class=\"_ _f\"></span>insieme <span class=\"_ _f\"> </span>alle <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>dis<span class=\"_ _1\"></span>tingu<span class=\"_ _1\"></span>endo <span class=\"_ _f\"></span>tra <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrenti <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>non corr<span class=\"_ _1\"></span>enti.<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>3.5.1<span class=\"_ _0\"></span>. Leasing di breve durata e leasing di at<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>it\u00e0 di mo<span class=\"_ _1\"></span>desto valore<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>appli<span class=\"_ _1\"></span>ca <span class=\"_ _17\"></span>l\u2019ese<span class=\"_ _1\"></span>nzione <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>revist<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>dall<span class=\"_ _1\"></span>\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _17\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>reve <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a (<span class=\"_ _0\"></span>12 me<span class=\"_ _1\"></span>si) e a <span class=\"ff6 lsc wse\">leas<span class=\"_ _0\"></span>ing<span class=\"ff3 ls1 ws1\"> di attiv<span class=\"_ _1\"></span>it\u00e0 di m<span class=\"_ _1\"></span>odes<span class=\"_ _1\"></span>to valor<span class=\"_ _1\"></span>e. Per ta<span class=\"_ _1\"></span>li contra<span class=\"_ _1\"></span>tti, i pagam<span class=\"_ _1\"></span>enti dei re<span class=\"_ _1\"></span>lativi on<span class=\"_ _1\"></span>eri </span></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>ilevati <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>Econ<span class=\"_ _1\"></span>omico a <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ote <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>tite <span class=\"_ _0\"></span>sul<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>atto.<span class=\"_ _24e\"> </span>2. Cont<span class=\"_ _0\"></span>o Economic<span class=\"_ _0\"></span>o<span class=\"_ _24e\"> </span>2.1. Rica<span class=\"_ _0\"></span>vi pr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>enienti da c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>atti c<span class=\"_ _2\"></span>on i clienti<span class=\"_ _24e\"> </span>Sull<span class=\"_ _1\"></span>a bas<span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>previs<span class=\"_ _1\"></span>to da<span class=\"_ _1\"></span>ll\u2019I<span class=\"_ _1\"></span>FRS 15, <span class=\"_ _1\"></span>i r<span class=\"_ _1\"></span>icavi <span class=\"_ _1\"></span>provenie<span class=\"_ _1\"></span>nti da <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atti con <span class=\"_ _1\"></span>i cli<span class=\"_ _1\"></span>enti ven<span class=\"_ _1\"></span>gono ril<span class=\"_ _1\"></span>evati <span class=\"_ _f\"> </span>quan<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>avv<span class=\"_ _1\"></span>iene <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rime<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>b<span class=\"_ _1\"></span>ene <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>ser<span class=\"_ _1\"></span>vizio <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>liente, <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>u\u00f2 av<span class=\"_ _1\"></span>venire <span class=\"_ _f\"></span>nel <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>temp<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>(<span class=\"ff6 ls91 ws93\">over <span class=\"_ _17\"></span>ti<span class=\"_ _1\"></span>me</span>) <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>ppure <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inato <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>tem<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>(<span class=\"ff6\">at <span class=\"_ _17\"></span>a </span>poi<span class=\"_ _1\"></span>nt in time<span class=\"ff3 ls8f ws91\">).<span class=\"_ _24e\"> </span></span>I <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>getti <span class=\"_ _1\"></span>rife<span class=\"_ _1\"></span>riti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _1\"></span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>prod<span class=\"_ _1\"></span>uttivi <span class=\"_ _1\"></span>(sia <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>di fotovolt<span class=\"_ _1\"></span>aico, <span class=\"_ _17\"></span>eol<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>Stor<span class=\"_ _1\"></span>age), <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>rispe<span class=\"_ _1\"></span>ttan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>quisiti <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>icavi <span class=\"_ _17\"></span><span class=\"ff6 ls91 ws93\">ove<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>me</span>, son<span class=\"_ _1\"></span>o classifi<span class=\"_ _1\"></span>cati t<span class=\"_ _1\"></span>ra le \u201c<span class=\"_ _0\"></span>Attivi<span class=\"_ _1\"></span>t\u00e0 de<span class=\"_ _1\"></span>rivanti d<span class=\"_ _1\"></span>a contr<span class=\"_ _1\"></span>atti\u201d<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>In par<span class=\"_ _1\"></span>tico<span class=\"_ _1\"></span>lare, le \u201c<span class=\"_ _2\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 de<span class=\"_ _1\"></span>rivan<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>da cont<span class=\"_ _1\"></span>ratti\u201d ra<span class=\"_ _1\"></span>ppres<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>no il diritto al corr<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>er beni o ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>izi che son<span class=\"_ _1\"></span>o gi\u00e0 st<span class=\"_ _1\"></span>ati tr<span class=\"_ _1\"></span>asfer<span class=\"_ _1\"></span>iti al clie<span class=\"_ _1\"></span>nte.<span class=\"_ _24e\"> </span>Il princ<span class=\"_ _1\"></span>ipio \u00e8 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>pplic<span class=\"_ _1\"></span>ato utilizz<span class=\"_ _1\"></span>ando un mode<span class=\"_ _1\"></span>llo <span class=\"_ _0\"></span>cos<span class=\"_ _1\"></span>tituit<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>alle segue<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>cin<span class=\"_ _1\"></span>que fasi fonda<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>ali:<span class=\"_ _24e\"> </span>1. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1\">id<span class=\"_ _1\"></span>entific<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _17\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>clie<span class=\"_ _1\"></span>nte: <span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>le <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rovano <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>contr<span class=\"_ _1\"></span>atto, </span>dot<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>anza <span class=\"_ _d\"> </span>com<span class=\"_ _1\"></span>mercia<span class=\"_ _1\"></span>le, <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>in<span class=\"_ _1\"></span>divid<span class=\"_ _1\"></span>uano <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vi <span class=\"_ _d\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _d\"> </span>ed <span class=\"_ _d\"> </span>o<span class=\"_ _1\"></span>bbligh<span class=\"_ _1\"></span>i. <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>ratto deve <span class=\"_ _17\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>egalm<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>vinco<span class=\"_ _1\"></span>lante, <span class=\"_ _17\"></span>deve <span class=\"_ _17\"></span>identi<span class=\"_ _1\"></span>fica<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>cevere <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>eni <span class=\"_ _17\"></span>e/<span class=\"_ _2\"></span>o <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>izi, <span class=\"_ _1\"></span>il corr<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vo ed i ter<span class=\"_ _1\"></span>mini di pa<span class=\"_ _1\"></span>gamen<span class=\"_ _1\"></span>to<span class=\"_ _0\"></span>;<span class=\"_ _24e\"> </span>2<span class=\"_ _1\"></span>. <span class=\"_ _21\"> </span><span class=\"ff3 fs4 fc1 ls5 ws5\">identificazione <span class=\"_ _d\"> </span>delle <span class=\"_ _16\"> </span>obbligazioni <span class=\"_ _d\"> </span>contrattuali <span class=\"_ _d\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">performance <span class=\"_ _d\"> </span>obligation</span><span class=\"ls1 ws1\">) <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>sso <span class=\"_ _16\"> </span>contenu<span class=\"_ _1\"></span>te, </span></span>ossia l<span class=\"_ _1\"></span>e prome<span class=\"_ _1\"></span>sse di t<span class=\"_ _1\"></span>rasf<span class=\"_ _1\"></span>erime<span class=\"_ _1\"></span>nto di ben<span class=\"_ _1\"></span>i e ser<span class=\"_ _1\"></span>vizi dis<span class=\"_ _1\"></span>tinti;<span class=\"_ _24e\"> </span>3. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1\">d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrisp<span class=\"_ _1\"></span>ettivo <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>(<span class=\"_ _0\"></span><span class=\"ff6 ls10 ws12\">transaction <span class=\"_ _17\"></span>price<span class=\"ff3 ls1 ws1\">): <span class=\"_ _17\"></span>si <span class=\"_ _f\"></span>tratt<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to </span></span></span>contr<span class=\"_ _1\"></span>attua<span class=\"_ _1\"></span>lizza<span class=\"_ _1\"></span>to comple<span class=\"_ _1\"></span>ssiva<span class=\"_ _1\"></span>mente con la co<span class=\"_ _1\"></span>ntrop<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>te lungo la du<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>a contr<span class=\"_ _1\"></span>attuale;<span class=\"_ _24e\"> </span>4. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1\">a<span class=\"_ _1\"></span>lloc<span class=\"_ _1\"></span>azione de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>ezzo alle dive<span class=\"_ _1\"></span>rse obb<span class=\"_ _1\"></span>ligazio<span class=\"_ _1\"></span>ni contratt<span class=\"_ _1\"></span>uali in prop<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>zione ai risp<span class=\"_ _1\"></span>ettivi st<span class=\"_ _1\"></span>and </span>alo<span class=\"_ _1\"></span>ne selli<span class=\"_ _1\"></span>ng price d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inati in bas<span class=\"_ _1\"></span>e ai pre<span class=\"_ _1\"></span>zzi di lis<span class=\"_ _1\"></span>tino;<span class=\"_ _24e\"> </span>5. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1 ls12 ws8\">r<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ev<span class=\"_ _1\"></span>azi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e de<span class=\"_ _1\"></span>l ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>vo (<span class=\"ff6 ls8a ws8c\">revenue recogniti<span class=\"_ _1\"></span>on</span><span class=\"ls1 ws1\">) <span class=\"_ _0\"></span>al sod<span class=\"_ _1\"></span>disf<span class=\"_ _1\"></span>acime<span class=\"_ _1\"></span>nto delle obb<span class=\"_ _1\"></span>ligazio<span class=\"_ _1\"></span>ni contra<span class=\"_ _1\"></span>ttuali<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _1\"></span>addove <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>l\u2019inter<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _56\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _2\"></span>si<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>resente <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span><span class=\"ff6 ls5 ws5\">p<span class=\"_ _1\"></span>erformance <span class=\"_ _56\"></span>obligation<span class=\"ff3 ls1 ws1\">, <span class=\"_ _2\"></span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ante </span></span>una <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>romes<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>attua<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>asfer<span class=\"_ _1\"></span>ire <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>clie<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>vizi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>distinto <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>erie <span class=\"_ _1\"></span>di ben<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>o <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>izi <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>istinti <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _f\"> </span>sost<span class=\"_ _1\"></span>anzia<span class=\"_ _1\"></span>lmente <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span>ste<span class=\"_ _1\"></span>ssi <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _f\"> </span>tra<span class=\"_ _1\"></span>sfer<span class=\"_ _1\"></span>iti <span class=\"_ _f\"></span>second<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tess<span class=\"_ _1\"></span>e mod<span class=\"_ _1\"></span>alit<span class=\"_ _1\"></span>\u00e0)<span class=\"_ _0\"></span>, <span class=\"_ _f\"> </span>la <span class=\"_ _17\"></span>cl<span class=\"_ _1\"></span>assific<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"> </span>vien<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>effe<span class=\"_ _1\"></span>ttuat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>a <span class=\"_ _f\"></span>livello <span class=\"_ _f\"> </span>compl<span class=\"_ _1\"></span>essivo <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>singola performance obligation<span class=\"ff3 ls1 ws1\">.<span class=\"_ _24e\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 d<span class=\"_ _1\"></span>eriva<span class=\"_ _1\"></span>nti da contr<span class=\"_ _1\"></span>atti con i clie<span class=\"_ _1\"></span>nti per i qua<span class=\"_ _1\"></span>li la rilev<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ei ric<span class=\"_ _1\"></span>avi avv<span class=\"_ _1\"></span>iene <span class=\"ff6\">over tim<span class=\"_ _1\"></span>e </span>son<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>metod<span class=\"_ _1\"></span>ologia <span class=\"_ _f\"> </span>basat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>sug<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>inp<span class=\"_ _1\"></span>ut <span class=\"_ _17\"></span>(<span class=\"ff6 ls8a ws8c\">cost<span class=\"_ _2\"></span>-to- <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>t<span class=\"ff3 ls1 ws1\">) <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>misur<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e </span></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>avanz<span class=\"_ _1\"></span>amento; <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>econd<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>meto<span class=\"_ _1\"></span>dologi<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>ti, <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _17\"></span>e <span class=\"_ _f\"></span>il <span class=\"_ _17\"></span>marg<span class=\"_ _1\"></span>ine <span class=\"_ _17\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>conosci<span class=\"_ _1\"></span>uti<span class=\"_ _18\"></span> in <span class=\"_ _f\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>all\u2019avanzam<span class=\"_ _1\"></span>ento <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>pr<span class=\"_ _1\"></span>odutti<span class=\"_ _1\"></span>va, <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>face<span class=\"_ _1\"></span>ndo <span class=\"_ _f\"> </span>rif<span class=\"_ _1\"></span>erime<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>ra<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>to tr<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>costi <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>stenu<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>dat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>costi <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mple<span class=\"_ _1\"></span>ssivi <span class=\"_ _f\"> </span>atte<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>dempi<span class=\"_ _1\"></span>menti <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla performance obligation<span class=\"ff3 ls1 ws1\">.<span class=\"_ _24e\"> </span></span>Vi<span class=\"_ _1\"></span>cevers<span class=\"_ _1\"></span>a, <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>ca<span class=\"_ _1\"></span>so <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ispe<span class=\"_ _1\"></span>ttati <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isiti <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>levazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ungo <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span>iodo <span class=\"_ _17\"></span>di temp<span class=\"_ _1\"></span>o, i <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rile<span class=\"_ _1\"></span>vati i<span class=\"_ _1\"></span>n un <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rminato <span class=\"_ _1\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>tempo; <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>si, g<span class=\"_ _1\"></span>li ava<span class=\"_ _1\"></span>nzam<span class=\"_ _1\"></span>enti<span class=\"_ _18\"></span> di pro<span class=\"_ _1\"></span>duzion<span class=\"_ _1\"></span>e a valere su co<span class=\"_ _1\"></span>ntratti co<span class=\"_ _1\"></span>n i clienti son<span class=\"_ _1\"></span>o rileva<span class=\"_ _1\"></span>ti nella voce de<span class=\"_ _1\"></span>lle attivi<span class=\"_ _1\"></span>t\u00e0 de<span class=\"_ _1\"></span>rivan<span class=\"_ _1\"></span>ti da contr<span class=\"_ _1\"></span>atti <span class=\"ff6\">poi<span class=\"_ _1\"></span>nt in time</span>, a<span class=\"_ _1\"></span>ll\u2019inte<span class=\"_ _1\"></span>rno de<span class=\"_ _1\"></span>lle \u201crima<span class=\"_ _1\"></span>nenze\u201d<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>Le  attiv<span class=\"_ _1\"></span>it\u00e0  de<span class=\"_ _1\"></span>rivan<span class=\"_ _1\"></span>ti  da  contra<span class=\"_ _1\"></span>tti <span class=\"_ _16\"> </span>so<span class=\"_ _1\"></span>no  espo<span class=\"_ _1\"></span>ste  al  netto  d<span class=\"_ _1\"></span>egli  eventua<span class=\"_ _1\"></span>li  fondi  s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e. Peri<span class=\"_ _1\"></span>odic<span class=\"_ _1\"></span>amente s<span class=\"_ _1\"></span>ono effe<span class=\"_ _1\"></span>ttuati ag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>name<span class=\"_ _1\"></span>nti delle s<span class=\"_ _1\"></span>time e g<span class=\"_ _1\"></span>li eventua<span class=\"_ _1\"></span>li effetti eco<span class=\"_ _1\"></span>nomic<span class=\"_ _1\"></span>i sono cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>nell\u2019eser<span class=\"_ _1\"></span>cizio in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>effettu<span class=\"_ _1\"></span>ati gli <span class=\"_ _1\"></span>agg<span class=\"_ _1\"></span>iorna<span class=\"_ _1\"></span>menti. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in cu<span class=\"_ _1\"></span>i un <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atto si <span class=\"_ _d\"> </span>config<span class=\"_ _1\"></span>uri <span class=\"_ _d\"> </span>come <span class=\"_ _d\"> </span>\u201cone<span class=\"_ _1\"></span>roso\u201d<span class=\"_ _2\"></span>, <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>zzazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>in<span class=\"_ _1\"></span>dicate <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>lla pre<span class=\"_ _1\"></span>sente not<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _17\"></span>con <span class=\"_ _f\"></span>corris<span class=\"_ _1\"></span>pettiv<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>deno<span class=\"_ _1\"></span>minati <span class=\"_ _17\"></span>in <span class=\"_ _f\"></span>valut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>diffe<span class=\"_ _1\"></span>rente <span class=\"_ _17\"></span>da <span class=\"_ _f\"></span>quella <span class=\"_ _f\"></span>funzio<span class=\"_ _1\"></span>nale <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>utati<span class=\"_ _18\"></span> conver<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>do <span class=\"_ _15\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>qu<span class=\"_ _1\"></span>ota <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>corri<span class=\"_ _1\"></span>spettiv<span class=\"_ _1\"></span>i <span class=\"_ _15\"> </span>ma<span class=\"_ _1\"></span>turat<span class=\"_ _1\"></span>a, <span class=\"_ _13\"> </span>dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _15\"> </span>me<span class=\"_ _1\"></span>todo <span class=\"_ _13\"> </span>dell<span class=\"_ _1\"></span>a per<span class=\"_ _1\"></span>centual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>mple<span class=\"_ _1\"></span>tame<span class=\"_ _1\"></span>nto, <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>chiu<span class=\"_ _1\"></span>sura <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o. <span class=\"_ _56\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span><span class=\"ff6 ls4 ws4\">policy<span class=\"ff3 lsc1 wsc4\"> <span class=\"_ _2\"></span>d<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>G<span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>u<span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>p<span class=\"_ _17\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>a<span class=\"_ _17\"></span> </span></span>di <span class=\"_ _1\"></span>rischi<span class=\"_ _1\"></span>o di <span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>bio p<span class=\"_ _1\"></span>revede <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>tutti i <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atti c<span class=\"_ _1\"></span>he p<span class=\"_ _1\"></span>resen<span class=\"_ _1\"></span>tino e<span class=\"_ _1\"></span>sposiz<span class=\"_ _1\"></span>ioni d<span class=\"_ _1\"></span>ei fl<span class=\"_ _1\"></span>ussi d<span class=\"_ _1\"></span>i inc<span class=\"_ _1\"></span>asso alle v<span class=\"_ _1\"></span>ariazio<span class=\"_ _1\"></span>ni dei t<span class=\"_ _1\"></span>assi di c<span class=\"_ _1\"></span>ambio ve<span class=\"_ _1\"></span>ngan<span class=\"_ _1\"></span>o coper<span class=\"_ _1\"></span>ti pu<span class=\"_ _1\"></span>ntualm<span class=\"_ _1\"></span>ente.<span class=\"_ _24e\"> </span>I <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>di m<span class=\"_ _1\"></span>anute<span class=\"_ _1\"></span>nzione, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la ve<span class=\"_ _1\"></span>ndit<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i p<span class=\"_ _1\"></span>ezzi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>amb<span class=\"_ _1\"></span>io e <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>erog<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>di ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>izi <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>ges<span class=\"_ _1\"></span>titi attraver<span class=\"_ _1\"></span>so ordini spot del cliente e sono rilev<span class=\"_ _1\"></span>ati <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>etenz<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>temp<span class=\"_ _1\"></span>oral<span class=\"_ _1\"></span>e. <span class=\"_ _0\"></span>I ric<span class=\"_ _1\"></span>avi <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>rest<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di ser<span class=\"_ _1\"></span>vizi sono contab<span class=\"_ _1\"></span>ilizza<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>in base <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>lo <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tato d\u2019<span class=\"_ _0\"></span>avanz<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>ll\u2019esercizi<span class=\"_ _1\"></span>o in cui e<span class=\"_ _1\"></span>ssi son<span class=\"_ _1\"></span>o resi<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>2.2. Con<span class=\"_ _0\"></span>tributi pubblici<span class=\"_ _24e\"> </span>I co<span class=\"_ _1\"></span>ntrib<span class=\"_ _1\"></span>uti p<span class=\"_ _1\"></span>ubbl<span class=\"_ _1\"></span>ici re<span class=\"_ _1\"></span>lativi <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>soste<span class=\"_ _1\"></span>nuti <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _1\"></span>vengon<span class=\"_ _1\"></span>o ri<span class=\"_ _1\"></span>levati <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>Conto Econo<span class=\"_ _1\"></span>mico  de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _15\"> </span>ste<span class=\"_ _1\"></span>sso  com<span class=\"_ _1\"></span>e  alt<span class=\"_ _1\"></span>ri  prove<span class=\"_ _1\"></span>nti  quan<span class=\"_ _1\"></span>do  il <span class=\"_ _15\"> </span>contr<span class=\"_ _1\"></span>ibuto  p<span class=\"_ _1\"></span>ubbl<span class=\"_ _1\"></span>ico  div<span class=\"_ _1\"></span>iene esig<span class=\"_ _1\"></span>ibile. <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>li <span class=\"_ _f\"> </span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>pubb<span class=\"_ _1\"></span>lici <span class=\"_ _f\"> </span>re<span class=\"_ _1\"></span>lativi <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>isc<span class=\"_ _1\"></span>ritte <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>llo <span class=\"_ _f\"> </span>St<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>Patr<span class=\"_ _1\"></span>imonia<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>son<span class=\"_ _1\"></span>o ril<span class=\"_ _1\"></span>evati <span class=\"_ _16\"> </span>inizia<span class=\"_ _1\"></span>lmente  al <span class=\"_ _16\"> </span>fai<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alue  come <span class=\"_ _16\"> </span>ri<span class=\"_ _1\"></span>cavi  differi<span class=\"_ _1\"></span>ti <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>esis<span class=\"_ _1\"></span>te <span class=\"_ _16\"> </span>la  ragion<span class=\"_ _1\"></span>evole <span class=\"_ _16\"> </span>cer<span class=\"_ _1\"></span>tez<span class=\"_ _1\"></span>za  che sa<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>icevuti e che il Gr<span class=\"_ _1\"></span>uppo ri<span class=\"_ _1\"></span>spette<span class=\"_ _1\"></span>r\u00e0 le condizio<span class=\"_ _1\"></span>ni previs<span class=\"_ _1\"></span>te per la loro ri<span class=\"_ _1\"></span>cezione e son<span class=\"_ _1\"></span>o poi ril<span class=\"_ _1\"></span>evati nel Co<span class=\"_ _1\"></span>nto Economi<span class=\"_ _1\"></span>co dell\u2019eser<span class=\"_ _1\"></span>cizio come al<span class=\"_ _1\"></span>tri prove<span class=\"_ _1\"></span>nti con un crite<span class=\"_ _1\"></span>rio sis<span class=\"_ _1\"></span>tematico lu<span class=\"_ _1\"></span>ngo la vit<span class=\"_ _1\"></span>a util<span class=\"_ _1\"></span>e dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 a cui si r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>cono.<span class=\"_ _24e\"> </span>2.3. Ric<span class=\"_ _2\"></span>onoscimento dei c<span class=\"_ _2\"></span>osti<span class=\"_ _24e\"> </span>I costi so<span class=\"_ _1\"></span>no ricono<span class=\"_ _1\"></span>sciuti qu<span class=\"_ _1\"></span>ando son<span class=\"_ _1\"></span>o relativ<span class=\"_ _1\"></span>i a <span class=\"_ _0\"></span>be<span class=\"_ _1\"></span>ni e <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vizi acqui<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>o consu<span class=\"_ _1\"></span>mati nel per<span class=\"_ _1\"></span>iodo o per r<span class=\"_ _1\"></span>ipar<span class=\"_ _1\"></span>tizio<span class=\"_ _1\"></span>ne siste<span class=\"_ _1\"></span>matic<span class=\"_ _1\"></span>a nel ris<span class=\"_ _1\"></span>petto de<span class=\"_ _1\"></span>lla comp<span class=\"_ _1\"></span>etenz<span class=\"_ _1\"></span>a econom<span class=\"_ _1\"></span>ica e te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>ale.<span class=\"_ _24e\"> </span>2.4. Pr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ti e oneri finanziari<span class=\"_ _24e\"> </span>Gli <span class=\"_ _f\"> </span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _f\"> </span>attiv<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>pass<span class=\"_ _1\"></span>ivi <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>Conto <span class=\"_ _f\"> </span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _f\"></span>dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>comp<span class=\"_ _1\"></span>etenza utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>etodo <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>ll\u2019inte<span class=\"_ _1\"></span>resse <span class=\"_ _f\"> </span>effe<span class=\"_ _1\"></span>ttivo. <span class=\"_ _17\"></span>I <span class=\"_ _f\"> </span>pr<span class=\"_ _1\"></span>oventi <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>divi<span class=\"_ _1\"></span>dendi <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _f\"></span>rilevati <span class=\"_ _f\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _f\"> </span>si st<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>sce il diri<span class=\"_ _1\"></span>tto del G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o a ricevere i<span class=\"_ _1\"></span>l pagam<span class=\"_ _1\"></span>ento.<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>\u201c<span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span>so <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>int<span class=\"_ _1\"></span>eress<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>effetti<span class=\"_ _1\"></span>vo<span class=\"_ _0\"></span>\u201d <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrisp<span class=\"_ _1\"></span>onde <span class=\"_ _f\"></span>al <span class=\"_ _17\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>attua<span class=\"_ _1\"></span>lizza <span class=\"_ _f\"></span>esatt<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>pag<span class=\"_ _1\"></span>amenti <span class=\"_ _f\"> </span>o inc<span class=\"_ _1\"></span>assi fu<span class=\"_ _1\"></span>turi s<span class=\"_ _1\"></span>timati lu<span class=\"_ _1\"></span>ngo la vit<span class=\"_ _1\"></span>a attes<span class=\"_ _1\"></span>a dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ria:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">al val<span class=\"_ _1\"></span>ore cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e lordo d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ria, op<span class=\"_ _1\"></span>pure<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">al cos<span class=\"_ _1\"></span>to ammo<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>zzato d<span class=\"_ _1\"></span>ella pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 finanzi<span class=\"_ _1\"></span>aria.<span class=\"_ _24e\"> </span></span>Qua<span class=\"_ _1\"></span>ndo si <span class=\"_ _1\"></span>cal<span class=\"_ _1\"></span>colano <span class=\"_ _1\"></span>gli inte<span class=\"_ _1\"></span>ressi <span class=\"_ _1\"></span>attivi e <span class=\"_ _1\"></span>passi<span class=\"_ _1\"></span>vi, il <span class=\"_ _1\"></span>tass<span class=\"_ _1\"></span>o di in<span class=\"_ _1\"></span>teress<span class=\"_ _1\"></span>e effetti<span class=\"_ _1\"></span>vo vien<span class=\"_ _1\"></span>e app<span class=\"_ _1\"></span>licato <span class=\"_ _1\"></span>al val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bile <span class=\"_ _1\"></span>lord<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>l\u2019attivit<span class=\"_ _1\"></span>\u00e0 n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>\u00e8 d<span class=\"_ _1\"></span>eteri<span class=\"_ _1\"></span>orat<span class=\"_ _1\"></span>a) o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato del<span class=\"_ _1\"></span>la <span class=\"_ _16\"> </span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0.  T<span class=\"_ _2\"></span>utt<span class=\"_ _1\"></span>avia,  ne<span class=\"_ _1\"></span>l <span class=\"_ _16\"> </span>c<span class=\"_ _1\"></span>aso  delle  attiv<span class=\"_ _1\"></span>it\u00e0  fina<span class=\"_ _1\"></span>nziarie  che  si  son<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>terior<span class=\"_ _1\"></span>ate  dopo  la rileva<span class=\"_ _0\"></span>zione ini<span class=\"_ _0\"></span>ziale,<span class=\"_ _0\"></span> gli interess<span class=\"_ _0\"></span>i attivi veng<span class=\"_ _0\"></span>ono calcolati<span class=\"_ _0\"></span> applicando il tasso di int<span class=\"_ _0\"></span>eresse effettiv<span class=\"_ _0\"></span>o al <span class=\"_ _0\"></span>costo ammor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>ces<span class=\"_ _1\"></span>sa <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>eteri<span class=\"_ _1\"></span>orat<span class=\"_ _1\"></span>a, <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>inte<span class=\"_ _1\"></span>ressi attiv<span class=\"_ _1\"></span>i tornan<span class=\"_ _1\"></span>o ad ess<span class=\"_ _1\"></span>ere ca<span class=\"_ _1\"></span>lcolati su b<span class=\"_ _1\"></span>ase lor<span class=\"_ _1\"></span>da.<span class=\"_ _24e\"> </span>2.5. Imposte sul r<span class=\"_ _2\"></span>eddito<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019onere <span class=\"_ _15\"> </span>fi<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>le  d<span class=\"_ _1\"></span>ell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _15\"> </span>comp<span class=\"_ _1\"></span>rende <span class=\"_ _15\"> </span>l<span class=\"_ _1\"></span>e  i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te  co<span class=\"_ _1\"></span>rrenti <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>di<span class=\"_ _1\"></span>fferite <span class=\"_ _13\"> </span>rilevat<span class=\"_ _1\"></span>e  ne<span class=\"_ _1\"></span>l  C<span class=\"_ _1\"></span>onto Econo<span class=\"_ _1\"></span>mico <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio, <span class=\"_ _16\"> </span>fatt<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>ccezion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>q<span class=\"_ _1\"></span>uelli <span class=\"_ _16\"> </span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _d\"> </span>ad <span class=\"_ _16\"> </span>agg<span class=\"_ _1\"></span>regazi<span class=\"_ _1\"></span>oni <span class=\"_ _d\"> </span>azi<span class=\"_ _1\"></span>endal<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>o <span class=\"_ _16\"> </span>voci ril<span class=\"_ _1\"></span>evate <span class=\"_ _d\"> </span>dire<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ente <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _d\"> </span>Ne<span class=\"_ _1\"></span>tto <span class=\"_ _f\"> </span>o <span class=\"_ _16\"> </span>tra <span class=\"_ _16\"> </span>le <span class=\"_ _d\"> </span>alt<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _16\"> </span>del <span class=\"_ _d\"> </span>C<span class=\"_ _1\"></span>onto <span class=\"_ _d\"> </span>Econo<span class=\"_ _1\"></span>mico comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo. <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _d\"> </span>ha <span class=\"_ _16\"> </span>dete<span class=\"_ _1\"></span>rminato <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>gli <span class=\"_ _d\"> </span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>pena<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>post<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ul red<span class=\"_ _1\"></span>dito, <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>presi <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>tratt<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>licar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>sui <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>dditi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>natur<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>incer<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a, son<span class=\"_ _1\"></span>o cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>in co<span class=\"_ _1\"></span>nformit<span class=\"_ _1\"></span>\u00e0 a<span class=\"_ _1\"></span>llo I<span class=\"_ _1\"></span>AS <span class=\"_ _1\"></span>37 \u2013 Fon<span class=\"_ _1\"></span>di, <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>potenzia<span class=\"_ _1\"></span>li e <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 p<span class=\"_ _1\"></span>otenziali <span class=\"_ _1\"></span>in qua<span class=\"_ _1\"></span>nto non so<span class=\"_ _1\"></span>ddisf<span class=\"_ _1\"></span>ano la d<span class=\"_ _1\"></span>efinizio<span class=\"_ _1\"></span>ne di imp<span class=\"_ _1\"></span>oste sul r<span class=\"_ _1\"></span>eddito.<span class=\"_ _24e\"> </span>2.6. Imposte c<span class=\"_ _2\"></span>orren<span class=\"_ _2\"></span>ti<span class=\"_ _24e\"> </span>Le <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _16\"> </span>cor<span class=\"_ _1\"></span>renti <span class=\"_ _16\"> </span>inc<span class=\"_ _1\"></span>ludon<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>tima <span class=\"_ _16\"> </span>del<span class=\"_ _1\"></span>l\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _16\"> </span>sul  reddito  dovute <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>da riceve<span class=\"_ _1\"></span>re, calco<span class=\"_ _1\"></span>late sul reddito imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>o sulla pe<span class=\"_ _1\"></span>rdita fis<span class=\"_ _1\"></span>cale del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio non<span class=\"_ _1\"></span>ch\u00e9 le eventuali retti<span class=\"_ _1\"></span>fiche <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _17\"></span>prece<span class=\"_ _1\"></span>denti. <span class=\"_ _17\"></span>L<span class=\"_ _56\"></span>\u2019<span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>mont<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _17\"></span>dovu<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>ricevere<span class=\"_ _1\"></span>, dete<span class=\"_ _1\"></span>rminato <span class=\"_ _56\"></span>su<span class=\"_ _1\"></span>lla <span class=\"_ _14\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _56\"></span>aliq<span class=\"_ _1\"></span>uote <span class=\"_ _14\"></span>fi<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>li <span class=\"_ _14\"></span>vige<span class=\"_ _1\"></span>nti <span class=\"_ _14\"></span>o <span class=\"_ _56\"></span>so<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nzialme<span class=\"_ _1\"></span>nte <span class=\"_ _14\"></span>in <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>igore <span class=\"_ _14\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>ata <span class=\"_ _56\"></span>di <span class=\"_ _56\"></span>chiu<span class=\"_ _1\"></span>sura del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio, <span class=\"_ _1\"></span>incl<span class=\"_ _1\"></span>ude <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>miglior <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma d<span class=\"_ _1\"></span>ell\u2019eventual<span class=\"_ _1\"></span>e qu<span class=\"_ _1\"></span>ota <span class=\"_ _1\"></span>da p<span class=\"_ _1\"></span>agar<span class=\"_ _1\"></span>e o <span class=\"_ _1\"></span>da r<span class=\"_ _1\"></span>icevere <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>\u00e8 sog<span class=\"_ _1\"></span>gett<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>attori <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ncer<span class=\"_ _1\"></span>tez<span class=\"_ _1\"></span>za. <span class=\"_ _17\"></span>Le <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>corr<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpren<span class=\"_ _1\"></span>dono <span class=\"_ _17\"></span>anc<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te rela<span class=\"_ _1\"></span>tive <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span>vide<span class=\"_ _1\"></span>ndi. <span class=\"_ _0\"></span>Le attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>rrenti sono compe<span class=\"_ _1\"></span>nsate <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>lo <span class=\"_ _0\"></span>quan<span class=\"_ _1\"></span>do vengo so<span class=\"_ _1\"></span>ddis<span class=\"_ _1\"></span>fatti dete<span class=\"_ _1\"></span>rmin<span class=\"_ _1\"></span>ati criter<span class=\"_ _1\"></span>i.<span class=\"_ _24e\"> </span>2.7. Per<span class=\"_ _2\"></span>dite per riduzione di valor<span class=\"_ _2\"></span>e<span class=\"_ _24e\"> </span>S<span class=\"_ _0\"></span>tru<span class=\"_ _1\"></span>menti fin<span class=\"_ _1\"></span>anziari n<span class=\"_ _1\"></span>on derivati<span class=\"_ _24e\"> </span>S<span class=\"_ _0\"></span>tru<span class=\"_ _1\"></span>menti fin<span class=\"_ _1\"></span>anziari e at<span class=\"_ _1\"></span>tivit\u00e0 derivanti d<span class=\"_ _1\"></span>a contrat<span class=\"_ _1\"></span>ti<span class=\"_ _24e\"> </span>Il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o rileva d<span class=\"_ _1\"></span>ei fond<span class=\"_ _1\"></span>i svalu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne per l<span class=\"_ _1\"></span>e perdi<span class=\"_ _1\"></span>te attese su c<span class=\"_ _1\"></span>rediti r<span class=\"_ _1\"></span>elative a:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">attiv<span class=\"_ _1\"></span>it\u00e0 fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e valut<span class=\"_ _1\"></span>ate al cos<span class=\"_ _1\"></span>to ammo<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>zzato;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">titoli d<span class=\"_ _1\"></span>i debito v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ati al F<span class=\"_ _1\"></span>VOCI;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">attiv<span class=\"_ _1\"></span>it\u00e0 de<span class=\"_ _1\"></span>riva<span class=\"_ _1\"></span>nti da contr<span class=\"_ _1\"></span>atti.<span class=\"_ _24e\"> </span></span>Il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>a i fo<span class=\"_ _1\"></span>ndi s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne a u<span class=\"_ _1\"></span>n imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to par<span class=\"_ _1\"></span>i all<span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span>dite atte<span class=\"_ _1\"></span>se lu<span class=\"_ _1\"></span>ngo tu<span class=\"_ _1\"></span>tta <span class=\"_ _1\"></span>la vit<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>el cre<span class=\"_ _1\"></span>dito, fatt<span class=\"_ _1\"></span>a ecce<span class=\"_ _1\"></span>zione pe<span class=\"_ _1\"></span>r quanto in<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>ato di segui<span class=\"_ _1\"></span>to, per i do<span class=\"_ _1\"></span>dici me<span class=\"_ _1\"></span>si succes<span class=\"_ _1\"></span>sivi:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">titoli d<span class=\"_ _1\"></span>i debito co<span class=\"_ _1\"></span>n un risc<span class=\"_ _1\"></span>hio di cre<span class=\"_ _1\"></span>dito bass<span class=\"_ _1\"></span>o alla dat<span class=\"_ _1\"></span>a di chius<span class=\"_ _1\"></span>ura de<span class=\"_ _1\"></span>l bilan<span class=\"_ _1\"></span>cio;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">alt<span class=\"_ _1\"></span>ri  titoli  d<span class=\"_ _1\"></span>i  debito  e  con<span class=\"_ _1\"></span>ti  corren<span class=\"_ _1\"></span>ti  banc<span class=\"_ _1\"></span>ari  il  cu<span class=\"_ _1\"></span>i  rischi<span class=\"_ _1\"></span>o  di  credi<span class=\"_ _1\"></span>to  (<span class=\"_ _0\"></span>ossi<span class=\"_ _1\"></span>a  il  rischi<span class=\"_ _1\"></span>o  di<span class=\"_ _24e\"> </span></span>ina<span class=\"_ _1\"></span>dempi<span class=\"_ _1\"></span>mento <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>si <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>anifes<span class=\"_ _1\"></span>ta <span class=\"_ _16\"> </span>lungo <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>vit<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>atte<span class=\"_ _1\"></span>sa <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io) <span class=\"_ _d\"> </span>non <span class=\"_ _16\"> </span>\u00e8 signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vame<span class=\"_ _1\"></span>nte aument<span class=\"_ _1\"></span>ato dop<span class=\"_ _1\"></span>o la ril<span class=\"_ _1\"></span>evazione i<span class=\"_ _1\"></span>niziale<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>fondi <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>riva<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _17\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>mpre valu<span class=\"_ _1\"></span>tati a un i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to pa<span class=\"_ _1\"></span>ri alle p<span class=\"_ _1\"></span>erdite att<span class=\"_ _1\"></span>ese lun<span class=\"_ _1\"></span>go tutt<span class=\"_ _1\"></span>a la vit<span class=\"_ _1\"></span>a del cre<span class=\"_ _1\"></span>dito.<span class=\"_ _24e\"> </span>Per  st<span class=\"_ _1\"></span>abilire  se  il <span class=\"_ _16\"> </span>ris<span class=\"_ _1\"></span>chio  di <span class=\"_ _16\"> </span>cred<span class=\"_ _1\"></span>ito <span class=\"_ _16\"> </span>relati<span class=\"_ _1\"></span>vo <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>un\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0  finan<span class=\"_ _1\"></span>ziaria  \u00e8 <span class=\"_ _16\"> </span>aum<span class=\"_ _1\"></span>entato  in  misura signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ilevazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>iziale <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>timare <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _1\"></span>atte<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>rediti<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o consid<span class=\"_ _1\"></span>era <span class=\"_ _16\"> </span>le <span class=\"_ _d\"> </span>inf<span class=\"_ _1\"></span>ormazi<span class=\"_ _1\"></span>oni <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>agionevo<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>di<span class=\"_ _1\"></span>most<span class=\"_ _1\"></span>rabi<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>che <span class=\"_ _16\"> </span>siano <span class=\"_ _16\"> </span>per<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>enti <span class=\"_ _d\"> </span>e <span class=\"_ _16\"> </span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _16\"> </span>senz<span class=\"_ _1\"></span>a ecce<span class=\"_ _1\"></span>ssivi costi o sfor<span class=\"_ _1\"></span>zi. Sono inclu<span class=\"_ _1\"></span>se le <span class=\"_ _0\"></span>infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>qua<span class=\"_ _1\"></span>ntita<span class=\"_ _1\"></span>tive <span class=\"_ _0\"></span>e quali<span class=\"_ _1\"></span>tative e le <span class=\"_ _0\"></span>ana<span class=\"_ _1\"></span>lisi, basate sull<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sper<span class=\"_ _1\"></span>ienz<span class=\"_ _1\"></span>a  stor<span class=\"_ _1\"></span>ica  de<span class=\"_ _1\"></span>l  Gr<span class=\"_ _1\"></span>uppo,  s<span class=\"_ _1\"></span>ulla  val<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>zione  de<span class=\"_ _1\"></span>l  credi<span class=\"_ _1\"></span>to  nonc<span class=\"_ _1\"></span>h\u00e9  sulle <span class=\"_ _15\"> </span>infor<span class=\"_ _1\"></span>mazioni ind<span class=\"_ _1\"></span>icative d<span class=\"_ _1\"></span>egli sv<span class=\"_ _1\"></span>ilupp<span class=\"_ _1\"></span>i attesi (<span class=\"ff6 ls5 ws5\">for<span class=\"_ _1\"></span>war<span class=\"_ _0\"></span>d-looking<span class=\"_ _0\"></span> information<span class=\"ff3 ls8f ws91\">). </span></span>Per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gru<span class=\"_ _1\"></span>ppo, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risch<span class=\"_ _1\"></span>io d<span class=\"_ _1\"></span>i cr<span class=\"_ _1\"></span>edito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia au<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>a si<span class=\"_ _1\"></span>gnific<span class=\"_ _1\"></span>ativam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>do i pag<span class=\"_ _1\"></span>amenti <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>sc<span class=\"_ _1\"></span>aduti <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _2\"></span>3<span class=\"_ _1\"></span>0 <span class=\"_ _2\"></span>gio<span class=\"_ _1\"></span>rni. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _0\"></span>attes<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>unga <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>le perdi<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>atte<span class=\"_ _1\"></span>se <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>riva<span class=\"_ _1\"></span>nti <span class=\"_ _2\"></span>da tutte <span class=\"_ _0\"></span>le possibi<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>in<span class=\"_ _1\"></span>adem<span class=\"_ _1\"></span>pienze <span class=\"_ _0\"></span>lun<span class=\"_ _1\"></span>go <span class=\"_ _2\"></span>la vita attesa di uno st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>o. <span class=\"_ _0\"></span>Le perd<span class=\"_ _1\"></span>ite <span class=\"_ _0\"></span>atte<span class=\"_ _1\"></span>se su <span class=\"_ _0\"></span>cre<span class=\"_ _1\"></span>diti a <span class=\"_ _0\"></span>12 mesi sono le perd<span class=\"_ _1\"></span>ite <span class=\"_ _0\"></span>atte<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>su cre<span class=\"_ _1\"></span>diti<span class=\"_ _14\"></span> der<span class=\"_ _1\"></span>ivanti da possib<span class=\"_ _1\"></span>ili <span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>adem<span class=\"_ _1\"></span>pienze nell\u2019arco di <span class=\"_ _0\"></span>do<span class=\"_ _1\"></span>dici mesi dalla dat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>di chiusu<span class=\"_ _1\"></span>ra dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _0\"></span>(o ent<span class=\"_ _1\"></span>ro un per<span class=\"_ _1\"></span>iodo pi<span class=\"_ _1\"></span>\u00f9 breve se la v<span class=\"_ _1\"></span>ita atte<span class=\"_ _1\"></span>sa di un<span class=\"_ _1\"></span>o str<span class=\"_ _1\"></span>umento fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io \u00e8 infer<span class=\"_ _1\"></span>iore a 12 me<span class=\"_ _1\"></span>si).<span class=\"_ _24e\"> </span>Il <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>assimo <span class=\"_ _16\"> </span>da <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>ere <span class=\"_ _d\"> </span>in <span class=\"_ _16\"> </span>consi<span class=\"_ _1\"></span>dera<span class=\"_ _1\"></span>zione <span class=\"_ _16\"> </span>nella <span class=\"_ _16\"> </span>valu<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _16\"> </span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _d\"> </span>atte<span class=\"_ _1\"></span>se <span class=\"_ _d\"> </span>su cre<span class=\"_ _1\"></span>diti <span class=\"_ _2\"></span>\u00e8 il <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ale <span class=\"_ _0\"></span>massi<span class=\"_ _1\"></span>mo <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urante il <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ale <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>posto al <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cre<span class=\"_ _1\"></span>dito.<span class=\"_ _24e\"> </span>Valutazione d<span class=\"_ _1\"></span>elle perd<span class=\"_ _1\"></span>ite attese su crediti<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _17\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>r<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>(<span class=\"_ _1\"></span><span class=\"ff6 ls1 ws1\">E<span class=\"_ _1\"></span>xpec<span class=\"_ _1\"></span>ted <span class=\"_ _2\"></span>Cre<span class=\"_ _1\"></span>dit <span class=\"_ _0\"></span>Losse<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span><span class=\"ff3 lsc4 wsc7\">o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>\u201c<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>\u201d<span class=\"_ _17\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>o<span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _17\"></span>ti<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>p<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span> </span></span>pon<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>base <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>prob<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>rediti <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttuale <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>anca<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> inc<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>(ossia <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i fl<span class=\"_ _1\"></span>ussi <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ovuti <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ntit<span class=\"_ _1\"></span>\u00e0 co<span class=\"_ _1\"></span>nform<span class=\"_ _1\"></span>emente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>o e <span class=\"_ _1\"></span>i flus<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>asp<span class=\"_ _1\"></span>etta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ricever<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>). <span class=\"_ _1\"></span>Le <span class=\"_ _17\"></span>ECL <span class=\"_ _1\"></span>vengono <span class=\"_ _17\"></span>attua<span class=\"_ _1\"></span>lizzate <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>il cri<span class=\"_ _1\"></span>terio de<span class=\"_ _1\"></span>ll\u2019inte<span class=\"_ _1\"></span>resse e<span class=\"_ _1\"></span>ffettivo de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia.<span class=\"_ _24e\"> </span>Attivit\u00e0 fin<span class=\"_ _1\"></span>anziarie d<span class=\"_ _1\"></span>et<span class=\"_ _0\"></span>erio<span class=\"_ _1\"></span>rate<span class=\"_ _24e\"> </span>Ad ogni dat<span class=\"_ _1\"></span>a di chiusur<span class=\"_ _1\"></span>a dell\u2019ese<span class=\"_ _1\"></span>rcizio, il Gr<span class=\"_ _1\"></span>uppo val<span class=\"_ _1\"></span>uta se le attiv<span class=\"_ _1\"></span>it\u00e0 fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>ate <span class=\"_ _0\"></span>al cos<span class=\"_ _1\"></span>to amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizza<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>e i <span class=\"_ _2\"></span>ti<span class=\"_ _1\"></span>toli di <span class=\"_ _0\"></span>deb<span class=\"_ _1\"></span>ito <span class=\"_ _0\"></span>al F<span class=\"_ _1\"></span>V<span class=\"_ _0\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>dete<span class=\"_ _1\"></span>rior<span class=\"_ _1\"></span>ate. <span class=\"_ _0\"></span>Un\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>fina<span class=\"_ _1\"></span>nziaria \u00e8 <span class=\"_ _0\"></span>\u201cdeter<span class=\"_ _1\"></span>iorat<span class=\"_ _1\"></span>a\u201d qua<span class=\"_ _1\"></span>ndo <span class=\"_ _16\"> </span>si <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _16\"> </span>verific<span class=\"_ _1\"></span>ati <span class=\"_ _16\"> </span>uno <span class=\"_ _16\"> </span>o <span class=\"_ _d\"> </span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _d\"> </span>eventi <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>han<span class=\"_ _1\"></span>no <span class=\"_ _d\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>patto <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>egativo <span class=\"_ _16\"> </span>sui <span class=\"_ _16\"> </span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _16\"> </span>flussi fina<span class=\"_ _1\"></span>nziari s<span class=\"_ _1\"></span>timati de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia.<span class=\"_ _24e\"> </span>Cos<span class=\"_ _1\"></span>tituis<span class=\"_ _1\"></span>cono <span class=\"_ _17\"></span>prove <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>deter<span class=\"_ _1\"></span>iorat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>oss<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vabili <span class=\"_ _17\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _17\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eguen<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> even<span class=\"_ _1\"></span>ti:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>ve difficolt<span class=\"_ _1\"></span>\u00e0 fina<span class=\"_ _1\"></span>nziarie d<span class=\"_ _1\"></span>ell\u2019emitte<span class=\"_ _1\"></span>nte o debito<span class=\"_ _1\"></span>re;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">una <span class=\"_ _1\"></span>violazi<span class=\"_ _1\"></span>one d<span class=\"_ _1\"></span>el cont<span class=\"_ _1\"></span>ratto, q<span class=\"_ _1\"></span>uale u<span class=\"_ _1\"></span>n inad<span class=\"_ _1\"></span>empim<span class=\"_ _1\"></span>ento o <span class=\"_ _1\"></span>una sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza n<span class=\"_ _1\"></span>on ris<span class=\"_ _1\"></span>pett<span class=\"_ _1\"></span>ata d<span class=\"_ _1\"></span>a pi\u00f9 </span>di 90 gi<span class=\"_ _1\"></span>orni;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la ris<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ttur<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>i un debito o u<span class=\"_ _1\"></span>n anticip<span class=\"_ _1\"></span>o da par<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo a con<span class=\"_ _1\"></span>dizioni ch<span class=\"_ _1\"></span>e il Gr<span class=\"_ _1\"></span>uppo </span>non av<span class=\"_ _1\"></span>rebb<span class=\"_ _1\"></span>e altri<span class=\"_ _1\"></span>menti pr<span class=\"_ _1\"></span>eso in con<span class=\"_ _1\"></span>sider<span class=\"_ _1\"></span>azione;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">sussi<span class=\"_ _1\"></span>ste la pro<span class=\"_ _1\"></span>babil<span class=\"_ _1\"></span>it\u00e0 ch<span class=\"_ _1\"></span>e il debito<span class=\"_ _1\"></span>re dichia<span class=\"_ _1\"></span>ri fa<span class=\"_ _1\"></span>llimento o a<span class=\"_ _1\"></span>ltre pr<span class=\"_ _1\"></span>ocedu<span class=\"_ _1\"></span>re di ris<span class=\"_ _1\"></span>trutt<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>zione </span>finanziar<span class=\"_ _1\"></span>ia;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la sco<span class=\"_ _1\"></span>mpar<span class=\"_ _1\"></span>sa di un m<span class=\"_ _1\"></span>ercato a<span class=\"_ _1\"></span>ttivo di que<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia dovut<span class=\"_ _1\"></span>a a diffico<span class=\"_ _1\"></span>lt\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie.<span class=\"_ _24e\"> </span></span>Presentazione del fon<span class=\"_ _1\"></span>do svalutazio<span class=\"_ _1\"></span>ne perdite a<span class=\"_ _1\"></span>ttese su crediti nel p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>spet<span class=\"_ _1\"></span>to della situ<span class=\"_ _1\"></span>azione patrimoniale-<span class=\"_ _0\"></span>finanziaria<span class=\"_ _24e\"> </span>I <span class=\"_ _f\"></span>fondi <span class=\"_ _f\"> </span>sval<span class=\"_ _1\"></span>utaz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _f\"> </span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _f\"></span>al <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato <span class=\"_ _f\"></span>sono <span class=\"_ _f\"> </span>ded<span class=\"_ _1\"></span>otti <span class=\"_ _17\"></span>da<span class=\"_ _1\"></span>l val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Per <span class=\"_ _17\"></span>i <span class=\"_ _1\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>debito <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VOCI<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>fond<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>sva<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>vien<span class=\"_ _1\"></span>e acc<span class=\"_ _1\"></span>antonato <span class=\"_ _d\"> </span>nel <span class=\"_ _d\"> </span>Conto <span class=\"_ _d\"> </span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _f\"> </span>e <span class=\"_ _d\"> </span>ril<span class=\"_ _1\"></span>evato <span class=\"_ _f\"> </span>nel<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>alt<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Conto Econo<span class=\"_ _1\"></span>mico comp<span class=\"_ _1\"></span>lessivo.<span class=\"_ _24e\"> </span>S<span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>utazione<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>rdo <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _17\"></span>sval<span class=\"_ _1\"></span>utato <span class=\"_ _17\"></span>(in <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>inter<span class=\"_ _1\"></span>amente) <span class=\"_ _17\"></span>nella misur<span class=\"_ _1\"></span>a in cui n<span class=\"_ _1\"></span>on vi son<span class=\"_ _1\"></span>o prosp<span class=\"_ _1\"></span>ettive re<span class=\"_ _1\"></span>ali di rec<span class=\"_ _1\"></span>upero.<span class=\"_ _24e\"> </span>Per <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>cl<span class=\"_ _1\"></span>ienti <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ivati, <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span><span class=\"ff6 ls4 ws4\">policy<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>preve<span class=\"_ _1\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>ordo <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ando </span></span>l\u2019attivit<span class=\"_ _1\"></span>\u00e0 finanzi<span class=\"_ _1\"></span>aria \u00e8 sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ta da p<span class=\"_ _1\"></span>i\u00f9 di 180 gi<span class=\"_ _1\"></span>orni su<span class=\"_ _1\"></span>lla base d<span class=\"_ _1\"></span>ell\u2019espe<span class=\"_ _1\"></span>rienz<span class=\"_ _1\"></span>a stor<span class=\"_ _1\"></span>ica i<span class=\"_ _1\"></span>n materia <span class=\"_ _1\"></span>di rec<span class=\"_ _1\"></span>upero di attivit<span class=\"_ _1\"></span>\u00e0 simili. Per i <span class=\"_ _0\"></span>clie<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span><span class=\"ff6 ls5 ws5\">corporat<span class=\"_ _0\"></span>e<span class=\"ff3 ls1 ws1\">, il <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>uta indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>almente la tempis<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>e </span></span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>sull<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>eale <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>ospetti<span class=\"_ _1\"></span>va <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rec<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>o. <span class=\"_ _2\"></span>Il <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evede alcu<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>recu<span class=\"_ _1\"></span>pero  signifi<span class=\"_ _1\"></span>cativo  dell\u2019<span class=\"_ _1\"></span>impor<span class=\"_ _1\"></span>to  sval<span class=\"_ _1\"></span>utato.  T<span class=\"_ _56\"></span>u<span class=\"_ _1\"></span>ttavia<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>le  attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>finan<span class=\"_ _1\"></span>ziarie  sval<span class=\"_ _1\"></span>utate pot<span class=\"_ _1\"></span>rebbe<span class=\"_ _1\"></span>ro <span class=\"_ _f\"> </span>esse<span class=\"_ _1\"></span>re <span class=\"_ _f\"></span>ancor<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>es<span class=\"_ _1\"></span>ecuzio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>forz<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ispe<span class=\"_ _1\"></span>ttare <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>rocedu<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>di rec<span class=\"_ _1\"></span>upero d<span class=\"_ _1\"></span>ei cred<span class=\"_ _1\"></span>iti previs<span class=\"_ _1\"></span>te dal G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>2.8. V<span class=\"_ _2\"></span>alutazione del <span class=\"ff31\">fair value<span class=\"_ _24e\"> </span></span>Il <span class=\"_ _1\"></span>\u201cfai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ue\u201d \u00e8 <span class=\"_ _1\"></span>il pr<span class=\"_ _1\"></span>ezzo c<span class=\"_ _1\"></span>he si <span class=\"_ _1\"></span>perce<span class=\"_ _1\"></span>pireb<span class=\"_ _1\"></span>be a<span class=\"_ _1\"></span>lla dat<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>one p<span class=\"_ _1\"></span>er l<span class=\"_ _1\"></span>a vend<span class=\"_ _1\"></span>ita <span class=\"_ _1\"></span>di un\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 ov<span class=\"_ _1\"></span>vero <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>si <span class=\"_ _17\"></span>pagh<span class=\"_ _1\"></span>ereb<span class=\"_ _1\"></span>be <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rimento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>regol<span class=\"_ _1\"></span>are <span class=\"_ _17\"></span>oper<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ra ope<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di merca<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>rcato <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>ale <span class=\"_ _0\"></span>(o <span class=\"_ _2\"></span>pi\u00f9 vanta<span class=\"_ _1\"></span>ggio<span class=\"_ _1\"></span>so<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cui il <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>acce<span class=\"_ _1\"></span>sso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>el mom<span class=\"_ _1\"></span>ento. <span class=\"_ _1\"></span>Il <span class=\"_ _17\"></span>fair <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>flette <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>risc<span class=\"_ _1\"></span>hio <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>inade<span class=\"_ _1\"></span>mpim<span class=\"_ _1\"></span>ento. <span class=\"_ _1\"></span>Di<span class=\"_ _1\"></span>versi pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _f\"> </span>conta<span class=\"_ _1\"></span>bili <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>alcun<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>obb<span class=\"_ _1\"></span>lighi <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>info<span class=\"_ _1\"></span>rmativ<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ric<span class=\"_ _1\"></span>hiedo<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _f\"> </span>la <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>zione <span class=\"_ _f\"></span>del <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie e <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rie. <span class=\"_ _1\"></span>I f<span class=\"_ _1\"></span>air v<span class=\"_ _1\"></span>alue <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>tinti in <span class=\"_ _1\"></span>var<span class=\"_ _1\"></span>i livel<span class=\"_ _1\"></span>li  gera<span class=\"_ _1\"></span>rchici in b<span class=\"_ _1\"></span>ase ai dati d<span class=\"_ _1\"></span>i input u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ati nell<span class=\"_ _1\"></span>e tecnich<span class=\"_ _1\"></span>e di valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne, com<span class=\"_ _1\"></span>e illus<span class=\"_ _1\"></span>trato di seg<span class=\"_ _1\"></span>uito.<span class=\"_ _24e\"> </span>Li<span class=\"_ _1\"></span>vell<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>1<span class=\"ff3 ls1 ws1\">: <span class=\"_ _17\"></span>ove <span class=\"_ _f\"></span>dispon<span class=\"_ _1\"></span>ibile, <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>fair <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>uno <span class=\"_ _f\"> </span>str<span class=\"_ _1\"></span>umento <span class=\"_ _f\"> </span>utiliz<span class=\"_ _1\"></span>zan<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>pre<span class=\"_ _1\"></span>zzo </span>quot<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>que<span class=\"_ _1\"></span>llo <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>umento <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>mer<span class=\"_ _1\"></span>cato <span class=\"_ _f\"></span>attivo. <span class=\"_ _17\"></span>Un <span class=\"_ _f\"> </span>merc<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>attivo <span class=\"_ _f\"></span>quand<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>le <span class=\"_ _f\"> </span>oper<span class=\"_ _1\"></span>azioni rela<span class=\"_ _1\"></span>tive <span class=\"_ _f\"> </span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>alla <span class=\"_ _d\"> </span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>ve<span class=\"_ _1\"></span>rific<span class=\"_ _1\"></span>ano <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>requ<span class=\"_ _1\"></span>enza <span class=\"_ _d\"> </span>e <span class=\"_ _f\"> </span>con <span class=\"_ _d\"> </span>volu<span class=\"_ _1\"></span>mi <span class=\"_ _f\"> </span>suffi<span class=\"_ _1\"></span>cienti <span class=\"_ _f\"> </span>a for<span class=\"_ _1\"></span>nire infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i utili pe<span class=\"_ _1\"></span>r la deter<span class=\"_ _1\"></span>minazi<span class=\"_ _1\"></span>one del p<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>zo su base conti<span class=\"_ _1\"></span>nuativa<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o 2<span class=\"ff3 ls1 ws1\">: in <span class=\"_ _2\"></span>ass<span class=\"_ _1\"></span>enza di <span class=\"_ _2\"></span>un prez<span class=\"_ _1\"></span>zo <span class=\"_ _2\"></span>quot<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un merc<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vo, <span class=\"_ _2\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>di input che </span>sono os<span class=\"_ _0\"></span>ser<span class=\"_ _1\"></span>vabili<span class=\"_ _0\"></span> per l\u2019<span class=\"_ _2\"></span>attivit\u00e0 o l<span class=\"_ _0\"></span>a passivi<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>\u00e0,<span class=\"_ _0\"></span> sia d<span class=\"_ _0\"></span>irettamente (pr<span class=\"_ _0\"></span>ezzi), s<span class=\"_ _0\"></span>ia indir<span class=\"_ _0\"></span>ett<span class=\"_ _1\"></span>amen<span class=\"_ _0\"></span>te (<span class=\"_ _0\"></span>derivati<span class=\"_ _18\"></span> dai prezzi).<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>3<span class=\"ff3 ls1 ws1\">: in <span class=\"_ _0\"></span>as<span class=\"_ _1\"></span>senza dei dati <span class=\"_ _0\"></span>di cui <span class=\"_ _0\"></span>ai Livelli 1 <span class=\"_ _0\"></span>e 2, <span class=\"_ _0\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>util<span class=\"_ _1\"></span>izzati dati <span class=\"_ _0\"></span>di inpu<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 </span>o alla p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 che n<span class=\"_ _1\"></span>on son<span class=\"_ _1\"></span>o basati s<span class=\"_ _1\"></span>u dati di mer<span class=\"_ _1\"></span>cato oss<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vabili<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizza <span class=\"_ _17\"></span>tecni<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>mas<span class=\"_ _1\"></span>simizz<span class=\"_ _1\"></span>ando <span class=\"_ _17\"></span>l\u2019utiliz<span class=\"_ _1\"></span>zo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dati <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>put <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>sser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>ili <span class=\"_ _1\"></span>e rid<span class=\"_ _1\"></span>ucend<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>al min<span class=\"_ _1\"></span>imo l\u2019utiliz<span class=\"_ _1\"></span>zo <span class=\"_ _0\"></span>di dati di inpu<span class=\"_ _1\"></span>t non osser<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>bili. L<span class=\"_ _1\"></span>a tecnic<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>zione pre<span class=\"_ _1\"></span>scelt<span class=\"_ _1\"></span>a comp<span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tutti <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>fattor<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _17\"></span>ope<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>mer<span class=\"_ _1\"></span>cato <span class=\"_ _17\"></span>conside<span class=\"_ _1\"></span>rereb<span class=\"_ _1\"></span>bero <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>o del<span class=\"_ _1\"></span>la <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>azione<span class=\"_ _1\"></span>. <span class=\"_ _56\"></span>Se <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span>ti <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>inp<span class=\"_ _1\"></span>ut <span class=\"_ _56\"></span>u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ati <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>are <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _56\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 rie<span class=\"_ _1\"></span>ntra<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>in dive<span class=\"_ _1\"></span>rsi livelli de<span class=\"_ _1\"></span>lla gerarc<span class=\"_ _1\"></span>hia <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>air value<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>l\u2019i<span class=\"_ _1\"></span>ntera valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne \u00e8 <span class=\"_ _0\"></span>ins<span class=\"_ _1\"></span>erit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>llo stes<span class=\"_ _1\"></span>so livel<span class=\"_ _1\"></span>lo di ger<span class=\"_ _1\"></span>archia de<span class=\"_ _1\"></span>ll\u2019in<span class=\"_ _1\"></span>put di li<span class=\"_ _1\"></span>vello pi\u00f9 ba<span class=\"_ _1\"></span>sso che \u00e8 si<span class=\"_ _1\"></span>gnific<span class=\"_ _1\"></span>ativo pe<span class=\"_ _1\"></span>r l\u2019inter<span class=\"_ _1\"></span>a valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne.<span class=\"_ _24e\"> </span>Il <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>ileva <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rime<span class=\"_ _1\"></span>nti <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>ri <span class=\"_ _2\"></span>li<span class=\"_ _1\"></span>velli <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>rarch<span class=\"_ _1\"></span>ia <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>fine <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>per<span class=\"_ _1\"></span>iodo <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l qua<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rime<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>uto <span class=\"_ _0\"></span>luo<span class=\"_ _1\"></span>go. <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>o passi<span class=\"_ _1\"></span>vit\u00e0 valut<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _0\"></span>ha un <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>zzo den<span class=\"_ _1\"></span>aro <span class=\"_ _0\"></span>e un <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>zzo <span class=\"_ _0\"></span>le<span class=\"_ _1\"></span>ttera<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>luta le <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>osizioni attive <span class=\"_ _0\"></span>e lunghe al <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>rezzo denar<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>e quel<span class=\"_ _1\"></span>le pass<span class=\"_ _1\"></span>ive <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ezzo <span class=\"_ _17\"></span>lette<span class=\"_ _1\"></span>ra. <span class=\"_ _17\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>prov<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mig<span class=\"_ _1\"></span>liore <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>fai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io al <span class=\"_ _1\"></span>mome<span class=\"_ _1\"></span>nto del<span class=\"_ _1\"></span>la ri<span class=\"_ _1\"></span>levazion<span class=\"_ _1\"></span>e iniz<span class=\"_ _1\"></span>iale \u00e8 <span class=\"_ _1\"></span>soli<span class=\"_ _1\"></span>tame<span class=\"_ _1\"></span>nte il <span class=\"_ _1\"></span>prez<span class=\"_ _1\"></span>zo de<span class=\"_ _1\"></span>lla t<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>(ossia i<span class=\"_ _1\"></span>l fai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ue del <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>ttivo <span class=\"_ _1\"></span>dato <span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>icevuto). <span class=\"_ _1\"></span>Se <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>not<span class=\"_ _1\"></span>a un<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>fai<span class=\"_ _1\"></span>r va<span class=\"_ _1\"></span>lue <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mome<span class=\"_ _1\"></span>nto del<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>iniziale <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>pre<span class=\"_ _1\"></span>zzo <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>tr<span class=\"_ _1\"></span>ansa<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>e <span class=\"_ _f\"></span>il <span class=\"_ _17\"></span>fai<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>iene <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nato <span class=\"_ _17\"></span>n\u00e9 utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>pre<span class=\"_ _1\"></span>zzo <span class=\"_ _f\"> </span>quot<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>mer<span class=\"_ _1\"></span>cato <span class=\"_ _f\"> </span>attivo <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"> </span>id<span class=\"_ _1\"></span>entich<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>n\u00e9 <span class=\"_ _f\"> </span>per mez<span class=\"_ _1\"></span>zo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>una <span class=\"_ _d\"> </span>tecn<span class=\"_ _1\"></span>ica <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>inp<span class=\"_ _1\"></span>ut <span class=\"_ _f\"> </span>non <span class=\"_ _d\"> </span>osse<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vabili <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _f\"> </span>con<span class=\"_ _1\"></span>sider<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>non signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vi, <span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>str<span class=\"_ _1\"></span>umen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rio <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lutato <span class=\"_ _17\"></span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>fair <span class=\"_ _17\"></span>value<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>rettifi<span class=\"_ _1\"></span>cato <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>fine di <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ifferi<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>differ<span class=\"_ _1\"></span>enza <span class=\"_ _f\"></span>tra <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ilevazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>in<span class=\"_ _1\"></span>iziale <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>o <span class=\"_ _f\"> </span>della<span class=\"_ _24e\"> </span>transazione.<span class=\"_ _0\"></span>  Succ<span class=\"_ _0\"></span>essivamente,<span class=\"_ _0\"></span>  tale <span class=\"_ _16\"> </span>differ<span class=\"_ _0\"></span>enza  vi<span class=\"_ _0\"></span>ene  ri<span class=\"_ _0\"></span>levata <span class=\"_ _16\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/<span class=\"_ _0\"></span>(perdita)<span class=\"_ _0\"></span>  dell\u2019<span class=\"_ _2\"></span>esercizi<span class=\"_ _0\"></span>o lungo <span class=\"_ _f\"> </span>la <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>llo <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>metod<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>ade<span class=\"_ _1\"></span>guato, <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>olt<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _17\"></span>la valu<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>one \u00e8 <span class=\"_ _0\"></span>inter<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a da <span class=\"_ _0\"></span>dati di merc<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>oss<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vabil<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>o la <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>azione \u00e8 conclus<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>No<span class=\"_ _2\"></span>te illustr<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>e al Bilancio Consolida<span class=\"_ _2\"></span>to  al 31/12/2024<span class=\"_ _24e\"> </span>A<span class=\"_ _2\"></span>ttiv<span class=\"_ _0\"></span>o<span class=\"_ _24e\"> </span>A<span class=\"_ _2\"></span>ttivo non Corr<span class=\"_ _0\"></span>ente<span class=\"_ _24e\"> </span>1. A<span class=\"_ _2\"></span>ttivit\u00e0 immateriali<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a movime<span class=\"_ _1\"></span>ntazio<span class=\"_ _1\"></span>ne del<span class=\"_ _1\"></span>la voce \u00e8 st<span class=\"_ _1\"></span>ata la s<span class=\"_ _1\"></span>egue<span class=\"_ _1\"></span>nte:<span class=\"_ _24e\"> </span>IMMOBILIZZA<span class=\"_ _1\"></span>ZIONI IMMA<span class=\"_ _2\"></span>TERIALI<span class=\"ls1 ws1\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Di<span class=\"_ _1\"></span>ritti di b<span class=\"_ _1\"></span>reve<span class=\"_ _1\"></span>tto in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ale e d<span class=\"_ _1\"></span>iritti d<span class=\"_ _1\"></span>i uti<span class=\"_ _1\"></span>lizz<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>lle o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>e dell'ingegno<span class=\"_ _24e\"> </span>Immobilizzazioni im<span class=\"_ _1\"></span>mate<span class=\"_ _1\"></span>rial<span class=\"_ _1\"></span>i in co<span class=\"_ _1\"></span>rso e<span class=\"_ _1\"></span>d altre<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>Attivit\u00e0<span class=\"_ _0\"></span> immateriali<span class=\"_ _24e\"> </span>Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 01/01/2<span class=\"_ _1\"></span>023<span class=\"_ _132\"> </span><span class=\"ff2 ls71 ws74\">7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _133\"> </span></span><span class=\"ff2\">-<span class=\"_ _134\"> </span><span class=\"ls71 ws74\">7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span></span>Incrementi/(Decrementi/Dismissioni)<span class=\"_ _135\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _136\"> </span>-<span class=\"_ _137\"> </span>-<span class=\"_ _24e\"> </span></span>Ammor<span class=\"_ _1\"></span>tamenti <span class=\"_ _138\"> </span><span class=\"ls2a ws2c\">(2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>9)<span class=\"_ _136\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _139\"> </span></span>(2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>9)<span class=\"_ _24e\"> </span></span>Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 31/12/20<span class=\"_ _1\"></span>23<span class=\"_ _13a\"> </span><span class=\"ff2 ls74 ws77\">5.<span class=\"_ _1\"></span>013<span class=\"_ _136\"> </span></span><span class=\"ff2\">-<span class=\"_ _49\"> </span><span class=\"ls74 ws77\">5.013<span class=\"_ _24e\"> </span></span></span>Incrementi/(Decrementi/Dismissioni)<span class=\"_ _13b\"> </span><span class=\"ls6b ws6e\">46.060<span class=\"_ _13c\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9.9<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _13d\"> </span><span class=\"ls7e ws81\">185<span class=\"_ _1\"></span>.98<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></span></span>Ammor<span class=\"_ _1\"></span>tamenti <span class=\"_ _13e\"> </span><span class=\"ls27 ws29\">(11<span class=\"_ _1\"></span>.178)<span class=\"_ _133\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _13d\"> </span></span>(11<span class=\"_ _1\"></span>.178<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span>Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 31/12/20<span class=\"_ _1\"></span>24<span class=\"_ _13f\"> </span><span class=\"ff2 ls1e ws20\">39<span class=\"_ _0\"></span>.895<span class=\"_ _13c\"> </span><span class=\"ls6e ws71\">13<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _13d\"> </span>1<span class=\"_ _1\"></span>79.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>\u201c<span class=\"_ _1\"></span>Diritti di <span class=\"_ _2\"></span>b<span class=\"_ _1\"></span>revetto <span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>dust<span class=\"_ _1\"></span>riale e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>iritti <span class=\"_ _0\"></span>di utiliz<span class=\"_ _1\"></span>zazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>elle opere di <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>ngegno\u201d <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>prend<span class=\"_ _1\"></span>e pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente <span class=\"_ _0\"></span>l\u2019i<span class=\"_ _1\"></span>mplem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>nuov<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>soft<span class=\"_ _1\"></span>war<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>pro<span class=\"_ _1\"></span>priet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>aliz<span class=\"_ _1\"></span>zati <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2024.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>variaz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>voce <span class=\"_ _f\"> </span>\u201cIm<span class=\"_ _1\"></span>mobil<span class=\"_ _1\"></span>izzazi<span class=\"_ _1\"></span>oni <span class=\"_ _f\"> </span>imma<span class=\"_ _1\"></span>teriali <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>corso <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>altre\u201d <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>ispetto <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ll\u2019esercizi<span class=\"_ _1\"></span>o pre<span class=\"_ _1\"></span>cedente <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>legat<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nvece <span class=\"_ _15\"> </span>ai <span class=\"_ _13\"> </span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _15\"> </span>sos<span class=\"_ _1\"></span>tenu<span class=\"_ _1\"></span>ti <span class=\"_ _15\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _15\"> </span>l\u2019i<span class=\"_ _1\"></span>mple<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>azione <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>nu<span class=\"_ _1\"></span>ov<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>soft<span class=\"_ _1\"></span>ware ges<span class=\"_ _1\"></span>tional<span class=\"_ _1\"></span>e il cui <span class=\"ff6 ls91 ws93\">go-l<span class=\"_ _1\"></span>ive</span> \u00e8 av<span class=\"_ _1\"></span>venu<span class=\"_ _1\"></span>to in data 1\u00b0 gennai<span class=\"_ _1\"></span>o 2025. 2. A<span class=\"_ _2\"></span>ttivit\u00e0 materiali<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a movime<span class=\"_ _1\"></span>ntazio<span class=\"_ _1\"></span>ne del<span class=\"_ _1\"></span>la voce \u00e8 st<span class=\"_ _1\"></span>ata la s<span class=\"_ _1\"></span>egue<span class=\"_ _1\"></span>nte <span class=\"ff1f\">(<span class=\"_ _0\"></span>ved<span class=\"_ _1\"></span>i pagin<span class=\"_ _1\"></span>a succe<span class=\"_ _1\"></span>ssiva)<span class=\"_ _24e\"> </span></span>IMMOBILIZZA<span class=\"_ _1\"></span>ZIONI MA<span class=\"_ _2\"></span>TERIALI<span class=\"ls1 ws1\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Immobili<span class=\"_ _24e\"> </span>Impianti,<span class=\"_ _24e\"> </span>ma<span class=\"_ _1\"></span>cchi<span class=\"_ _1\"></span>nar<span class=\"_ _1\"></span>i e attrezzatur<span class=\"_ _0\"></span>e<span class=\"_ _24e\"> </span>Mo<span class=\"_ _1\"></span>bili e <span class=\"_ _18\"></span><span class=\"ff2\"> </span>arredi<span class=\"_ _24e\"> </span>Macchine <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>d'<span class=\"_ _1\"></span>uff.<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ttr.<span class=\"_ _e4\"> </span><span class=\"ff2 ls1e ws20\">Au<span class=\"_ _1\"></span>to<span class=\"_ _24e\"> </span></span>Im<span class=\"_ _1\"></span>m. <span class=\"_ _18\"></span><span class=\"ff2\"> </span>materiali<span class=\"_ _0\"></span> <span class=\"_ _18\"></span><span class=\"ff2 ls1 ws1\"> </span>in co<span class=\"_ _1\"></span>rso<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>Attiv<span class=\"_ _1\"></span>it\u00e0 materiali<span class=\"_ _24e\"> </span>Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 1/1/202<span class=\"_ _1\"></span>3<span class=\"_ _49\"> </span><span class=\"ff2 ls86 ws88\">54<span class=\"_ _1\"></span>4.<span class=\"_ _1\"></span>077<span class=\"_ _ca\"> </span><span class=\"ls70 ws73\">2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>661<span class=\"_ _3b\"> </span><span class=\"ls25 ws27\">31<span class=\"_ _1\"></span>.11<span class=\"_ _1\"></span>8<span class=\"_ _c\"> </span><span class=\"ls98 ws9a\">26<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>76<span class=\"_ _7e\"> </span><span class=\"ls74 ws77\">13<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>345<span class=\"_ _7b\"> </span><span class=\"lsc8 wscc\">2<span class=\"_ _2\"></span>1.000<span class=\"_ _140\"> </span><span class=\"ls2d ws2f\">755.97<span class=\"_ _1\"></span>7<span class=\"_ _24e\"> </span></span></span></span></span></span></span></span>di cu<span class=\"_ _1\"></span>i Dir<span class=\"_ _1\"></span>itti d'u<span class=\"_ _1\"></span>so IFR<span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>16<span class=\"_ _141\"> </span><span class=\"ls73 ws76\">544.077<span class=\"_ _65\"> </span></span>-<span class=\"_ _65\"> </span>-<span class=\"_ _142\"> </span>-<span class=\"_ _6f\"> </span><span class=\"ls25 ws27\">13<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>45<span class=\"_ _142\"> </span></span>-<span class=\"_ _82\"> </span><span class=\"lsa4 wsa6\">6<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span>Incrementi/(Decrementi/Dismissioni)<span class=\"_ _a9\"> </span><span class=\"ls2c ws2e\">35<span class=\"_ _1\"></span>.5<span class=\"_ _1\"></span>42<span class=\"_ _143\"> </span><span class=\"ls1c ws1e\">900<span class=\"_ _7b\"> </span><span class=\"ls13 ws14\">2<span class=\"_ _1\"></span>5.0<span class=\"_ _1\"></span>07<span class=\"_ _c\"> </span>18.979<span class=\"_ _140\"> </span><span class=\"ls65 ws68\">15<span class=\"_ _0\"></span>2.354<span class=\"_ _d1\"> </span><span class=\"ls6a ws6d\">153.<span class=\"_ _1\"></span>360<span class=\"_ _6f\"> </span><span class=\"ls6b ws6e\">386.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>42<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Riclassifiche<span class=\"_ _11c\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _24e\"> </span></span>Ripristini di valore/(<span class=\"_ _0\"></span>Svalutazioni)<span class=\"_ _144\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _24e\"> </span></span>Ammor<span class=\"_ _1\"></span>tamenti <span class=\"_ _12e\"> </span><span class=\"ls94 ws96\">(4<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>745<span class=\"_ _1\"></span>)<span class=\"_ _3e\"> </span><span class=\"ls26 ws28\">(<span class=\"_ _1\"></span>750<span class=\"_ _1\"></span>)<span class=\"_ _c\"> </span><span class=\"ls81 ws84\">(5.7<span class=\"_ _1\"></span>82)<span class=\"_ _84\"> </span><span class=\"ls2a ws2c\">(<span class=\"_ _1\"></span>8.<span class=\"_ _1\"></span>499)<span class=\"_ _82\"> </span><span class=\"ls96 ws98\">(6<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>111)<span class=\"_ _65\"> </span><span class=\"fc4 ls1 ws1\">-<span class=\"_ _100\"> </span></span><span class=\"ls27 ws29\">(12<span class=\"_ _1\"></span>5.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>87<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 31/12/20<span class=\"_ _1\"></span>23<span class=\"_ _13d\"> </span><span class=\"ff2 ls68 ws6b\">53<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>874<span class=\"_ _52\"> </span><span class=\"ls25 ws27\">2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>811<span class=\"_ _7b\"> </span><span class=\"ls1c ws1e\">50.343<span class=\"_ _c\"> </span><span class=\"ls71 ws74\">3<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _140\"> </span><span class=\"ls1a ws1c\">220<span class=\"_ _1\"></span>.588<span class=\"_ _6f\"> </span></span></span></span></span>174<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _43\"> </span><span class=\"ls6a ws6d\">1.<span class=\"_ _1\"></span>016.232<span class=\"_ _24e\"> </span></span></span>Incrementi/(Decrementi/Dismissioni)<span class=\"_ _143\"> </span><span class=\"ls13 ws14\">(32<span class=\"_ _1\"></span>.626)<span class=\"_ _fc\"> </span><span class=\"lse ws10\">1.090<span class=\"_ _84\"> </span><span class=\"ls96 ws98\">11<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>27<span class=\"_ _1\"></span>3<span class=\"_ _84\"> </span></span></span>35.<span class=\"_ _1\"></span>818<span class=\"_ _3b\"> </span><span class=\"ls7f ws82\">2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>2<span class=\"_ _142\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _c\"> </span><span class=\"ls2c ws2e\">42.737<span class=\"_ _24e\"> </span></span></span></span></span>Riclassifiche<span class=\"_ _11c\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _143\"> </span><span class=\"ls24 ws26\">55<span class=\"_ _1\"></span>0<span class=\"_ _65\"> </span></span>-<span class=\"_ _3e\"> </span><span class=\"ls24 ws26\">(55<span class=\"_ _1\"></span>0)<span class=\"_ _65\"> </span></span>-<span class=\"_ _60\"> </span><span class=\"ls27 ws29\">(174<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0)<span class=\"_ _5a\"> </span>(174.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0)<span class=\"_ _24e\"> </span></span></span>Ripristini di valore/(<span class=\"_ _0\"></span>Svalutazioni)<span class=\"_ _144\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _24e\"> </span></span>Ammor<span class=\"_ _1\"></span>tamenti <span class=\"_ _145\"> </span><span class=\"ls1b ws1d\">(50.001<span class=\"_ _0\"></span>)<span class=\"_ _3e\"> </span><span class=\"ls1e ws20\">(<span class=\"_ _0\"></span>925)<span class=\"_ _9a\"> </span><span class=\"ls2a ws2c\">(7.<span class=\"_ _0\"></span>959)<span class=\"_ _bd\"> </span><span class=\"ls72 ws75\">(13.78<span class=\"_ _1\"></span>4)<span class=\"_ _6f\"> </span><span class=\"ls67 ws6a\">(<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>76)<span class=\"_ _142\"> </span><span class=\"fc4 ls1 ws1\">-<span class=\"_ _60\"> </span></span><span class=\"ls86 ws88\">(1<span class=\"_ _0\"></span>45.<span class=\"_ _1\"></span>445<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 31/12/20<span class=\"_ _1\"></span>24<span class=\"_ _146\"> </span><span class=\"ff2 ls6f ws72\">448.2<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _fc\"> </span><span class=\"ls2a ws2c\">3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>527<span class=\"_ _84\"> </span><span class=\"ls31 ws33\">5<span class=\"_ _0\"></span>3.657<span class=\"_ _7b\"> </span><span class=\"ls68 ws6b\">5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>0<span class=\"_ _69\"> </span>174<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>94<span class=\"_ _142\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _bd\"> </span><span class=\"ls6e ws71\">7<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>16<span class=\"_ _17\"></span>4<span class=\"_ _24e\"> </span></span></span></span></span></span></span>di cu<span class=\"_ _1\"></span>i Dir<span class=\"_ _1\"></span>itti d'u<span class=\"_ _1\"></span>so IFR<span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>16<span class=\"_ _61\"> </span> <span class=\"_ _a2\"> </span> <span class=\"_ _a2\"> </span><span class=\"fc4\"> <span class=\"_ _4e\"> </span> <span class=\"_ _a2\"> </span> <span class=\"_ _a2\"> </span> <span class=\"_ _a2\"> </span></span> Valo<span class=\"_ _1\"></span>re netto a<span class=\"_ _1\"></span>l 31/<span class=\"_ _2\"></span>12/2023<span class=\"_ _25\"> </span><span class=\"lsa5 wsa7\">5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>74<span class=\"_ _142\"> </span></span><span class=\"ff33\">-<span class=\"_ _142\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _6f\"> </span></span><span class=\"ls2c ws2e\">220<span class=\"_ _1\"></span>.588<span class=\"_ _142\"> </span></span><span class=\"ff33\">-<span class=\"_ _82\"> </span></span><span class=\"lsa4 wsa6\">7<span class=\"_ _1\"></span>51<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span>Incrementi/<span class=\"_ _0\"></span>(Decrementi/Dismiss<span class=\"_ _0\"></span>ioni)<span class=\"_ _74\"> </span><span class=\"lsa2 wsa4\">(<span class=\"_ _1\"></span>32.<span class=\"_ _1\"></span>626<span class=\"_ _1\"></span>)<span class=\"_ _142\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _142\"> </span>-<span class=\"_ _9a\"> </span><span class=\"lsa0 wsa2\">2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _142\"> </span></span>-<span class=\"_ _3b\"> </span><span class=\"ls77 ws7a\">(<span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span>444)<span class=\"_ _24e\"> </span></span></span></span>Ammortamenti <span class=\"_ _147\"> </span><span class=\"ls12 ws8\">(50<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>01)<span class=\"_ _142\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _142\"> </span>-<span class=\"_ _3f\"> </span><span class=\"lsa6 wsa8\">(<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>76<span class=\"_ _1\"></span>)<span class=\"_ _4e\"> </span></span>-<span class=\"_ _67\"> </span><span class=\"ls2d ws2f\">(122.777<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Valo<span class=\"_ _1\"></span>re netto a<span class=\"_ _1\"></span>l 31/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _148\"> </span><span class=\"ls30 ws32\">4<span class=\"_ _1\"></span>48<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>247<span class=\"_ _4e\"> </span></span><span class=\"ff34\">-<span class=\"_ _65\"> </span>-<span class=\"_ _142\"> </span>-<span class=\"_ _82\"> </span></span><span class=\"lsc9 wscd\">174<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>94<span class=\"_ _4e\"> </span></span><span class=\"ff34\">-<span class=\"_ _69\"> </span></span><span class=\"ls67 ws6a\">6<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>241<span class=\"_ _24e\"> </span></span>Gi in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nti del per<span class=\"_ _1\"></span>iodo si r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>cono pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente all<span class=\"_ _1\"></span>a stipu<span class=\"_ _1\"></span>la di nuovi cont<span class=\"_ _1\"></span>ratti di no<span class=\"_ _1\"></span>legg<span class=\"_ _1\"></span>io per <span class=\"_ _1\"></span>auto <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>azien<span class=\"_ _1\"></span>dale, <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>appa<span class=\"_ _1\"></span>recchia<span class=\"_ _1\"></span>ture <span class=\"_ _1\"></span>elett<span class=\"_ _1\"></span>ronich<span class=\"_ _1\"></span>e (se<span class=\"_ _1\"></span>rve<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>compu<span class=\"_ _1\"></span>ter<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>telefo<span class=\"_ _1\"></span>ni ce<span class=\"_ _1\"></span>llular<span class=\"_ _1\"></span>i, etc) e a mo<span class=\"_ _1\"></span>bili e arr<span class=\"_ _1\"></span>edi (scr<span class=\"_ _1\"></span>ivanie<span class=\"_ _1\"></span>, tavoli p<span class=\"_ _1\"></span>er sal<span class=\"_ _1\"></span>e riunio<span class=\"_ _1\"></span>ni, etc).<span class=\"_ _24e\"> </span>I  decr<span class=\"_ _0\"></span>ementi  del<span class=\"_ _0\"></span>  periodo  s<span class=\"_ _0\"></span>i  riferi<span class=\"_ _0\"></span>scono  i<span class=\"_ _0\"></span>nvec<span class=\"_ _0\"></span>e  all\u2019<span class=\"_ _2\"></span>adeguamento<span class=\"_ _0\"></span>  IST<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>T  per <span class=\"_ _16\"> </span>l\u2019<span class=\"_ _2\"></span>anno  202<span class=\"_ _2\"></span>4  dei Dir<span class=\"_ _1\"></span>itti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>us<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>sull<span class=\"_ _1\"></span>\u2019immo<span class=\"_ _1\"></span>bile <span class=\"_ _f\"> </span>cos\u00ec <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>revisto <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>affitto <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rinci<span class=\"_ _1\"></span>pio <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale IFRS 16.<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ecrem<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>voce <span class=\"_ _17\"></span>\u201cImm<span class=\"_ _1\"></span>obiliz<span class=\"_ _1\"></span>zazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>mater<span class=\"_ _1\"></span>iali <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>so\u201d <span class=\"_ _1\"></span>rigu<span class=\"_ _1\"></span>arda <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricla<span class=\"_ _1\"></span>ssific<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sbor<span class=\"_ _1\"></span>si sos<span class=\"_ _1\"></span>tenuti <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquis<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>ter<span class=\"_ _1\"></span>reni <span class=\"_ _d\"> </span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>ntemente <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>egist<span class=\"_ _1\"></span>rati <span class=\"_ _d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>le <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>mobil<span class=\"_ _1\"></span>izzaz<span class=\"_ _1\"></span>ioni <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>or<span class=\"_ _1\"></span>a regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201cA<span class=\"_ _0\"></span>ttiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n co<span class=\"_ _1\"></span>rso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a co<span class=\"_ _1\"></span>ntra<span class=\"_ _1\"></span>tti\u201d <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>line<span class=\"_ _1\"></span>a co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>adott<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>livel<span class=\"_ _1\"></span>lo di G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o.<span class=\"_ _24e\"> </span>Nel <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>eff<span class=\"_ _1\"></span>ettuate <span class=\"_ _17\"></span>alie<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ismissio<span class=\"_ _1\"></span>ni, <span class=\"_ _17\"></span>rotta<span class=\"_ _1\"></span>mazioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>cun tipo.<span class=\"_ _24e\"> </span>3. A<span class=\"_ _2\"></span>ttivit\u00e0 per imposte an<span class=\"_ _0\"></span>ticipate<span class=\"_ _24e\"> </span>Il <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>Atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _16\"> </span>per <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>nticipate <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _d\"> </span>comp<span class=\"_ _1\"></span>osto <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>rinci<span class=\"_ _1\"></span>palme<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>all\u2019effetto <span class=\"_ _d\"> </span>fis<span class=\"_ _1\"></span>cal<span class=\"_ _1\"></span>e ca<span class=\"_ _1\"></span>lcolato <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>segui<span class=\"_ _1\"></span>to d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>rettifi<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ese<span class=\"_ _1\"></span>guite <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 ls5 ws5\">first <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>adoption<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _1\"></span>genn<span class=\"_ _1\"></span>aio <span class=\"_ _1\"></span>2022). <span class=\"_ _1\"></span>Nel </span></span>dett<span class=\"_ _1\"></span>agli<span class=\"_ _1\"></span>o, <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sser<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>icemb<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _f\"> </span>pari <span class=\"_ _f\"> </span>ad <span class=\"_ _f\"> </span>\u20ac <span class=\"_ _f\"> </span>93 <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>igliaia<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>si <span class=\"_ _f\"> </span>rife<span class=\"_ _1\"></span>risce <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>\u20ac <span class=\"_ _f\"> </span>81 migli<span class=\"_ _1\"></span>aia <span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>one<span class=\"_ _1\"></span>ri di <span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>otazio<span class=\"_ _1\"></span>ne capit<span class=\"_ _1\"></span>aliz<span class=\"_ _1\"></span>zati in <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nza secon<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>le regol<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>OI<span class=\"_ _1\"></span>C <span class=\"_ _0\"></span>ril<span class=\"_ _1\"></span>asciati in un arco te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>ale di 5 es<span class=\"_ _1\"></span>ercizi<span class=\"_ _24e\"> </span>4. Altr<span class=\"_ _0\"></span>e attivit\u00e0 non C<span class=\"_ _0\"></span>orren<span class=\"_ _2\"></span>ti<span class=\"_ _24e\"> </span>Par<span class=\"_ _1\"></span>tec<span class=\"_ _0\"></span>ip<span class=\"_ _1\"></span>az<span class=\"_ _0\"></span>ioni in i<span class=\"_ _1\"></span>mpres<span class=\"_ _0\"></span>e collega<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e e joint<span class=\"_ _0\"></span>-venture<span class=\"_ _24e\"> </span>Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io al 31 dicemb<span class=\"_ _1\"></span>re 2024 \u00e8 il segue<span class=\"_ _1\"></span>nte:<span class=\"_ _24e\"> </span>P<span class=\"_ _0\"></span>ARTECIP<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZIONI IN<span class=\"_ _0\"></span> IMPRE<span class=\"_ _1\"></span>SE COLLEGA<span class=\"_ _2\"></span>TE<span class=\"_ _24e\"> </span>Sede <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>(P<span class=\"_ _1\"></span>aes<span class=\"_ _1\"></span>e)<span class=\"_ _40\"> </span><span class=\"ls1c ws1e\">Valuta<span class=\"_ _24e\"> </span></span>Patrim. <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>Ne<span class=\"_ _1\"></span>tto (con risu<span class=\"_ _1\"></span>ltato) <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>in valuta<span class=\"_ _24e\"> </span>Risu<span class=\"_ _1\"></span>ltato  <span class=\"ls1 ws1\"> </span>eserciz<span class=\"_ _0\"></span>io <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>in valuta<span class=\"_ _24e\"> </span>Patrim. <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>Ne<span class=\"_ _1\"></span>tto (con risu<span class=\"_ _1\"></span>ltato) <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>in Eu<span class=\"_ _1\"></span>ro<span class=\"_ _24e\"> </span>Qu<span class=\"_ _1\"></span>ota d<span class=\"_ _1\"></span>i possesso<span class=\"_ _24e\"> </span>Fr<span class=\"_ _1\"></span>az.<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>di P<span class=\"_ _1\"></span>atri<span class=\"_ _1\"></span>m. <span class=\"_ _18\"></span><span class=\"ff2\"> </span>Ne<span class=\"_ _1\"></span>tto <span class=\"_ _29\"></span><span class=\"ff2\"> </span>in Eu<span class=\"_ _1\"></span>ro<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e att<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>ito in Bilancio<span class=\"_ _24e\"> </span>BE<span class=\"_ _1\"></span>SS Pow<span class=\"_ _1\"></span>er Cor<span class=\"_ _1\"></span>p.<span class=\"_ _46\"> </span><span class=\"ls22 ws24\">Delaware<span class=\"_ _0\"></span> (USA)<span class=\"_ _c7\"> </span><span class=\"ls95 ws97\">US<span class=\"_ _1\"></span>D<span class=\"_ _2c\"> </span><span class=\"ls12 ws8\">1.<span class=\"_ _1\"></span>675.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>58<span class=\"_ _149\"> </span><span class=\"ls86 ws88\">(1.<span class=\"_ _1\"></span>215.<span class=\"_ _1\"></span>245)<span class=\"_ _2c\"> </span><span class=\"ls30 ws32\">1.<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _6\"> </span><span class=\"ls2c ws2e\">2<span class=\"_ _1\"></span>5%<span class=\"_ _5a\"> </span><span class=\"ls2f ws31\">4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>3.1<span class=\"_ _1\"></span>33<span class=\"_ _32\"> </span><span class=\"ls61 ws64\">1.<span class=\"_ _1\"></span>54<span class=\"_ _1\"></span>4.2<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span></span></span></span></span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _14a\"> </span><span class=\"ls1 ws1\"> <span class=\"_ _2f\"> </span> <span class=\"_ _4f\"> </span><span class=\"ls12 ws8\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>675.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>58<span class=\"_ _3d\"> </span><span class=\"ls6f ws72\">(<span class=\"_ _0\"></span>1.2<span class=\"_ _0\"></span>15<span class=\"_ _0\"></span>.24<span class=\"_ _2\"></span>5)<span class=\"_ _fb\"> </span><span class=\"ls70 ws73\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _51\"> </span><span class=\"ls1 ws1\"> <span class=\"_ _14b\"> </span><span class=\"ls13 ws14\">4<span class=\"_ _1\"></span>03.13<span class=\"_ _1\"></span>3<span class=\"_ _fb\"> </span></span></span></span>1.544.2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span></span></span></span>Le <span class=\"_ _f\"> </span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>diritt<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>am<span class=\"_ _1\"></span>eric<span class=\"_ _1\"></span>ano <span class=\"_ _f\"> </span>CUY<span class=\"_ _1\"></span>LER <span class=\"_ _f\"> </span>Gree<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>En<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>y <span class=\"_ _f\"> </span>LLC <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>QUIT<span class=\"_ _1\"></span>MAN <span class=\"_ _f\"> </span>Gre<span class=\"_ _1\"></span>en <span class=\"_ _f\"> </span>Energ<span class=\"_ _1\"></span>y <span class=\"_ _f\"> </span>LLC<span class=\"_ _1\"></span>, ent<span class=\"_ _1\"></span>ramb<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecipa<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nteram<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>dall<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>ltea <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _17\"></span>Powe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>SA <span class=\"_ _17\"></span>Corp.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ncorch<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>anco<span class=\"_ _1\"></span>ra ope<span class=\"_ _1\"></span>rative<span class=\"_ _1\"></span>, so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>e liq<span class=\"_ _1\"></span>uidate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>so d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>concent<span class=\"_ _1\"></span>rare <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>prop<span class=\"_ _1\"></span>rie <span class=\"_ _1\"></span>risor<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>sulla soc<span class=\"_ _1\"></span>iet\u00e0 o<span class=\"_ _1\"></span>pera<span class=\"_ _1\"></span>tiva BE<span class=\"_ _1\"></span>SS Power Co<span class=\"_ _1\"></span>rp.<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>teci<span class=\"_ _1\"></span>pazione <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>llegat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>BES<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>Power <span class=\"_ _17\"></span>Co<span class=\"_ _1\"></span>rp., <span class=\"_ _17\"></span>valut<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>to, <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ato sva<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>in quanto <span class=\"_ _0\"></span>il managem<span class=\"_ _1\"></span>ent, conside<span class=\"_ _1\"></span>rata l\u2019<span class=\"_ _0\"></span>alt<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>argin<span class=\"_ _1\"></span>alit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>lo svilu<span class=\"_ _1\"></span>ppo <span class=\"_ _0\"></span>in sta<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>avanz<span class=\"_ _1\"></span>ato dei <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogetti <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>ere, <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>itien<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>ussist<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>alcu<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>eleme<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 ls5 ws5\">impairment</span>. T<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>esti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogetti, <span class=\"_ _1\"></span>si seg<span class=\"_ _1\"></span>nala <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogetto <span class=\"_ _1\"></span>Stor<span class=\"_ _1\"></span>age <span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>ominato <span class=\"_ _17\"></span>\u201cLun<span class=\"_ _1\"></span>d\u201d <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rrenti <span class=\"_ _17\"></span>manife<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>intere<span class=\"_ _1\"></span>ssi da pa<span class=\"_ _1\"></span>rte d<span class=\"_ _1\"></span>i investito<span class=\"_ _1\"></span>ri ter<span class=\"_ _1\"></span>zi.<span class=\"_ _24e\"> </span>A<span class=\"_ _2\"></span>ttivo Corr<span class=\"_ _0\"></span>ente<span class=\"_ _24e\"> </span>5. Rimanenze e A<span class=\"_ _56\"></span>ttivit\u00e0 in c<span class=\"_ _0\"></span>orso da Contr<span class=\"_ _2\"></span>atti<span class=\"_ _24e\"> </span>Nel<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>voce <span class=\"_ _16\"> </span>\u201cRim<span class=\"_ _1\"></span>anenze\u201d <span class=\"_ _d\"> </span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _d\"> </span>isc<span class=\"_ _1\"></span>ritte <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span><span class=\"ff6 ls5 ws5\">Business <span class=\"_ _f\"> </span>Op<span class=\"_ _1\"></span>portunities</span> <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mpren<span class=\"_ _1\"></span>dono <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>sti<span class=\"_ _29\"></span> sos<span class=\"_ _1\"></span>tenuti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>su <span class=\"_ _1\"></span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Co-Svilupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>ualiz<span class=\"_ _1\"></span>zazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>iente <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>le non \u00e8 a<span class=\"_ _1\"></span>ncora s<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a final<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>RIMANENZE<span class=\"ls1 ws1\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _136\"> </span>Saldo al 31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2/202<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e scorte lordo<span class=\"_ _24e\"> </span>(F<span class=\"_ _2\"></span>.do sval.<span class=\"_ _24e\"> </span>ne s<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>te)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>sco<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e nette<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e scorte lordo<span class=\"_ _24e\"> </span>(F<span class=\"_ _2\"></span>.do sval.<span class=\"_ _24e\"> </span>ne s<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>te)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>sco<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e nette<span class=\"_ _24e\"> </span>Business Oppor<span class=\"_ _1\"></span>tunities<span class=\"_ _14c\"> </span><span class=\"ls7e ws81\">4.9<span class=\"_ _1\"></span>15.<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>4<span class=\"_ _2b\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _6f\"> </span></span>4.9<span class=\"_ _1\"></span>15.<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>4<span class=\"_ _2d\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>6<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _51\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _bc\"> </span></span>1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _14d\"> </span><span class=\"ls65 ws68\">4.<span class=\"_ _0\"></span>915<span class=\"_ _0\"></span>.354<span class=\"_ _12c\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _140\"> </span></span>4.9<span class=\"_ _0\"></span>15.3<span class=\"_ _0\"></span>54<span class=\"_ _43\"> </span><span class=\"ls6e ws71\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _51\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _14e\"> </span></span>1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _56\"></span>\u2019increment<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>significativo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _17\"></span><span class=\"ff6 ls5 ws5\">Business <span class=\"_ _1\"></span>Oppor<span class=\"_ _1\"></span>tunities</span><span class=\"ls1 ws1\"> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>rela<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>avanz<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019ite<span class=\"_ _1\"></span>r </span>auto<span class=\"_ _1\"></span>rizz<span class=\"_ _1\"></span>ativo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni <span class=\"_ _17\"></span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>Stor<span class=\"_ _1\"></span>age <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>funzi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>cision<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>AGP<span class=\"_ _56\"></span>, di <span class=\"_ _d\"> </span>off<span class=\"_ _1\"></span>rire <span class=\"_ _16\"> </span>agli <span class=\"_ _d\"> </span>inve<span class=\"_ _1\"></span>stitor<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>a <span class=\"_ _16\"> </span>mag<span class=\"_ _1\"></span>gior <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _16\"> </span>aggi<span class=\"_ _1\"></span>unto <span class=\"_ _d\"> </span>che <span class=\"_ _16\"> </span>poss<span class=\"_ _1\"></span>ano <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>llo <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>tesso <span class=\"_ _16\"> </span>temp<span class=\"_ _1\"></span>o ess<span class=\"_ _1\"></span>ere <span class=\"_ _0\"></span>pi\u00f9 attr<span class=\"_ _1\"></span>attivi, in <span class=\"_ _0\"></span>qua<span class=\"_ _1\"></span>lit\u00e0 di <span class=\"_ _0\"></span>\u201cproge<span class=\"_ _1\"></span>tti <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>aturi<span class=\"_ _1\"></span>\u201d<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>e perm<span class=\"_ _1\"></span>etta al <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>ott<span class=\"_ _1\"></span>enere contr<span class=\"_ _1\"></span>atti <span class=\"_ _0\"></span>pi\u00f9 rem<span class=\"_ _1\"></span>uner<span class=\"_ _1\"></span>ativi ris<span class=\"_ _1\"></span>petto al s<span class=\"_ _1\"></span>egment<span class=\"_ _1\"></span>o dei proge<span class=\"_ _1\"></span>tti <span class=\"ff6\">green fie<span class=\"_ _1\"></span>ld</span>.<span class=\"_ _24e\"> </span>Le <span class=\"_ _17\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>si <span class=\"_ _17\"></span>rif<span class=\"_ _1\"></span>erisco<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>sse <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>orma<span class=\"_ _1\"></span>lmente <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ult<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>nuale<span class=\"_ _1\"></span>, rela<span class=\"_ _1\"></span>tive <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>busi<span class=\"_ _1\"></span>ness <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Co-S<span class=\"_ _0\"></span>vil<span class=\"_ _1\"></span>uppo, <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>a <span class=\"_ _f\"> </span>comm<span class=\"_ _1\"></span>esse <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>inf<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>uale <span class=\"_ _f\"> </span>relative <span class=\"_ _f\"> </span>al <span class=\"_ _f\"></span>busine<span class=\"_ _1\"></span>ss del<span class=\"_ _1\"></span>l\u2019Effici<span class=\"_ _1\"></span>entam<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>Ene<span class=\"_ _1\"></span>rgetico, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ese<span class=\"_ _1\"></span>cuzione <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>fine <span class=\"_ _f\"></span>del <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o. <span class=\"_ _17\"></span>L<span class=\"_ _56\"></span>\u2019<span class=\"_ _0\"></span>avan<span class=\"_ _1\"></span>zamen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>\u00e8 dete<span class=\"_ _1\"></span>rminato <span class=\"_ _f\"></span>dai <span class=\"_ _17\"></span>costi <span class=\"_ _f\"></span>soste<span class=\"_ _1\"></span>nuti <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>mmati <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>ma<span class=\"_ _1\"></span>rgini <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ilevati <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>nett<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erdite attese<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>A<span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>TIV<span class=\"_ _1\"></span>IT<span class=\"_ _0\"></span>\u00c0 IN CO<span class=\"_ _1\"></span>RSO DA CO<span class=\"_ _1\"></span>NTR<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>TI  (Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _136\"> </span>Saldo al 31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2/202<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>lordo<span class=\"_ _24e\"> </span>(Fondo<span class=\"_ _0\"></span> sva<span class=\"_ _1\"></span>l.)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>netto<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>lordo<span class=\"_ _24e\"> </span>(Fondo<span class=\"_ _0\"></span> sva<span class=\"_ _1\"></span>l.)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>netto<span class=\"_ _24e\"> </span>Commesse infrannuali<span class=\"_ _14f\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>59.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _b\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _99\"> </span></span>4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9.9<span class=\"_ _1\"></span>5<span class=\"_ _17\"></span>4<span class=\"_ _140\"> </span><span class=\"ls62 ws65\">78<span class=\"_ _1\"></span>8.70<span class=\"_ _1\"></span>5<span class=\"_ _63\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _fc\"> </span></span>788<span class=\"_ _1\"></span>.705<span class=\"_ _24e\"> </span></span></span>Commesse ultrannuali<span class=\"_ _150\"> </span><span class=\"ls75 ws78\">54.86<span class=\"_ _2\"></span>1.663<span class=\"_ _fb\"> </span><span class=\"ls96 ws98\">(113<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>2)<span class=\"_ _60\"> </span></span>54.7<span class=\"_ _56\"></span>48.1<span class=\"_ _0\"></span>31<span class=\"_ _f7\"> </span><span class=\"ls30 ws32\">2<span class=\"_ _1\"></span>6.<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>8<span class=\"_ _5a\"> </span><span class=\"ls6c ws6f\">(<span class=\"_ _1\"></span>19.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _df\"> </span><span class=\"ls20 ws22\">26<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>593<span class=\"_ _1\"></span>.4<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _151\"> </span><span class=\"ls70 ws73\">55<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>32<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>617<span class=\"_ _fb\"> </span><span class=\"ls6a ws6d\">(1<span class=\"_ _0\"></span>13.<span class=\"_ _1\"></span>532)<span class=\"_ _152\"> </span><span class=\"lscb wsd0\">5<span class=\"_ _0\"></span>5.208.08<span class=\"_ _0\"></span>5<span class=\"_ _fb\"> </span><span class=\"ls71 ws74\">2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>1<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>3<span class=\"_ _5a\"> </span><span class=\"ls6e ws71\">(<span class=\"_ _1\"></span>19.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _64\"> </span><span class=\"ls65 ws68\">27<span class=\"_ _56\"></span>.382.1<span class=\"_ _0\"></span>39<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ambi<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span>l busi<span class=\"_ _1\"></span>ness <span class=\"_ _1\"></span>dell\u2019<span class=\"_ _1\"></span>Efficient<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nto Ene<span class=\"_ _1\"></span>rgetico, <span class=\"_ _1\"></span>pros<span class=\"_ _1\"></span>eguon<span class=\"_ _1\"></span>o le <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 di <span class=\"_ _1\"></span>EPC <span class=\"_ _1\"></span>relative all\u2019<span class=\"_ _1\"></span>inst<span class=\"_ _1\"></span>allazi<span class=\"_ _1\"></span>one  di <span class=\"_ _16\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>fotovolt<span class=\"_ _1\"></span>aici  su  condom<span class=\"_ _1\"></span>ini <span class=\"_ _16\"> </span>e  su <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>ianti  indus<span class=\"_ _1\"></span>tria<span class=\"_ _1\"></span>li <span class=\"_ _16\"> </span>o  di <span class=\"_ _16\"> </span>impr<span class=\"_ _1\"></span>ese agricole.<span class=\"_ _24e\"> </span>Nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ambi<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>Co-S<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>luppo, <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>lativa <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>se<span class=\"_ _1\"></span>gmento <span class=\"_ _17\"></span><span class=\"ff6\">Ba<span class=\"_ _1\"></span>ttery <span class=\"_ _17\"></span>Ener<span class=\"_ _1\"></span>gy <span class=\"_ _17\"></span>Storage </span>Sys<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>m<span class=\"ff3 ls1 ws1\"> <span class=\"_ _d\"> </span>(BE<span class=\"_ _1\"></span>SS) <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>mo<span class=\"_ _1\"></span>tivo <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>rincip<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>sig<span class=\"_ _1\"></span>nific<span class=\"_ _1\"></span>ativo <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mmess<span class=\"_ _1\"></span>e </span>ultrannuali. <span class=\"_ _15\"> </span>Il <span class=\"_ _15\"> </span>dett<span class=\"_ _1\"></span>aglio<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>delle <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>delle <span class=\"_ _13\"> </span>commesse <span class=\"_ _15\"> </span>ultrannuali <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>rip<span class=\"_ _1\"></span>ortato <span class=\"_ _15\"> </span>nella <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>abella seguente<span class=\"_ _0\"></span>:<span class=\"_ _24e\"> </span>COMMESSE<span class=\"_ _0\"></span> UL<span class=\"_ _2\"></span>TR<span class=\"_ _1\"></span>ANNUALI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>Stor<span class=\"_ _1\"></span>age<span class=\"_ _153\"> </span><span class=\"ls94 ws96\">4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>81<span class=\"_ _4c\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _17\"> </span>0<span class=\"_ _1\"></span>7.<span class=\"_ _17\"> </span>5<span class=\"_ _17\"></span>4<span class=\"_ _17\"></span>0<span class=\"_ _aa\"> </span><span class=\"ls8c ws8e\">23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>66<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>41<span class=\"_ _24e\"> </span></span></span></span>Fotovolt<span class=\"_ _1\"></span>aico<span class=\"_ _154\"> </span><span class=\"ls2d ws2f\">13.<span class=\"_ _1\"></span>03<span class=\"_ _1\"></span>5.6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _d3\"> </span><span class=\"ls1f ws21\">8<span class=\"_ _1\"></span>.205.332<span class=\"_ _fd\"> </span><span class=\"ls67 ws6a\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>76<span class=\"_ _24e\"> </span></span></span></span>Eoli<span class=\"_ _1\"></span>co<span class=\"_ _155\"> </span><span class=\"lse ws10\">1.1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1.67<span class=\"_ _2\"></span>4<span class=\"_ _d3\"> </span><span class=\"ls1b ws1d\">1.00<span class=\"_ _1\"></span>0.09<span class=\"_ _0\"></span>6<span class=\"_ _146\"> </span><span class=\"ls9c ws9e\">1<span class=\"_ _1\"></span>51<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _156\"> </span>54.861.663<span class=\"_ _126\"> </span><span class=\"ls70 ws73\">2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>612<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>96<span class=\"_ _1\"></span>8<span class=\"_ _3c\"> </span><span class=\"ls2c ws2e\">2<span class=\"_ _1\"></span>8.<span class=\"_ _1\"></span>248<span class=\"_ _1\"></span>.695<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _56\"></span>\u2019increment<span class=\"_ _0\"></span>o significativo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dalle<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>commes<span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>pluri<span class=\"_ _0\"></span>ennali \u00e8 <span class=\"_ _1\"></span>rif<span class=\"_ _0\"></span>erito principalment<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>avanzamen<span class=\"_ _0\"></span>to nel<span class=\"_ _1\"></span>l\u2019iter au<span class=\"_ _1\"></span>toriz<span class=\"_ _1\"></span>zativo de<span class=\"_ _1\"></span>i progetti B<span class=\"_ _1\"></span>ESS (Stor<span class=\"_ _1\"></span>age) contra<span class=\"_ _1\"></span>ttualiz<span class=\"_ _1\"></span>zati. Il fon<span class=\"_ _1\"></span>do sva<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione su atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 in cors<span class=\"_ _1\"></span>o da contr<span class=\"_ _1\"></span>atti si \u00e8 movim<span class=\"_ _1\"></span>entat<span class=\"_ _1\"></span>o come seg<span class=\"_ _1\"></span>ue:<span class=\"_ _24e\"> </span>FON<span class=\"_ _1\"></span>DO SVALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONE ATTI<span class=\"_ _1\"></span>VIT\u00c0 IN COR<span class=\"_ _1\"></span>SO DA CON<span class=\"_ _1\"></span>TR<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 01/<span class=\"_ _0\"></span>01/<span class=\"_ _0\"></span>2024<span class=\"_ _157\"> </span><span class=\"ls6e ws71\">19.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span>Accantonamenti<span class=\"_ _158\"> </span><span class=\"ls7e ws81\">93<span class=\"_ _1\"></span>.99<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span>Utilizzi<span class=\"_ _114\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span>Rilasci<span class=\"_ _159\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span>Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _89\"> </span><span class=\"ls25 ws27\">113<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>32<span class=\"_ _24e\"> </span></span>L<span class=\"_ _56\"></span>\u2019accanto<span class=\"_ _1\"></span>name<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>del <span class=\"_ _f\"> </span>per<span class=\"_ _1\"></span>iodo, <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>nea <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>princ<span class=\"_ _1\"></span>ipio <span class=\"_ _17\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"_ _17\"></span>15, <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _f\"> </span>regist<span class=\"_ _1\"></span>rato <span class=\"_ _f\"> </span>a <span class=\"_ _17\"></span>fro<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>di un\u2019<span class=\"_ _0\"></span>ana<span class=\"_ _1\"></span>lisi sulla m<span class=\"_ _1\"></span>argina<span class=\"_ _1\"></span>lit\u00e0 d<span class=\"_ _1\"></span>i alcun<span class=\"_ _1\"></span>e commes<span class=\"_ _1\"></span>se mino<span class=\"_ _1\"></span>ri.<span class=\"_ _24e\"> </span>6. Cr<span class=\"_ _0\"></span>editi c<span class=\"_ _0\"></span>ommerciali, Cr<span class=\"_ _2\"></span>editi tributari e Altre a<span class=\"_ _0\"></span>ttivit\u00e0 Corr<span class=\"_ _2\"></span>enti<span class=\"_ _24e\"> </span>Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io dei cre<span class=\"_ _1\"></span>diti sud<span class=\"_ _1\"></span>divisi p<span class=\"_ _1\"></span>er tipo<span class=\"_ _1\"></span>logia e sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza son<span class=\"_ _1\"></span>o ripo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ati nel<span class=\"_ _1\"></span>la tab<span class=\"_ _1\"></span>ella ch<span class=\"_ _1\"></span>e segu<span class=\"_ _1\"></span>e:<span class=\"_ _24e\"> </span>CREDITI ISC<span class=\"_ _1\"></span>RITTI NELL<span class=\"_ _2\"></span>'A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TIVO CIRCOL<span class=\"_ _1\"></span>ANTE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _15a\"> </span><span class=\"ffb fc4 ls1b ws1d\">Saldo dell'Eserci<span class=\"_ _0\"></span>zio<span class=\"_ _24e\"> </span></span>Im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili ent<span class=\"_ _1\"></span>ro l'e<span class=\"_ _1\"></span>serc<span class=\"_ _1\"></span>izio succes<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> </span>Im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili o<span class=\"_ _1\"></span>ltre l<span class=\"_ _1\"></span>'ese<span class=\"_ _1\"></span>rcizi<span class=\"_ _1\"></span>o succes<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _bc\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span>Di d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a residua inf<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>ore o uguale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>a cin<span class=\"_ _1\"></span>que a<span class=\"_ _1\"></span>nni<span class=\"_ _24e\"> </span>Di d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a residua su<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>iore a cinque anni<span class=\"_ _24e\"> </span>Cr<span class=\"_ _1\"></span>editi v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>o clie<span class=\"_ _1\"></span>nti<span class=\"_ _15b\"> </span><span class=\"ls97 ws99\">701.<span class=\"_ _1\"></span>399<span class=\"_ _15c\"> </span></span>-<span class=\"_ _15c\"> </span>-<span class=\"_ _143\"> </span><span class=\"ls97 ws99\">701<span class=\"_ _1\"></span>.399<span class=\"_ _4a\"> </span><span class=\"ls7b ws7e\">73<span class=\"_ _1\"></span>6.8<span class=\"_ _1\"></span>84<span class=\"_ _3e\"> </span><span class=\"ls72 ws75\">(35.4<span class=\"_ _1\"></span>85)<span class=\"_ _24e\"> </span></span></span></span>Crediti tributar<span class=\"_ _1\"></span>i<span class=\"_ _15d\"> </span><span class=\"ls2a ws2c\">79<span class=\"_ _1\"></span>2.4<span class=\"_ _1\"></span>96<span class=\"_ _15e\"> </span><span class=\"ls7b ws7e\">992<span class=\"_ _1\"></span>.665<span class=\"_ _4a\"> </span><span class=\"ls61 ws64\">4<span class=\"_ _1\"></span>03<span class=\"_ _1\"></span>.236<span class=\"_ _fc\"> </span><span class=\"ls13 ws14\">2<span class=\"_ _1\"></span>.188<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>97<span class=\"_ _7b\"> </span><span class=\"ls30 ws32\">3<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _97\"> </span><span class=\"ls12 ws8\">(8<span class=\"_ _1\"></span>73<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>67)<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Al<span class=\"_ _1\"></span>tre a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _15f\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _d4\"> </span></span>-<span class=\"_ _15c\"> </span>-<span class=\"_ _52\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>41<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _84\"> </span><span class=\"ls65 ws68\">2.6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3.334<span class=\"_ _bd\"> </span><span class=\"ls62 ws65\">(1.194.<span class=\"_ _1\"></span>291)<span class=\"_ _24e\"> </span></span></span></span>I <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>ti ver<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>clienti <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o is<span class=\"_ _1\"></span>critti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fon<span class=\"_ _1\"></span>do s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne (\u20ac<span class=\"_ _1\"></span>36 m<span class=\"_ _1\"></span>igliaia), <span class=\"_ _1\"></span>il q<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>incl<span class=\"_ _1\"></span>ude pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>antonam<span class=\"_ _1\"></span>enti e<span class=\"_ _1\"></span>ffettua<span class=\"_ _1\"></span>ti neg<span class=\"_ _1\"></span>li e<span class=\"_ _1\"></span>sercizi <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>cedenti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>rigua<span class=\"_ _1\"></span>rdo <span class=\"_ _1\"></span>a cre<span class=\"_ _1\"></span>diti <span class=\"_ _1\"></span>verso due clie<span class=\"_ _1\"></span>nti i <span class=\"_ _0\"></span>cui de<span class=\"_ _1\"></span>creti ingiu<span class=\"_ _1\"></span>ntivi son<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>tati rich<span class=\"_ _1\"></span>iesti e ottenu<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l corso dei pr<span class=\"_ _1\"></span>imi mesi del 2024 ed <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sito <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>noto. <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>inte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>venut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>(\u20ac <span class=\"_ _f\"></span>7 <span class=\"_ _17\"></span>migl<span class=\"_ _1\"></span>iaia) <span class=\"_ _17\"></span>\u00e8 invece frutto dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>degua<span class=\"_ _1\"></span>mento contab<span class=\"_ _1\"></span>ile <span class=\"_ _0\"></span>prev<span class=\"_ _1\"></span>isto dal <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipi<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span><span class=\"ff6\">(E<span class=\"_ _1\"></span>xpec<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ed Credit </span>Losses).<span class=\"_ _24e\"> </span>CREDITI COMM<span class=\"_ _1\"></span>ERCIALI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>Cr<span class=\"_ _1\"></span>editi c<span class=\"_ _1\"></span>omm<span class=\"_ _1\"></span>erci<span class=\"_ _1\"></span>ali - va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>e lord<span class=\"_ _1\"></span>o<span class=\"_ _160\"> </span>              737<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>34<span class=\"_ _1\"></span>3 <span class=\"_ _a1\"> </span><span class=\"ls67 ws6a\">76<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>11<span class=\"_ _1\"></span>3<span class=\"_ _146\"> </span><span class=\"ls62 ws65\">(28<span class=\"_ _1\"></span>.770<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span>(Fo<span class=\"_ _1\"></span>ndo s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e cred<span class=\"_ _1\"></span>iti co<span class=\"_ _1\"></span>mmer<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>i)<span class=\"_ _161\"> </span><span class=\"ls7e ws81\">(35<span class=\"_ _1\"></span>.94<span class=\"_ _1\"></span>3)<span class=\"_ _162\"> </span><span class=\"ls6c ws6f\">(<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>9.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _148\"> </span></span>(6<span class=\"_ _1\"></span>.713)<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale - v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>re nett<span class=\"_ _1\"></span>o<span class=\"_ _163\"> </span><span class=\"ff2 ls6d ws70\">701.<span class=\"_ _1\"></span>399<span class=\"_ _164\"> </span><span class=\"ls75 ws78\">73<span class=\"_ _0\"></span>6.884<span class=\"_ _165\"> </span><span class=\"ls10 ws12\">(35.485)<span class=\"_ _24e\"> </span></span></span></span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta n<span class=\"_ _1\"></span>ella t<span class=\"_ _1\"></span>abell<span class=\"_ _1\"></span>a segue<span class=\"_ _1\"></span>nte il dett<span class=\"_ _1\"></span>aglio d<span class=\"_ _1\"></span>ello sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>to per f<span class=\"_ _1\"></span>ascia dei c<span class=\"_ _1\"></span>rediti ve<span class=\"_ _1\"></span>rso cli<span class=\"_ _1\"></span>enti:<span class=\"_ _24e\"> </span>SCADENZIARIO <span class=\"ls1 ws1\"> </span>CREDITI COMM<span class=\"_ _1\"></span>ERCIALI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>A <span class=\"_ _29\"></span> scadere<span class=\"_ _24e\"> </span>Scaduti<span class=\"_ _56\"></span><span class=\"ff2 ls1 ws1\"> </span>fin<span class=\"_ _1\"></span>o a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>30 g<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>ni<span class=\"_ _24e\"> </span>Sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ti  tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>31 e 180 <span class=\"_ _18\"></span> giorni<span class=\"_ _24e\"> </span>Sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ti tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>181 e 270 giorni<span class=\"_ _24e\"> </span>Sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ti tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>271 e 360 giorni<span class=\"_ _24e\"> </span>Scaduti<span class=\"_ _14\"></span> <span class=\"_ _14\"></span><span class=\"ff2 ls1 ws1\"> </span>oltre <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>36<span class=\"_ _1\"></span>0 gior<span class=\"_ _1\"></span>ni<span class=\"_ _24e\"> </span>Cr<span class=\"_ _1\"></span>editi c<span class=\"_ _1\"></span>omm<span class=\"_ _1\"></span>erci<span class=\"_ _1\"></span>ali - va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>e lord<span class=\"_ _1\"></span>o<span class=\"_ _4b\"> </span><span class=\"ls7f ws82\">7<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _17\"> </span>3<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span><span class=\"ls6c ws6f\">2<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>14<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span><span class=\"ls96 ws98\">2<span class=\"_ _1\"></span>11.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span> <span class=\"_ _72\"> </span></span></span></span>34<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>501 <span class=\"_ _109\"> </span><span class=\"ls63 ws66\">530<span class=\"_ _65\"> </span></span>-<span class=\"_ _bd\"> </span><span class=\"ls96 ws98\">1<span class=\"_ _1\"></span>55.11<span class=\"_ _1\"></span>2 </span>(Fo<span class=\"_ _1\"></span>ndo s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e cred<span class=\"_ _1\"></span>iti co<span class=\"_ _1\"></span>mmer<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>i)<span class=\"_ _166\"> </span><span class=\"ls7e ws81\">(35<span class=\"_ _1\"></span>.94<span class=\"_ _1\"></span>3)<span class=\"_ _65\"> </span></span>-<span class=\"_ _65\"> </span>-<span class=\"_ _bd\"> </span><span class=\"ls27 ws29\">(10<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>30<span class=\"_ _1\"></span>1)<span class=\"_ _3e\"> </span><span class=\"ls81 ws84\">(53<span class=\"_ _1\"></span>0)<span class=\"_ _65\"> </span></span></span>-<span class=\"_ _bd\"> </span><span class=\"ls1a ws1c\">(25.1<span class=\"_ _0\"></span>12)<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale - v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>re nett<span class=\"_ _1\"></span>o<span class=\"_ _137\"> </span><span class=\"ff2 ls6d ws70\">701<span class=\"_ _1\"></span>.39<span class=\"_ _1\"></span>9<span class=\"_ _c\"> </span><span class=\"ls6e ws71\">2<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>71<span class=\"_ _1\"></span>4<span class=\"_ _6f\"> </span><span class=\"ls25 ws27\">2<span class=\"_ _1\"></span>11<span class=\"_ _1\"></span>.4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _14b\"> </span><span class=\"ls76 ws79\">33<span class=\"_ _1\"></span>0.20<span class=\"_ _1\"></span>0<span class=\"_ _5c\"> </span></span></span></span></span><span class=\"ff2\">-<span class=\"_ _65\"> </span>-<span class=\"_ _d1\"> </span><span class=\"lsc8 wscc\">13<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>000<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>di sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>to olt<span class=\"_ _1\"></span>re 3<span class=\"_ _1\"></span>60 g<span class=\"_ _1\"></span>iorni <span class=\"_ _1\"></span>si r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>sce a<span class=\"_ _1\"></span>d una <span class=\"_ _1\"></span>singol<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una p<span class=\"_ _1\"></span>i\u00f9 va<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>a tr<span class=\"_ _1\"></span>attati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>comm<span class=\"_ _1\"></span>ercial<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>AG<span class=\"_ _1\"></span>P <span class=\"_ _1\"></span>preved<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>lizz<span class=\"_ _1\"></span>are, <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>rel<span class=\"_ _1\"></span>ativa <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stinzi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l cre<span class=\"_ _1\"></span>dito, entr<span class=\"_ _1\"></span>o il prim<span class=\"_ _1\"></span>o seme<span class=\"_ _1\"></span>stre 2<span class=\"_ _1\"></span>025<span class=\"_ _24e\"> <span class=\"_ _24e\"> </span></span>I cre<span class=\"_ _1\"></span>diti tri<span class=\"_ _1\"></span>but<span class=\"_ _1\"></span>ari son<span class=\"_ _1\"></span>o cos\u00ec rip<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>titi:<span class=\"_ _24e\"> </span>CREDITI<span class=\"_ _0\"></span> TRIBUT<span class=\"_ _0\"></span>ARI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>Cr<span class=\"_ _1\"></span>editi d<span class=\"_ _1\"></span>'im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ta da S<span class=\"_ _1\"></span>upe<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>onus e<span class=\"_ _1\"></span>d alt<span class=\"_ _1\"></span>ri bo<span class=\"_ _1\"></span>nus e<span class=\"_ _1\"></span>dili<span class=\"_ _167\"> </span><span class=\"lse ws10\">1.831.449<span class=\"_ _168\"> </span><span class=\"ls65 ws68\">2.022.6<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>1<span class=\"_ _8\"> </span><span class=\"ls1f ws21\">(1<span class=\"_ _2\"></span>91.<span class=\"_ _1\"></span>202)<span class=\"_ _24e\"> </span></span></span></span>Cr<span class=\"_ _1\"></span>editi I<span class=\"_ _1\"></span>V<span class=\"_ _0\"></span>A<span class=\"_ _153\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>9.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>5<span class=\"_ _162\"> </span><span class=\"ls20 ws22\">956<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>598<span class=\"_ _169\"> </span><span class=\"ls7f ws82\">(<span class=\"_ _1\"></span>6<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Altri crediti tributa<span class=\"_ _1\"></span>rI<span class=\"_ _16a\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>7<span class=\"_ _1\"></span>3<span class=\"_ _13d\"> </span><span class=\"ls8c ws8e\">8<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.41<span class=\"_ _1\"></span>5<span class=\"_ _146\"> </span><span class=\"ls2c ws2e\">(3<span class=\"_ _1\"></span>5.0<span class=\"_ _1\"></span>42)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _16b\"> </span><span class=\"ls75 ws78\">2.1<span class=\"_ _0\"></span>88.39<span class=\"_ _0\"></span>7<span class=\"_ _d3\"> </span><span class=\"ls31 ws33\">3.061.664<span class=\"_ _164\"> </span><span class=\"ls7e ws81\">(<span class=\"_ _1\"></span>873<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>267<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Il <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ecrem<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _d\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _1\"></span>Credi<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>\u2019imp<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>Sup<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>onus <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _d\"> </span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _d\"> </span>b<span class=\"_ _1\"></span>onus <span class=\"_ _16\"> </span>edili\u201d <span class=\"_ _16\"> </span>si <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>ce all\u2019uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pens<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _56\"></span>pr<span class=\"_ _1\"></span>atich<span class=\"_ _1\"></span>e, <span class=\"_ _56\"></span>pre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>genzia <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _56\"></span>Ent<span class=\"_ _1\"></span>rate <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _56\"></span>rel<span class=\"_ _1\"></span>ative al <span class=\"_ _1\"></span>cosi<span class=\"_ _1\"></span>ddetto <span class=\"_ _1\"></span>\"s<span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>fatt<span class=\"_ _1\"></span>ura\" <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>istit<span class=\"_ _1\"></span>uito <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>D.<span class=\"_ _1\"></span>L. <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4/<span class=\"_ _0\"></span>2020 <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>succes<span class=\"_ _1\"></span>sivi <span class=\"_ _1\"></span>prov<span class=\"_ _1\"></span>ved<span class=\"_ _1\"></span>imenti <span class=\"_ _1\"></span>di leg<span class=\"_ _1\"></span>ge, ed in p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ticolar<span class=\"_ _1\"></span>e quell<span class=\"_ _1\"></span>e relative a<span class=\"_ _1\"></span>l Supe<span class=\"_ _1\"></span>rbon<span class=\"_ _1\"></span>us 1<span class=\"_ _2\"></span>10% su a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 avv<span class=\"_ _1\"></span>iate nel 202<span class=\"_ _1\"></span>2. I <span class=\"_ _13\"> </span>cred<span class=\"_ _1\"></span>iti <span class=\"_ _13\"> </span>IV<span class=\"_ _0\"></span>A <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>ri<span class=\"_ _1\"></span>ferisco<span class=\"_ _1\"></span>no <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>quan<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>m<span class=\"_ _1\"></span>aturato <span class=\"_ _13\"> </span>n<span class=\"_ _1\"></span>egli <span class=\"_ _13\"> </span>es<span class=\"_ _1\"></span>ercizi <span class=\"_ _13\"> </span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nti <span class=\"_ _15\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _13\"> </span>utiliz<span class=\"_ _1\"></span>zabil<span class=\"_ _1\"></span>i <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n comp<span class=\"_ _1\"></span>ensa<span class=\"_ _1\"></span>zione. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>rico<span class=\"_ _1\"></span>rda <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nforma <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>ade<span class=\"_ _1\"></span>rito <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>\u201cP<span class=\"_ _1\"></span>rocedu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>iquida<span class=\"_ _1\"></span>zione IV<span class=\"_ _0\"></span>A di G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po\u201d a par<span class=\"_ _1\"></span>tire d<span class=\"_ _1\"></span>al 1<span class=\"_ _2\"></span>\u00b0 ge<span class=\"_ _1\"></span>nnaio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4.<span class=\"_ _24e\"> </span>Gli alt<span class=\"_ _1\"></span>ri <span class=\"_ _0\"></span>cr<span class=\"_ _1\"></span>editi inclu<span class=\"_ _1\"></span>dono prin<span class=\"_ _1\"></span>cipal<span class=\"_ _1\"></span>mente ritenu<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>subi<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>da par<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>gli istitu<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>ban<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>su bonifi<span class=\"_ _1\"></span>ci per r<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ruttu<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ni edilizi<span class=\"_ _1\"></span>e \u201c<span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>lassich<span class=\"_ _1\"></span>e\u201d<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>I cre<span class=\"_ _1\"></span>diti vers<span class=\"_ _1\"></span>o altr<span class=\"_ _1\"></span>i inclu<span class=\"_ _1\"></span>dono:<span class=\"_ _24e\"> </span>CREDITI VER<span class=\"_ _1\"></span>SO AL<span class=\"_ _2\"></span>TRI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>i per c<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>arre t<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>eni e di<span class=\"_ _1\"></span>ritti d<span class=\"_ _1\"></span>i sup<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ficie (<span class=\"_ _1\"></span>DDS)<span class=\"_ _16c\"> </span><span class=\"ls9c ws9e\">751<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _168\"> </span><span class=\"ls65 ws68\">2.246.85<span class=\"_ _0\"></span>8<span class=\"_ _aa\"> </span><span class=\"ls2a ws2c\">(1<span class=\"_ _1\"></span>.495.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>49)<span class=\"_ _24e\"> </span></span></span></span>Depositi cauzio<span class=\"_ _1\"></span>nali<span class=\"_ _8d\"> </span><span class=\"ls13 ws14\">481<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>00<span class=\"_ _16d\"> </span><span class=\"ls6c ws6f\">11<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>10<span class=\"_ _17\"></span>8<span class=\"_ _165\"> </span><span class=\"ls74 ws77\">3<span class=\"_ _1\"></span>62.0<span class=\"_ _1\"></span>92<span class=\"_ _24e\"> </span></span></span></span>An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>i a for<span class=\"_ _1\"></span>nito<span class=\"_ _1\"></span>ri <span class=\"_ _16e\"> </span><span class=\"ls62 ws65\">88<span class=\"_ _1\"></span>.729<span class=\"_ _8\"> </span><span class=\"ls13 ws14\">153<span class=\"_ _1\"></span>.497<span class=\"_ _13d\"> </span><span class=\"ls67 ws6a\">(6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>76<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Ra<span class=\"_ _1\"></span>tei e ri<span class=\"_ _1\"></span>scon<span class=\"_ _1\"></span>ti<span class=\"_ _16f\"> </span><span class=\"ls30 ws32\">61<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>14<span class=\"_ _146\"> </span><span class=\"ls20 ws22\">6<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>310<span class=\"_ _170\"> </span><span class=\"lse ws10\">1.60<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></span></span>Al<span class=\"_ _1\"></span>tre a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _9b\"> </span><span class=\"ls97 ws99\">35.3<span class=\"_ _1\"></span>90<span class=\"_ _165\"> </span><span class=\"ls30 ws32\">3<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>61<span class=\"_ _49\"> </span><span class=\"ls61 ws64\">1.829<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale <span class=\"_ _171\"> </span><span class=\"ls29 ws2b\">1.4<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span>.043<span class=\"_ _3c\"> </span><span class=\"ls31 ws33\">2.6<span class=\"_ _0\"></span>13.334<span class=\"_ _aa\"> </span><span class=\"ls13 ws14\">(1.194.<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>1)<span class=\"_ _24e\"> </span></span></span></span>Il <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ecrem<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>voce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>nticipi <span class=\"_ _f\"> </span>per <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>apa<span class=\"_ _1\"></span>rre <span class=\"_ _17\"></span>te<span class=\"_ _1\"></span>rreni <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>fici<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>(DDS)\u201d <span class=\"_ _f\"></span>si <span class=\"_ _17\"></span>rife<span class=\"_ _1\"></span>risce pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente al <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>balt<span class=\"_ _1\"></span>amento degli esb<span class=\"_ _1\"></span>orsi soste<span class=\"_ _1\"></span>nuti in <span class=\"_ _0\"></span>mani<span class=\"_ _1\"></span>era anticip<span class=\"_ _1\"></span>ata in <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>conto di SP<span class=\"_ _1\"></span>V di ter<span class=\"_ _1\"></span>zi con cui il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po intr<span class=\"_ _1\"></span>attiene r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ti comme<span class=\"_ _1\"></span>rciali. Il <span class=\"_ _1\"></span>totale <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>ti \u00e8 <span class=\"_ _1\"></span>intera<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>vant<span class=\"_ _1\"></span>ato nei <span class=\"_ _1\"></span>confr<span class=\"_ _1\"></span>onti di <span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>o sog<span class=\"_ _1\"></span>getti <span class=\"_ _1\"></span>reside<span class=\"_ _1\"></span>nti su<span class=\"_ _1\"></span>l ter<span class=\"_ _1\"></span>ritori<span class=\"_ _1\"></span>o it<span class=\"_ _1\"></span>aliano<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>7. Disponibilit\u00e0 liquide e Mezzi equiv<span class=\"_ _0\"></span>alenti<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a voce \u00e8 cos\u00ec dett<span class=\"_ _1\"></span>agliat<span class=\"_ _1\"></span>a:<span class=\"_ _24e\"> </span>DISPONIBILIT<span class=\"_ _2\"></span>\u00c0 LIQUIDE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>De<span class=\"_ _1\"></span>posi<span class=\"_ _1\"></span>ti ban<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ri e po<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ali<span class=\"_ _172\"> </span><span class=\"ls1b ws1d\">1.87<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _164\"> </span><span class=\"ls74 ws77\">50<span class=\"_ _1\"></span>2.4<span class=\"_ _1\"></span>37<span class=\"_ _a1\"> </span><span class=\"ls1f ws21\">1.36<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.6<span class=\"_ _1\"></span>05<span class=\"_ _24e\"> </span></span></span></span>Dan<span class=\"_ _1\"></span>aro e v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>ri in c<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>a<span class=\"_ _75\"> </span><span class=\"ls8d ws8f\">48<span class=\"_ _141\"> </span>48<span class=\"_ _20\"> </span></span>                                              - <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> T<span class=\"_ _2\"></span>otale<span class=\"_ _16b\"> </span><span class=\"ls74 ws77\">1<span class=\"_ _1\"></span>.870.<span class=\"_ _1\"></span>091<span class=\"_ _164\"> </span><span class=\"ls10 ws12\">5<span class=\"_ _1\"></span>02.4<span class=\"_ _1\"></span>85<span class=\"_ _fd\"> </span><span class=\"ls71 ws74\">1<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>5<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>a le dispo<span class=\"_ _1\"></span>nibilit<span class=\"_ _1\"></span>\u00e0 liqu<span class=\"_ _1\"></span>ide e me<span class=\"_ _1\"></span>zzi equ<span class=\"_ _1\"></span>ivale<span class=\"_ _1\"></span>nti non so<span class=\"_ _1\"></span>no pre<span class=\"_ _1\"></span>senti <span class=\"ff6\">es<span class=\"_ _1\"></span>crow accou<span class=\"_ _1\"></span>nts</span>.<span class=\"_ _24e\"> </span>Si <span class=\"_ _1\"></span>rima<span class=\"_ _1\"></span>nda <span class=\"_ _1\"></span>al Re<span class=\"_ _1\"></span>ndiconto <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>io p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>n\u2019<span class=\"_ _2\"></span>an<span class=\"_ _1\"></span>alisi <span class=\"_ _1\"></span>quantit<span class=\"_ _1\"></span>ativa <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>mer<span class=\"_ _1\"></span>ito ai <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i ch<span class=\"_ _1\"></span>e han<span class=\"_ _1\"></span>no origi<span class=\"_ _1\"></span>nato la var<span class=\"_ _1\"></span>iazione d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>P<span class=\"_ _0\"></span>assiv<span class=\"_ _0\"></span>o<span class=\"_ _24e\"> </span>P<span class=\"_ _0\"></span>atrimonio Ne<span class=\"_ _2\"></span>tto<span class=\"_ _24e\"> </span>8. P<span class=\"_ _0\"></span>atrimonio Ne<span class=\"_ _2\"></span>tto<span class=\"_ _24e\"> </span>Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io della vo<span class=\"_ _1\"></span>ce in oggett<span class=\"_ _1\"></span>o \u00e8 il segu<span class=\"_ _1\"></span>ente:<span class=\"_ _24e\"> </span>P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TRIMONIO NETTO<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _173\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _31\"> </span>Saldo al 3<span class=\"_ _0\"></span>1/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span></span>Capitale sociale<span class=\"_ _81\"> </span><span class=\"ls7b ws7e\">8<span class=\"_ _1\"></span>65.650<span class=\"_ _165\"> </span>8<span class=\"_ _1\"></span>65.650<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va s<span class=\"_ _1\"></span>ovr<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>zo azio<span class=\"_ _1\"></span>ni<span class=\"_ _d8\"> </span><span class=\"ls1f ws21\">7<span class=\"_ _2\"></span>.61<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.020<span class=\"_ _174\"> </span><span class=\"ls25 ws27\">6<span class=\"_ _1\"></span>.142<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>11<span class=\"_ _24e\"> </span></span></span>Riser<span class=\"_ _1\"></span>va<span class=\"_ _0\"></span> legale<span class=\"_ _175\"> </span><span class=\"ls27 ws29\">173<span class=\"_ _1\"></span>.13<span class=\"_ _1\"></span>0<span class=\"_ _165\"> </span><span class=\"ls24 ws26\">166<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>60<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span></span></span>Riserva straordinaria<span class=\"_ _157\"> </span><span class=\"ls6c ws6f\">5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _148\"> </span>59.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va F<span class=\"_ _1\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _176\"> </span><span class=\"ls27 ws29\">(15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>24<span class=\"_ _1\"></span>3)<span class=\"_ _13d\"> </span>(15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>243<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va O<span class=\"_ _1\"></span>CI<span class=\"_ _177\"> </span><span class=\"ls96 ws98\">(11<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>552)<span class=\"_ _178\"> </span><span class=\"ls81 ws84\">(4.<span class=\"_ _1\"></span>316)<span class=\"_ _24e\"> </span></span></span>Al<span class=\"_ _1\"></span>tre r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>ve e u<span class=\"_ _1\"></span>tili a n<span class=\"_ _1\"></span>uovo<span class=\"_ _179\"> </span><span class=\"ls2f ws31\">10<span class=\"_ _1\"></span>.16<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>245<span class=\"_ _f2\"> </span><span class=\"ls75 ws78\">5.308.885<span class=\"_ _24e\"> </span></span></span>Ri<span class=\"_ _1\"></span>sult<span class=\"_ _1\"></span>ato d<span class=\"_ _1\"></span>el pe<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>do<span class=\"_ _123\"> </span><span class=\"ls26 ws28\">16<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>073<span class=\"_ _1\"></span>.875<span class=\"_ _164\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _17a\"> </span><span class=\"ls2d ws2f\">3<span class=\"_ _1\"></span>4.92<span class=\"_ _1\"></span>5.958<span class=\"_ _aa\"> </span><span class=\"ls71 ws74\">1<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span></span></span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _56\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _56\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _0\"></span>4, <span class=\"_ _56\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _14\"></span>C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tale <span class=\"_ _2\"></span>So<span class=\"_ _1\"></span>ciale <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _56\"></span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ltea <span class=\"_ _56\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _2\"></span>Power <span class=\"_ _2\"></span>S.<span class=\"_ _1\"></span>p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>., <span class=\"_ _56\"></span>inter<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te sottos<span class=\"_ _1\"></span>critto <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>ver<span class=\"_ _1\"></span>sato, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>pari <span class=\"_ _f\"> </span>ad <span class=\"_ _17\"></span>\u20ac <span class=\"_ _f\"></span>865.650, <span class=\"_ _f\"></span>suddiv<span class=\"_ _1\"></span>iso <span class=\"_ _17\"></span>in <span class=\"_ _f\"> </span>n. <span class=\"_ _17\"></span>17<span class=\"_ _56\"></span>.313.0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _17\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ordi<span class=\"_ _1\"></span>narie <span class=\"_ _f\"> </span>senza ind<span class=\"_ _1\"></span>icazio<span class=\"_ _1\"></span>ne del v<span class=\"_ _1\"></span>alore n<span class=\"_ _1\"></span>ominal<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>R<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _16\"> </span>da <span class=\"_ _16\"> </span>sovr<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rezzo <span class=\"_ _16\"> </span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>is<span class=\"_ _1\"></span>critt<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>a  seguito  dell\u2019aumento  di <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale <span class=\"_ _16\"> </span>soc<span class=\"_ _1\"></span>iale av<span class=\"_ _1\"></span>venuto <span class=\"_ _1\"></span>in o<span class=\"_ _1\"></span>ccasio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>lla q<span class=\"_ _1\"></span>uota<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>al me<span class=\"_ _1\"></span>rcato <span class=\"_ _1\"></span>Eurone<span class=\"_ _1\"></span>xt <span class=\"_ _1\"></span>Grow<span class=\"_ _1\"></span>th <span class=\"_ _1\"></span>Milan <span class=\"_ _1\"></span>(EGM) ne<span class=\"_ _1\"></span>l feb<span class=\"_ _1\"></span>brai<span class=\"_ _1\"></span>o 2022 e<span class=\"_ _1\"></span>d ai succes<span class=\"_ _1\"></span>sivi in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nti per effe<span class=\"_ _1\"></span>tto dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio dei Warr<span class=\"_ _1\"></span>ant.<span class=\"_ _24e\"> </span>All<span class=\"_ _1\"></span>\u2019inter<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>voce <span class=\"_ _1\"></span>\u201c<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>ltre <span class=\"_ _17\"></span>rise<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ve <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>utili <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>uovo\u201d<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _17\"></span>agli <span class=\"_ _17\"></span>util<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>non <span class=\"_ _17\"></span>dis<span class=\"_ _1\"></span>trib<span class=\"_ _1\"></span>uiti <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>es<span class=\"_ _1\"></span>ercizi precedenti, \u00e8 ripor<span class=\"_ _1\"></span>tata la riser<span class=\"_ _1\"></span>va di conv<span class=\"_ _0\"></span>ersione, avente un saldo negativo pari ad \u20ac 26<span class=\"_ _0\"></span> migliaia, rela<span class=\"_ _1\"></span>tiva <span class=\"_ _16\"> </span>alle <span class=\"_ _16\"> </span>diffe<span class=\"_ _1\"></span>renze <span class=\"_ _16\"> </span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>conver<span class=\"_ _1\"></span>sione  in <span class=\"_ _d\"> </span>eu<span class=\"_ _1\"></span>ro <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>bi<span class=\"_ _1\"></span>lanci <span class=\"_ _16\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po ope<span class=\"_ _1\"></span>ranti i<span class=\"_ _1\"></span>n aree di<span class=\"_ _1\"></span>verse d<span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>Euro.<span class=\"_ _24e\"> </span>Pros<span class=\"_ _0\"></span>pet<span class=\"_ _1\"></span>to di racc<span class=\"_ _0\"></span>ordo tra Bil<span class=\"_ _1\"></span>ancio Ci<span class=\"_ _0\"></span>vilistic<span class=\"_ _0\"></span>o dell<span class=\"_ _1\"></span>a Capogru<span class=\"_ _1\"></span>ppo e Bila<span class=\"_ _1\"></span>ncio C<span class=\"_ _0\"></span>onsolidato<span class=\"_ _24e\"> </span>Si riport<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> di seguito<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l prospetto di<span class=\"_ _0\"></span> riconcilia<span class=\"_ _0\"></span>zione tra Patrimoni<span class=\"_ _0\"></span>o Netto della<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Capogruppo Altea<span class=\"_ _0\"></span> Gr<span class=\"_ _1\"></span>een Power S<span class=\"_ _1\"></span>.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>. e il Pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>io Netto con<span class=\"_ _1\"></span>solidato <span class=\"ff1f ls5 ws5\">(vedi pagina s<span class=\"_ _0\"></span>eguente<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> <span class=\"_ _24e\"> </span></span></span>PROS<span class=\"_ _1\"></span>PET<span class=\"_ _1\"></span>TO DI R<span class=\"_ _1\"></span>ACC<span class=\"_ _1\"></span>ORD<span class=\"_ _1\"></span>O<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Pat<span class=\"_ _1\"></span>rim<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span>o Netto a<span class=\"_ _1\"></span>l 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>Risu<span class=\"_ _1\"></span>ltato <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>20<span class=\"_ _1\"></span>24<span class=\"_ _24e\"> </span>Pat<span class=\"_ _1\"></span>rim<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span>o Netto a<span class=\"_ _1\"></span>l 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span>Risu<span class=\"_ _1\"></span>ltato <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>2023<span class=\"_ _24e\"> </span>Pat<span class=\"_ _1\"></span>rim<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span>o Netto e r<span class=\"_ _1\"></span>isu<span class=\"_ _1\"></span>ltat<span class=\"_ _1\"></span>o del<span class=\"_ _1\"></span>la C<span class=\"_ _1\"></span>apog<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po<span class=\"_ _17b\"> </span><span class=\"ff2 ls2d ws2f\">18<span class=\"_ _1\"></span>.949<span class=\"_ _0\"></span>.92<span class=\"_ _1\"></span>3<span class=\"_ _17c\"> </span><span class=\"ls1f ws21\">16.464.46<span class=\"_ _1\"></span>6<span class=\"_ _143\"> </span><span class=\"ls64 ws67\">12.6<span class=\"_ _1\"></span>02.<span class=\"_ _1\"></span>25<span class=\"_ _0\"></span>7<span class=\"_ _50\"> </span><span class=\"ls75 ws78\">4.8<span class=\"_ _0\"></span>78.<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>4<span class=\"_ _24e\"> </span></span></span></span></span>Qu<span class=\"_ _1\"></span>ota de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Pa<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>mon<span class=\"_ _1\"></span>io Netto e del ris<span class=\"_ _1\"></span>ult<span class=\"_ _1\"></span>ato nett<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 con<span class=\"_ _1\"></span>soli<span class=\"_ _1\"></span>date<span class=\"_ _1\"></span>, al ne<span class=\"_ _1\"></span>tto del v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>re di c<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>co del<span class=\"_ _1\"></span>le relative partecipazioni<span class=\"_ _24e\"> </span>(7<span class=\"_ _2\"></span>6.799<span class=\"_ _2\"></span>)<span class=\"_ _8a\"> </span><span class=\"ls81 ws84\">(4<span class=\"_ _1\"></span>03<span class=\"_ _1\"></span>.723)<span class=\"_ _47\"> </span>(47<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>871)<span class=\"_ _d3\"> </span><span class=\"ls76 ws79\">4<span class=\"_ _1\"></span>0.868<span class=\"_ _24e\"> </span></span></span>Retti<span class=\"_ _1\"></span>fich<span class=\"_ _1\"></span>e effett<span class=\"_ _1\"></span>uat<span class=\"_ _1\"></span>e in se<span class=\"_ _1\"></span>de di co<span class=\"_ _1\"></span>nso<span class=\"_ _1\"></span>lida<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>to pe<span class=\"_ _1\"></span>r:<span class=\"_ _17d\"> </span><span class=\"ff3\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _101\"> </span> </span>va<span class=\"_ _1\"></span>riaz<span class=\"_ _1\"></span>ione p<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>met<span class=\"_ _1\"></span>ro di co<span class=\"_ _1\"></span>nso<span class=\"_ _1\"></span>lida<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>o<span class=\"_ _17f\"> </span><span class=\"ls83 ws86\">4<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>47<span class=\"_ _3\"> </span><span class=\"ls2d ws2f\">13.<span class=\"_ _1\"></span>218<span class=\"_ _25\"> </span></span></span>-<span class=\"_ _144\"> </span>-<span class=\"_ _24e\"> </span>differenza di traduzione<span class=\"_ _180\"> </span><span class=\"ls2a ws2c\">(2<span class=\"_ _1\"></span>5.<span class=\"_ _1\"></span>68<span class=\"_ _1\"></span>9)<span class=\"_ _8\"> </span><span class=\"ls81 ws84\">(87<span class=\"_ _1\"></span>)<span class=\"_ _4e\"> </span><span class=\"ls72 ws75\">(3<span class=\"_ _1\"></span>0.0<span class=\"_ _1\"></span>64)<span class=\"_ _144\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _181\"> </span><span class=\"ls1b ws1d\">18.85<span class=\"_ _0\"></span>2.0<span class=\"_ _1\"></span>83<span class=\"_ _d9\"> </span><span class=\"ls12 ws8\">16<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>073<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>875<span class=\"_ _d9\"> </span><span class=\"ls2a ws2c\">12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>524<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>22<span class=\"_ _65\"> </span><span class=\"ls1c ws1e\">4.9<span class=\"_ _0\"></span>19<span class=\"_ _2\"></span>.662<span class=\"_ _24e\"> </span></span></span></span></span>9. Benefici ai Dipenden<span class=\"_ _2\"></span>ti<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>Ben<span class=\"_ _1\"></span>efici <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ipen<span class=\"_ _1\"></span>denti <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>rif<span class=\"_ _1\"></span>erisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>Fin<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>R<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to <span class=\"_ _56\"></span>(<span class=\"_ _1\"></span>TFR<span class=\"_ _1\"></span>) <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>mialit<span class=\"_ _1\"></span>\u00e0 plu<span class=\"_ _1\"></span>rienn<span class=\"_ _1\"></span>ali ricon<span class=\"_ _1\"></span>osciu<span class=\"_ _1\"></span>to dal Gr<span class=\"_ _1\"></span>uppo a<span class=\"_ _1\"></span>i propr<span class=\"_ _1\"></span>i dipe<span class=\"_ _1\"></span>ndenti.<span class=\"_ _24e\"> </span>Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io della vo<span class=\"_ _1\"></span>ce \u201cBen<span class=\"_ _1\"></span>efici ai di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti\u201d \u00e8 il se<span class=\"_ _1\"></span>guente:<span class=\"_ _24e\"> </span>BENEFICI AI DIPENDENTI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _e5\"> </span><span class=\"ff2 fc4 ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _4c\"> </span>3<span class=\"_ _1\"></span>1/1<span class=\"_ _1\"></span>2/2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>tta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>o di Fin<span class=\"_ _1\"></span>e Ra<span class=\"_ _1\"></span>ppo<span class=\"_ _1\"></span>rto (<span class=\"_ _1\"></span>TF<span class=\"_ _1\"></span>R)<span class=\"_ _98\"> </span><span class=\"ls2a ws2c\">96.<span class=\"_ _1\"></span>536<span class=\"_ _182\"> </span><span class=\"ls30 ws32\">61<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>52<span class=\"_ _24e\"> </span></span></span>Premialit\u00e0 pluriennali<span class=\"_ _183\"> </span><span class=\"ls94 ws96\">741<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _137\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _b5\"> </span><span class=\"ls65 ws68\">838.3<span class=\"_ _0\"></span>15<span class=\"_ _139\"> </span><span class=\"ls70 ws73\">61.<span class=\"_ _17\"></span>25<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _2\"></span>rat<span class=\"_ _1\"></span>tamento di Fine Rappor<span class=\"_ _1\"></span>to (TFR<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>one <span class=\"_ _56\"></span>att<span class=\"_ _1\"></span>uari<span class=\"_ _1\"></span>ale <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>TFR <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>st<span class=\"_ _1\"></span>ata <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ata <span class=\"_ _2\"></span>in <span class=\"_ _56\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _56\"></span>me<span class=\"_ _1\"></span>todol<span class=\"_ _1\"></span>ogia <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _56\"></span>\u201cbe<span class=\"_ _1\"></span>nefici <span class=\"_ _2\"></span>mat<span class=\"_ _1\"></span>urati\u201d med<span class=\"_ _1\"></span>iante il cri<span class=\"_ _1\"></span>terio <span class=\"ff6\">Pro<span class=\"_ _1\"></span>jected Uni<span class=\"_ _1\"></span>t Credit</span> (PU<span class=\"_ _1\"></span>C) come pr<span class=\"_ _1\"></span>evisto a<span class=\"_ _1\"></span>i para<span class=\"_ _1\"></span>grafi 67<span class=\"_ _56\"></span>-<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>9 de<span class=\"_ _1\"></span>llo IA<span class=\"_ _1\"></span>S 1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>no di seg<span class=\"_ _1\"></span>uito le basi te<span class=\"_ _1\"></span>cnich<span class=\"_ _1\"></span>e econo<span class=\"_ _1\"></span>miche u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ate:<span class=\"_ _24e\"> </span>RIEPILOGO<span class=\"_ _0\"></span> DELLE BASI T<span class=\"_ _0\"></span>ECNICHE E<span class=\"_ _0\"></span>CONOMICHE<span class=\"_ _184\"> </span><span class=\"ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _47\"> </span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _4c\"> </span>31/1<span class=\"_ _1\"></span>2/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>o ann<span class=\"_ _1\"></span>uo di att<span class=\"_ _1\"></span>ual<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne<span class=\"_ _6a\"> </span><span class=\"ls6b ws6e\">3,38<span class=\"_ _0\"></span>%<span class=\"_ _185\"> </span><span class=\"ls27 ws29\">3<span class=\"_ _1\"></span>,17%<span class=\"_ _186\"> </span><span class=\"ls6d ws70\">3,7<span class=\"_ _1\"></span>7%<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>o ann<span class=\"_ _1\"></span>uo di i<span class=\"_ _1\"></span>nflaz<span class=\"_ _1\"></span>ione<span class=\"_ _187\"> </span><span class=\"ls6b ws6e\">2,00%<span class=\"_ _17b\"> </span>2,00%<span class=\"_ _188\"> </span>2,30%<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>o ann<span class=\"_ _1\"></span>uo in<span class=\"_ _1\"></span>crem<span class=\"_ _1\"></span>ento T<span class=\"_ _1\"></span>FR<span class=\"_ _6c\"> </span><span class=\"ls6b ws6e\">3,0<span class=\"_ _1\"></span>0%<span class=\"_ _17b\"> </span>3,00%<span class=\"_ _188\"> </span><span class=\"ls61 ws64\">3,<span class=\"_ _1\"></span>23%<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>o ann<span class=\"_ _1\"></span>uo di i<span class=\"_ _1\"></span>ncre<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>to sal<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>ale<span class=\"_ _24e\"> </span>Di<span class=\"_ _1\"></span>rige<span class=\"_ _1\"></span>nti: 2,<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>Quadri:<span class=\"_ _0\"></span> 1,00%<span class=\"_ _24e\"> </span>Im<span class=\"_ _1\"></span>pieg<span class=\"_ _1\"></span>ati: 1,<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>Op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ai: 1,0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>Di<span class=\"_ _1\"></span>rige<span class=\"_ _1\"></span>nti: 2,<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>Quadri:<span class=\"_ _0\"></span> 1,00%<span class=\"_ _24e\"> </span>Im<span class=\"_ _1\"></span>pieg<span class=\"_ _1\"></span>ati: 1,<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>Op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ai: 1,0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>Di<span class=\"_ _1\"></span>rige<span class=\"_ _1\"></span>nti: 2,<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>Quadri:<span class=\"_ _0\"></span> 1,00%<span class=\"_ _24e\"> </span>Im<span class=\"_ _1\"></span>pieg<span class=\"_ _1\"></span>ati: 1,<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>Op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ai: 1,0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>In pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>colare, o<span class=\"_ _1\"></span>ccorre n<span class=\"_ _1\"></span>otar<span class=\"_ _1\"></span>e come:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">il <span class=\"_ _11\"> </span>t<span class=\"_ _1\"></span>asso <span class=\"_ _11\"> </span>ann<span class=\"_ _1\"></span>uo <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>attu<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>azione <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ato <span class=\"_ _12\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>det<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>azione <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _12\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _11\"> </span>att<span class=\"_ _1\"></span>uale </span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>obb<span class=\"_ _1\"></span>ligazi<span class=\"_ _1\"></span>one \u00e8 <span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>ato desunto<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>coer<span class=\"_ _1\"></span>enteme<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>con il par<span class=\"_ _0\"></span>. 83 dello IA<span class=\"_ _1\"></span>S <span class=\"_ _0\"></span>19<span class=\"_ _56\"></span>, dall\u2019<span class=\"_ _1\"></span>indice <span class=\"ff6 lsb4 wsb6\">Ib<span class=\"_ _1\"></span>oxx<span class=\"_ _1\"></span> </span>Corporat<span class=\"_ _0\"></span>e<span class=\"ff3 ls1 ws1\"> <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>A <span class=\"_ _f\"> </span>con <span class=\"_ _17\"></span></span>duration<span class=\"ff3 ls1 ws1\"> <span class=\"_ _17\"></span>10+ <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ilevato <span class=\"_ _f\"></span>alla <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _f\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e. <span class=\"_ _17\"></span>A <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _17\"></span>si <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>scel<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>il </span>ren<span class=\"_ _1\"></span>dimento <span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>te dura<span class=\"_ _1\"></span>ta com<span class=\"_ _1\"></span>para<span class=\"_ _1\"></span>bile al<span class=\"_ _1\"></span>la <span class=\"ff6 ls5 ws5\">duration<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> d<span class=\"_ _1\"></span>el coll<span class=\"_ _1\"></span>ettivo di lavo<span class=\"_ _1\"></span>ratori <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>della </span></span>valutazione;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">il tas<span class=\"_ _1\"></span>so annuo di inc<span class=\"_ _1\"></span>remento de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>TFR<span class=\"_ _1\"></span>, come prev<span class=\"_ _1\"></span>isto dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>. 2<span class=\"_ _0\"></span>120 de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>dice Civi<span class=\"_ _1\"></span>le, \u00e8 <span class=\"_ _0\"></span>pa<span class=\"_ _1\"></span>ri al </span>75<span class=\"_ _0\"></span>% del<span class=\"_ _1\"></span>l\u2019infla<span class=\"_ _1\"></span>zione pi\u00f9 1<span class=\"_ _1\"></span>,5 pu<span class=\"_ _1\"></span>nti perce<span class=\"_ _1\"></span>ntuali;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">il <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>annu<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>i i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>sala<span class=\"_ _1\"></span>riale <span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>esclu<span class=\"_ _1\"></span>sivam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>So<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 co<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n m<span class=\"_ _1\"></span>edia </span>men<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>di <span class=\"_ _16\"> </span>50 <span class=\"_ _d\"> </span>di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _d\"> </span>20<span class=\"_ _1\"></span>06 <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>tato <span class=\"_ _16\"> </span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _16\"> </span>in <span class=\"_ _d\"> </span>ba<span class=\"_ _1\"></span>se <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>esp<span class=\"_ _1\"></span>erie<span class=\"_ _1\"></span>nze sto<span class=\"_ _1\"></span>riche d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo.<span class=\"_ _24e\"> </span>Le <span class=\"_ _0\"></span>frequenze <span class=\"_ _2\"></span>annue di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>anticipazione <span class=\"_ _2\"></span>e di<span class=\"_ _0\"></span> <span class=\"ff6 ls91 ws93\">turn<span class=\"_ _1\"></span>over<span class=\"_ _2\"></span><span class=\"ff3 ls1 ws1\">, pari risp<span class=\"_ _1\"></span>ettivam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>al 0,5<span class=\"_ _1\"></span>0% <span class=\"_ _0\"></span>e al <span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>,0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%, sono </span></span>des<span class=\"_ _1\"></span>unte da<span class=\"_ _1\"></span>lle e<span class=\"_ _1\"></span>sper<span class=\"_ _1\"></span>ienze s<span class=\"_ _1\"></span>toric<span class=\"_ _1\"></span>he de<span class=\"_ _1\"></span>l Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o e d<span class=\"_ _1\"></span>alle f<span class=\"_ _1\"></span>requ<span class=\"_ _1\"></span>enze sc<span class=\"_ _1\"></span>atur<span class=\"_ _1\"></span>enti da<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sper<span class=\"_ _1\"></span>ienza <span class=\"_ _1\"></span>della So<span class=\"_ _1\"></span>ciet\u00e0 att<span class=\"_ _1\"></span>uari<span class=\"_ _1\"></span>ale su un r<span class=\"_ _1\"></span>ilevante nu<span class=\"_ _1\"></span>mero di a<span class=\"_ _1\"></span>ziend<span class=\"_ _1\"></span>e analog<span class=\"_ _1\"></span>he.<span class=\"_ _24e\"> </span>Le <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>eguen<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>abe<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>mos<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ano <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>ricon<span class=\"_ _1\"></span>ciliazion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>ra <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>AS <span class=\"_ _d\"> </span>19 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _d\"> </span>Fond<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>T<span class=\"_ _1\"></span>FR <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er l\u2019eserc<span class=\"_ _1\"></span>izio 2023 e tr<span class=\"_ _1\"></span>a la valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne IA<span class=\"_ _1\"></span>S 1<span class=\"_ _2\"></span>9 e<span class=\"_ _1\"></span>d il Fondo T<span class=\"_ _1\"></span>FR Civil<span class=\"_ _1\"></span>istico al 31 dice<span class=\"_ _1\"></span>mbre 20<span class=\"_ _1\"></span>23:<span class=\"_ _24e\"> </span>RI<span class=\"_ _1\"></span>CONC<span class=\"_ _1\"></span>ILI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>ION<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONI I<span class=\"_ _1\"></span>AS 19 PER I<span class=\"_ _1\"></span>L PERI<span class=\"_ _1\"></span>ODO 01/0<span class=\"_ _1\"></span>1/2<span class=\"_ _1\"></span>023<span class=\"_ _1\"></span>-31<span class=\"_ _1\"></span>/12/2<span class=\"_ _1\"></span>023<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _189\"> </span><span class=\"ffb\">Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o AGP<span class=\"_ _24e\"> </span></span>De<span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span>d Ben<span class=\"_ _1\"></span>efit O<span class=\"_ _1\"></span>blig<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n al 01/01/20<span class=\"_ _1\"></span>23<span class=\"_ _18a\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>9.1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _24e\"> </span></span>Se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>ice co<span class=\"_ _1\"></span>st<span class=\"_ _115\"> </span><span class=\"ls96 ws98\">13<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>811<span class=\"_ _24e\"> </span></span>Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>st cos<span class=\"_ _1\"></span>t<span class=\"_ _c6\"> </span><span class=\"lse ws10\">1.80<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span>Be<span class=\"_ _1\"></span>nefi<span class=\"_ _1\"></span>ts pa<span class=\"_ _1\"></span>id<span class=\"_ _18b\"> </span><span class=\"ls7e ws81\">(5<span class=\"_ _1\"></span>.973)<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>nsf<span class=\"_ _1\"></span>ers i<span class=\"_ _1\"></span>n / (out<span class=\"_ _1\"></span>)<span class=\"_ _18c\"> </span>-<span class=\"_ _24e\"> </span>E<span class=\"_ _1\"></span>xpe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d DBO a<span class=\"_ _1\"></span>l 31/12/2023<span class=\"_ _b7\"> </span><span class=\"ls67 ws6a\">5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>762<span class=\"_ _24e\"> </span></span>Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a esp<span class=\"_ _1\"></span>erie<span class=\"_ _1\"></span>nza<span class=\"_ _18d\"> </span><span class=\"ls13 ws14\">497<span class=\"_ _24e\"> </span></span>Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a cam<span class=\"_ _1\"></span>bio ip<span class=\"_ _1\"></span>otes<span class=\"_ _1\"></span>i dem<span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>afich<span class=\"_ _1\"></span>e<span class=\"_ _18e\"> </span>-<span class=\"_ _24e\"> </span>Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a cam<span class=\"_ _1\"></span>bio ip<span class=\"_ _1\"></span>otes<span class=\"_ _1\"></span>i fina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _18f\"> </span><span class=\"ls7e ws81\">1.9<span class=\"_ _1\"></span>93<span class=\"_ _24e\"> </span></span>De<span class=\"_ _1\"></span>fined B<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>fit Ob<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ation a<span class=\"_ _1\"></span>l 31/12/2023<span class=\"_ _190\"> </span><span class=\"ff2 ls70 ws73\">61<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>52<span class=\"_ _24e\"> </span></span>RI<span class=\"_ _1\"></span>CONC<span class=\"_ _1\"></span>ILI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>ION<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONI I<span class=\"_ _1\"></span>AS 19 E FON<span class=\"_ _1\"></span>DO TFR CIVILISTIC<span class=\"_ _0\"></span>O AL 3<span class=\"_ _0\"></span>1/<span class=\"_ _0\"></span>12/<span class=\"_ _0\"></span>2023<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _189\"> </span><span class=\"ffb\">Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o AGP<span class=\"_ _24e\"> </span></span>De<span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span>d Ben<span class=\"_ _1\"></span>efit O<span class=\"_ _1\"></span>blig<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n al 31/12/202<span class=\"_ _1\"></span>3<span class=\"_ _154\"> </span><span class=\"ls30 ws32\">61.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>52<span class=\"_ _24e\"> </span></span>TFR c<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span>listi<span class=\"_ _1\"></span>co al 31/12/2<span class=\"_ _1\"></span>023<span class=\"_ _191\"> </span><span class=\"ls2f ws31\">62<span class=\"_ _1\"></span>.18<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span>Surplus/(<span class=\"_ _0\"></span>Deficit)<span class=\"_ _112\"> </span><span class=\"ls97 ws99\">935<span class=\"_ _24e\"> </span></span>Le <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>eguen<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>abe<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>mos<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ano <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>ricon<span class=\"_ _1\"></span>ciliazion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>ra <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>AS <span class=\"_ _d\"> </span>19 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _d\"> </span>Fond<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>T<span class=\"_ _1\"></span>FR <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er l\u2019eserc<span class=\"_ _1\"></span>izio 2024 e tra la v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azione I<span class=\"_ _1\"></span>AS 19 ed il Fond<span class=\"_ _1\"></span>o TFR Civ<span class=\"_ _1\"></span>ilisti<span class=\"_ _1\"></span>co al 31 dicemb<span class=\"_ _1\"></span>re 2024 <span class=\"ff1f ls5 ws5\">(<span class=\"_ _2\"></span>vedi </span>pagina seguen<span class=\"_ _0\"></span>te)<span class=\"_ _0\"></span>:<span class=\"_ _24e\"> </span>RI<span class=\"_ _1\"></span>CONC<span class=\"_ _1\"></span>ILI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>ION<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONI I<span class=\"_ _1\"></span>AS 19 PER I<span class=\"_ _1\"></span>L PERI<span class=\"_ _1\"></span>ODO 01/0<span class=\"_ _1\"></span>1/2<span class=\"_ _1\"></span>024<span class=\"_ _1\"></span>-31/1<span class=\"_ _1\"></span>2/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _189\"> </span><span class=\"ffb\">Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o AGP<span class=\"_ _24e\"> </span></span>De<span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span>d Ben<span class=\"_ _1\"></span>efit O<span class=\"_ _1\"></span>blig<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n al 01/01/20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _18a\"> </span><span class=\"ls30 ws32\">61<span class=\"_ _1\"></span>.14<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span>Adjustment<span class=\"_ _192\"> </span><span class=\"ls1a ws1c\">6.4<span class=\"_ _1\"></span>02<span class=\"_ _24e\"> </span></span>Se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>ice co<span class=\"_ _1\"></span>st<span class=\"_ _115\"> </span><span class=\"ls96 ws98\">2<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>112<span class=\"_ _24e\"> </span></span>Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>st cos<span class=\"_ _1\"></span>t<span class=\"_ _193\"> </span><span class=\"ls2c ws2e\">2.<span class=\"_ _1\"></span>420<span class=\"_ _24e\"> </span></span>Be<span class=\"_ _1\"></span>nefi<span class=\"_ _1\"></span>ts pa<span class=\"_ _1\"></span>id<span class=\"_ _194\"> </span><span class=\"ls1e ws20\">(835)<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>nsf<span class=\"_ _1\"></span>ers i<span class=\"_ _1\"></span>n / (out<span class=\"_ _1\"></span>)<span class=\"_ _18c\"> </span>-<span class=\"_ _24e\"> </span>E<span class=\"_ _1\"></span>xpe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d DBO a<span class=\"_ _1\"></span>l 31/12/2024<span class=\"_ _b7\"> </span><span class=\"ls83 ws86\">91<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>247<span class=\"_ _24e\"> </span></span>Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a esp<span class=\"_ _1\"></span>erie<span class=\"_ _1\"></span>nza<span class=\"_ _195\"> </span><span class=\"ls20 ws22\">6<span class=\"_ _1\"></span>.594<span class=\"_ _24e\"> </span></span>Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a cam<span class=\"_ _1\"></span>bio ip<span class=\"_ _1\"></span>otes<span class=\"_ _1\"></span>i dem<span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>afich<span class=\"_ _1\"></span>e<span class=\"_ _196\"> </span><span class=\"ls25 ws27\">19<span class=\"_ _24e\"> </span></span>Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a cam<span class=\"_ _1\"></span>bio ip<span class=\"_ _1\"></span>otes<span class=\"_ _1\"></span>i fina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _6c\"> </span><span class=\"ls27 ws29\">(1.<span class=\"_ _1\"></span>32<span class=\"_ _1\"></span>4)<span class=\"_ _24e\"> </span></span>De<span class=\"_ _1\"></span>fined B<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>fit Ob<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ation a<span class=\"_ _1\"></span>l 31/12/2024<span class=\"_ _197\"> </span><span class=\"ff2 ls2c ws2e\">96.<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span>RI<span class=\"_ _1\"></span>CONC<span class=\"_ _1\"></span>ILI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>ION<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONI I<span class=\"_ _1\"></span>AS 19 E FON<span class=\"_ _1\"></span>DO TFR CIVILISTIC<span class=\"_ _0\"></span>O AL 3<span class=\"_ _0\"></span>1/<span class=\"_ _0\"></span>12/<span class=\"_ _0\"></span>2024<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _189\"> </span><span class=\"ffb\">Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o AGP<span class=\"_ _24e\"> </span></span>De<span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span>d Ben<span class=\"_ _1\"></span>efit O<span class=\"_ _1\"></span>blig<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n al 31/12/2024<span class=\"_ _154\"> </span><span class=\"ls2a ws2c\">96.<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span>TFR c<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span>listi<span class=\"_ _1\"></span>co al 31/12/2<span class=\"_ _1\"></span>024<span class=\"_ _198\"> </span><span class=\"ls6c ws6f\">9<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>95<span class=\"_ _24e\"> </span></span>Surplus/(<span class=\"_ _0\"></span>Deficit)<span class=\"_ _199\"> </span><span class=\"ls20 ws22\">2<span class=\"_ _1\"></span>.559<span class=\"_ _24e\"> </span></span>Pr<span class=\"_ _0\"></span>emialit\u00e0 plur<span class=\"_ _0\"></span>iennali Nel <span class=\"_ _17\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>rodott<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>rie <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>prem<span class=\"_ _1\"></span>ialit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>plur<span class=\"_ _1\"></span>ienna<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>sotto <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma di <span class=\"_ _1\"></span><span class=\"ff6 ls5 ws5\">Phant<span class=\"_ _2\"></span>om <span class=\"_ _1\"></span>St<span class=\"_ _0\"></span>ock Options<span class=\"ff3 ls1 ws1\"> e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>retenti<span class=\"_ _1\"></span>on b<span class=\"_ _1\"></span>onus <span class=\"_ _1\"></span>da e<span class=\"_ _1\"></span>rogar<span class=\"_ _1\"></span>e ai <span class=\"_ _1\"></span>dipe<span class=\"_ _1\"></span>ndenti <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ricop<span class=\"_ _1\"></span>rono <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ruol<span class=\"_ _1\"></span>o </span></span>chiave <span class=\"_ _f\"> </span>e/<span class=\"_ _2\"></span>o <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>h<span class=\"_ _1\"></span>anno <span class=\"_ _f\"> </span>dim<span class=\"_ _1\"></span>ostr<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>pres<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>ioni <span class=\"_ _f\"> </span>eccell<span class=\"_ _1\"></span>enti <span class=\"_ _f\"> </span>dur<span class=\"_ _1\"></span>ante <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>del pian<span class=\"_ _1\"></span>o, al fine di i<span class=\"_ _1\"></span>ncentiv<span class=\"_ _1\"></span>arne la p<span class=\"_ _1\"></span>erma<span class=\"_ _1\"></span>nenz<span class=\"_ _1\"></span>a ed il sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to alla cr<span class=\"_ _1\"></span>escit<span class=\"_ _1\"></span>a del G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po. Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io della vo<span class=\"_ _1\"></span>ce \u201cPrem<span class=\"_ _1\"></span>ialit<span class=\"_ _1\"></span>\u00e0 pluri<span class=\"_ _1\"></span>ennal<span class=\"_ _1\"></span>i\u201d \u00e8 il segu<span class=\"_ _1\"></span>ente:<span class=\"_ _24e\"> </span>BENEFICI AI DIPENDENTI<span class=\"_ _24e\"> </span>PREMIALIT<span class=\"_ _2\"></span>\u00c0 PL<span class=\"_ _0\"></span>URIENNALI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _e5\"> </span><span class=\"ff2 fc4 ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _4c\"> </span>3<span class=\"_ _1\"></span>1/1<span class=\"_ _1\"></span>2/2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span>Pha<span class=\"_ _1\"></span>ntom S<span class=\"_ _1\"></span>tock O<span class=\"_ _1\"></span>ptio<span class=\"_ _1\"></span>ns<span class=\"_ _eb\"> </span><span class=\"ls25 ws27\">314<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>14<span class=\"_ _137\"> </span></span>-<span class=\"_ _24e\"> </span>Retention<span class=\"_ _0\"></span> Bonus<span class=\"_ _e5\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _19a\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _76\"> </span><span class=\"ls68 ws6b\">741<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _137\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></span>Il <span class=\"_ _15\"> </span>pia<span class=\"_ _1\"></span>no <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span><span class=\"ff6 ls5 ws5\">Phantom  Stock<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>Options<span class=\"ff3 ls1 ws1\"> <span class=\"_ _15\"> </span>rien<span class=\"_ _1\"></span>tra <span class=\"_ _15\"> </span>n<span class=\"_ _1\"></span>ella <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>asisti<span class=\"_ _1\"></span>ca <span class=\"_ _15\"> </span></span><span class=\"lsc wse\">Cash-settled  share-based  p<span class=\"_ _1\"></span>ayment </span></span>transactions<span class=\"ff3 ls6 ws6\"> e non genera per<span class=\"_ _1\"></span>tanto<span class=\"_ _0\"></span> erogazione di nuo<span class=\"_ _0\"></span>ve azion<span class=\"_ _0\"></span>i al termine del<span class=\"ff6 lsa wsb\"> vesting period</span><span class=\"ls1 ws1\"> cos\u00ec </span></span>come <span class=\"_ _d\"> </span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _f\"> </span>da<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipio <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile <span class=\"_ _f\"> </span>inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale <span class=\"_ _f\"> </span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _f\"> </span>2. <span class=\"_ _f\"> </span>In <span class=\"_ _d\"> </span>mer<span class=\"_ _1\"></span>ito <span class=\"_ _f\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>misur<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ella per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rmance d<span class=\"_ _1\"></span>i Altea G<span class=\"_ _1\"></span>reen Power in te<span class=\"_ _1\"></span>rmini di <span class=\"ff6 lsc wse\">T<span class=\"_ _0\"></span>otal<span class=\"_ _0\"></span> Shareholder Return<span class=\"ff3 ls1 ws1\">, ques<span class=\"_ _1\"></span>ta \u00e8 s<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a stimat<span class=\"_ _1\"></span>a </span></span>utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do l<span class=\"_ _1\"></span>a sim<span class=\"_ _1\"></span>ulazion<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>tocas<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a con <span class=\"_ _1\"></span>il \u201c<span class=\"_ _1\"></span>Metod<span class=\"_ _1\"></span>o Mo<span class=\"_ _1\"></span>nte C<span class=\"_ _1\"></span>arl<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>\u201d <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>oppo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>une ipote<span class=\"_ _1\"></span>si, <span class=\"_ _1\"></span>ha <span class=\"_ _17\"></span>cons<span class=\"_ _1\"></span>entito <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>defin<span class=\"_ _1\"></span>ire <span class=\"_ _1\"></span>un <span class=\"_ _17\"></span>consis<span class=\"_ _1\"></span>tente <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>umero <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cenari <span class=\"_ _17\"></span>alte<span class=\"_ _1\"></span>rnativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fino <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>del per<span class=\"_ _1\"></span>iodo d<span class=\"_ _1\"></span>i per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance. L<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azione  attuar<span class=\"_ _1\"></span>iale  del <span class=\"_ _16\"> </span>pian<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span><span class=\"ff6 ls5 ws5\">retention <span class=\"_ _d\"> </span>bonus</span> <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>st<span class=\"_ _1\"></span>ata  invece <span class=\"_ _16\"> </span>real<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>base  alla meto<span class=\"_ _1\"></span>dolog<span class=\"_ _1\"></span>ia <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>\u201cbe<span class=\"_ _1\"></span>nefici <span class=\"_ _0\"></span>matu<span class=\"_ _1\"></span>rati\u201d <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cri<span class=\"_ _1\"></span>terio <span class=\"_ _2\"></span><span class=\"ff6 ls5c ws5f\">P<span class=\"_ _1\"></span>rojected <span class=\"_ _2\"></span>Unit <span class=\"_ _0\"></span>Credit<span class=\"ff3 ls1 ws1\"> <span class=\"_ _2\"></span>(P<span class=\"_ _1\"></span>UC) <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>prev<span class=\"_ _1\"></span>isto </span></span>ai pa<span class=\"_ _1\"></span>ragr<span class=\"_ _1\"></span>afi 6<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>-<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>9 de<span class=\"_ _1\"></span>llo IA<span class=\"_ _1\"></span>S 1<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _24e\"> </span>10. P<span class=\"_ _0\"></span>assivit\u00e0 non Corr<span class=\"_ _0\"></span>enti e C<span class=\"_ _0\"></span>orren<span class=\"_ _0\"></span>ti<span class=\"_ _24e\"> </span>Le Pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 conso<span class=\"_ _1\"></span>lidate no<span class=\"_ _1\"></span>n corren<span class=\"_ _1\"></span>ti e corren<span class=\"_ _1\"></span>ti sono cos\u00ec s<span class=\"_ _1\"></span>uddiv<span class=\"_ _1\"></span>ise in bas<span class=\"_ _1\"></span>e alle sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nze:<span class=\"_ _24e\"> </span>DEBITI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _19b\"> </span><span class=\"ffb fc4 ls1b ws1d\">Saldo dell'Eserci<span class=\"_ _0\"></span>zio<span class=\"_ _24e\"> </span></span>Im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili <span class=\"ff2\"> </span>ol<span class=\"_ _1\"></span>tre l'e<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>cizio s<span class=\"_ _1\"></span>ucce<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span>Importi<span class=\"_ _14\"></span> <span class=\"_ _14\"></span><span class=\"ff2 ls1 ws1\"> </span>es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili e<span class=\"_ _1\"></span>ntro l'esercizio<span class=\"_ _0\"></span> succes<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> </span>Esigibili oltre l'esercizio<span class=\"_ _0\"></span> succes<span class=\"_ _1\"></span>sivo <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>ed e<span class=\"_ _1\"></span>ntro <span class=\"_ _18\"></span><span class=\"ff2\"> </span>cinque anni<span class=\"_ _24e\"> </span>Esigibili <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>oltre <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>cinque anni<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _bc\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span>De<span class=\"_ _1\"></span>biti ve<span class=\"_ _1\"></span>rso b<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>he<span class=\"_ _19c\"> </span><span class=\"ls6c ws6f\">5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>17<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _15e\"> </span><span class=\"ls94 ws96\">2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>174<span class=\"_ _1\"></span>.74<span class=\"_ _17\"></span>8<span class=\"_ _4b\"> </span></span></span>-<span class=\"_ _35\"> </span><span class=\"ls7f ws82\">7.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>2<span class=\"_ _166\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>07<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _84\"> </span><span class=\"ls7d ws80\">3.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>73.86<span class=\"_ _0\"></span>9<span class=\"_ _24e\"> </span></span></span></span>De<span class=\"_ _1\"></span>biti ve<span class=\"_ _1\"></span>rso D<span class=\"_ _1\"></span>xor In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>ts S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _5f\"> </span><span class=\"ls1b ws1d\">250.000<span class=\"_ _5d\"> </span><span class=\"ls1f ws21\">1.0<span class=\"_ _1\"></span>02.364<span class=\"_ _4b\"> </span></span></span>-<span class=\"_ _3e\"> </span><span class=\"ls1f ws21\">1.252.36<span class=\"_ _1\"></span>4<span class=\"_ _15c\"> </span></span>-<span class=\"_ _31\"> </span><span class=\"ls1f ws21\">1.252.36<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span>Str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nti fin<span class=\"_ _1\"></span>anzi<span class=\"_ _1\"></span>ari d<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>vati <span class=\"_ _19d\"> </span><span class=\"ls6c ws6f\">9.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>8<span class=\"_ _174\"> </span></span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _42\"> </span><span class=\"ls6c ws6f\">9.<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _5f\"> </span><span class=\"ls96 ws98\">11<span class=\"_ _1\"></span>.10<span class=\"_ _1\"></span>8<span class=\"_ _d9\"> </span><span class=\"ls27 ws29\">(1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>670<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>De<span class=\"_ _1\"></span>biti t<span class=\"_ _1\"></span>rib<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>ri<span class=\"_ _19e\"> </span><span class=\"ls7d ws80\">3.52<span class=\"_ _0\"></span>3.39<span class=\"_ _0\"></span>4<span class=\"_ _38\"> </span><span class=\"ls65 ws68\">464.246<span class=\"_ _47\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _10b\"> </span><span class=\"ls7f ws82\">3<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>6<span class=\"_ _17\"></span>4<span class=\"_ _17\"></span>0<span class=\"_ _c\"> </span><span class=\"ls8c ws8e\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>41<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>32<span class=\"_ _99\"> </span><span class=\"ls24 ws26\">(553<span class=\"_ _1\"></span>.49<span class=\"_ _1\"></span>2)<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Acc<span class=\"_ _1\"></span>onti da c<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span>ti<span class=\"_ _136\"> </span><span class=\"ls75 ws78\">1<span class=\"_ _0\"></span>4.8<span class=\"_ _0\"></span>72.540<span class=\"_ _a1\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _47\"> </span>-<span class=\"_ _99\"> </span></span>1<span class=\"_ _0\"></span>4.8<span class=\"_ _0\"></span>72.540<span class=\"_ _7b\"> </span><span class=\"ls1f ws21\">8<span class=\"_ _1\"></span>.4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6.205<span class=\"_ _7b\"> </span><span class=\"ls6b ws6e\">6.396.33<span class=\"_ _0\"></span>5<span class=\"_ _24e\"> </span></span></span></span>De<span class=\"_ _1\"></span>biti ve<span class=\"_ _1\"></span>rso f<span class=\"_ _1\"></span>orn<span class=\"_ _1\"></span>itor<span class=\"_ _1\"></span>i<span class=\"_ _19f\"> </span><span class=\"ls61 ws64\">3.960.<span class=\"_ _1\"></span>282<span class=\"_ _a1\"> </span></span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _2f\"> </span><span class=\"ls61 ws64\">3<span class=\"_ _1\"></span>.9<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>0.282<span class=\"_ _7b\"> </span><span class=\"ls65 ws68\">2.332.<span class=\"_ _0\"></span>778<span class=\"_ _84\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>4<span class=\"_ _24e\"> </span></span></span></span>Al<span class=\"_ _1\"></span>tre p<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1a0\"> </span><span class=\"ls2f ws31\">92<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.182<span class=\"_ _ad\"> </span><span class=\"ls67 ws6a\">76<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>17<span class=\"_ _1a1\"> </span></span></span>-<span class=\"_ _a9\"> </span><span class=\"ls63 ws66\">998<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>99<span class=\"_ _3e\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>7.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _2f\"> </span><span class=\"ls9c ws9e\">51<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>9<span class=\"_ _24e\"> </span></span></span></span>Fon<span class=\"_ _1\"></span>do Im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te diff<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>te<span class=\"_ _1a2\"> </span><span class=\"ls27 ws29\">2<span class=\"_ _1\"></span>.172<span class=\"_ _174\"> </span></span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _42\"> </span><span class=\"ls27 ws29\">2<span class=\"_ _1\"></span>.17<span class=\"_ _1\"></span>2<span class=\"_ _142\"> </span><span class=\"ls23 ws25\">290<span class=\"_ _2b\"> </span><span class=\"ls61 ws64\">1.<span class=\"_ _1\"></span>882<span class=\"_ _24e\"> </span></span></span></span>Pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie d<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>vanti da<span class=\"_ _1\"></span>ll\u2019app<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 16<span class=\"_ _24e\"> </span>126<span class=\"_ _1\"></span>.23<span class=\"_ _1\"></span>0<span class=\"_ _38\"> </span><span class=\"ls97 ws99\">3<span class=\"_ _1\"></span>03.<span class=\"_ _1\"></span>235<span class=\"_ _14e\"> </span><span class=\"ls28 ws2a\">22<span class=\"_ _0\"></span>8.<span class=\"_ _0\"></span>000<span class=\"_ _a9\"> </span><span class=\"ls7b ws7e\">657<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>46<span class=\"_ _1\"></span>4<span class=\"_ _15e\"> </span><span class=\"ls26 ws28\">7<span class=\"_ _1\"></span>80<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>75<span class=\"_ _97\"> </span><span class=\"ls96 ws98\">(1<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>311<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1a3\"> </span><span class=\"ls75 ws78\">28.845<span class=\"_ _0\"></span>.302<span class=\"_ _fc\"> </span><span class=\"ls1c ws1e\">4.020.6<span class=\"_ _2\"></span>10<span class=\"_ _14e\"> </span><span class=\"ls22 ws24\">228.0<span class=\"_ _1\"></span>00<span class=\"_ _99\"> </span><span class=\"ls31 ws33\">33.093.9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _6f\"> </span><span class=\"ls74 ws77\">20<span class=\"_ _1\"></span>.710.131<span class=\"_ _d1\"> </span><span class=\"ls65 ws68\">12.383.7<span class=\"_ _0\"></span>80<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Debiti verso ba<span class=\"_ _1\"></span>nche I \"D<span class=\"_ _1\"></span>ebiti ver<span class=\"_ _1\"></span>so ba<span class=\"_ _1\"></span>nche\" son<span class=\"_ _1\"></span>o forma<span class=\"_ _1\"></span>ti da finanz<span class=\"_ _1\"></span>iamenti ott<span class=\"_ _1\"></span>enuti da is<span class=\"_ _1\"></span>titu<span class=\"_ _1\"></span>ti di credi<span class=\"_ _1\"></span>to.<span class=\"_ _24e\"> </span>Nel co<span class=\"_ _1\"></span>rso del 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, il Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o ha ottenuto ulte<span class=\"_ _1\"></span>rior<span class=\"_ _1\"></span>i linee di cre<span class=\"_ _1\"></span>dito, olt<span class=\"_ _1\"></span>re a nuovi finan<span class=\"_ _1\"></span>ziamen<span class=\"_ _1\"></span>ti a med<span class=\"_ _1\"></span>io-lungo, ne<span class=\"_ _1\"></span>cess<span class=\"_ _1\"></span>ari per sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>re lo svil<span class=\"_ _1\"></span>uppo de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>almente le<span class=\"_ _1\"></span>gato al settor<span class=\"_ _1\"></span>e dello <span class=\"ff6 ls1 ws1\">Batter<span class=\"_ _1\"></span>y Ener<span class=\"_ _1\"></span>gy Storage System<span class=\"ff3\">.<span class=\"_ _24e\"> </span></span></span>Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io dei fina<span class=\"_ _1\"></span>nziame<span class=\"_ _1\"></span>nti in esse<span class=\"_ _1\"></span>re \u00e8 il seg<span class=\"_ _1\"></span>uente<span class=\"ff1f\"> (vedi pa<span class=\"_ _1\"></span>gina su<span class=\"_ _1\"></span>ccessi<span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>):<span class=\"_ _24e\"> </span></span>DEBITI VER<span class=\"_ _1\"></span>SO BANCHE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Ti<span class=\"_ _1\"></span>po di finanziamen<span class=\"_ _0\"></span>to<span class=\"_ _24e\"> </span>T<span class=\"_ _0\"></span>as<span class=\"_ _1\"></span>so di interes<span class=\"_ _1\"></span>se<span class=\"_ _24e\"> </span>Dat<span class=\"_ _1\"></span>a di erogazione<span class=\"_ _24e\"> </span>Dat<span class=\"_ _1\"></span>a di scadenza<span class=\"_ _24e\"> </span>Importo erog<span class=\"_ _1\"></span>ato<span class=\"_ _24e\"> </span>De<span class=\"_ _1\"></span>bito re<span class=\"_ _1\"></span>sidu<span class=\"_ _1\"></span>o al 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/24<span class=\"_ _24e\"> </span>di cu<span class=\"_ _1\"></span>i quota corre<span class=\"_ _1\"></span>nte<span class=\"_ _24e\"> </span>di cui<span class=\"_ _24e\"> </span>quota <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>a lu<span class=\"_ _1\"></span>ngo termine<span class=\"_ _24e\"> </span>Is<span class=\"_ _1\"></span>titu<span class=\"_ _1\"></span>ti di cre<span class=\"_ _1\"></span>dito<span class=\"_ _15f\"> </span><span class=\"ff1e\"> <span class=\"_ _2f\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _a4\"> </span> </span>Ba<span class=\"_ _1\"></span>nca F<span class=\"_ _1\"></span>inI<span class=\"_ _1\"></span>nt<span class=\"_ _1a4\"> </span><span class=\"ls1f ws21\">Chirografar<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 5.50%<span class=\"_ _24e\"> </span>mag-<span class=\"_ _56\"></span>17<span class=\"_ _3f\"> </span><span class=\"ls99 ws9b\">n<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>-24<span class=\"_ _82\"> </span><span class=\"ls1b ws1d\">90.00<span class=\"_ _1\"></span>0<span class=\"_ _e2\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _a6\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> <span class=\"_ _59\"> </span>-  <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> </span></span></span></span>Ba<span class=\"_ _1\"></span>nca P<span class=\"_ _1\"></span>roge<span class=\"_ _1\"></span>tto<span class=\"_ _182\"> </span><span class=\"ls1f ws21\">Chirogr<span class=\"_ _1\"></span>afario<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 4.<span class=\"_ _1\"></span>75%<span class=\"_ _24e\"> </span>apr<span class=\"_ _2\"></span>-22<span class=\"_ _c3\"> </span><span class=\"ls7a ws7d\">a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>6<span class=\"_ _100\"> </span><span class=\"ls28 ws2a\">600.<span class=\"_ _0\"></span>000<span class=\"_ _72\"> </span><span class=\"ls67 ws6a\">21<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>76<span class=\"_ _1\"></span>6<span class=\"_ _67\"> </span><span class=\"ls13 ws14\">1<span class=\"_ _1\"></span>58.<span class=\"_ _1\"></span>307<span class=\"_ _1\"></span> <span class=\"_ _7e\"> </span><span class=\"ls20 ws22\">54<span class=\"_ _1\"></span>.459<span class=\"_ _1\"></span> </span></span></span></span></span>Intesa Sanpaolo<span class=\"_ _185\"> </span><span class=\"ls1f ws21\">Chirografa<span class=\"_ _1\"></span>rio<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 3<span class=\"_ _1\"></span>.15%<span class=\"_ _24e\"> </span>g<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>-22<span class=\"_ _84\"> </span>g<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>-27<span class=\"_ _67\"> </span><span class=\"ls28 ws2a\">31<span class=\"_ _2\"></span>5.<span class=\"_ _0\"></span>000<span class=\"_ _67\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _82\"> </span></span>63<span class=\"_ _0\"></span>.000<span class=\"_ _2\"></span> <span class=\"_ _d1\"> </span><span class=\"ls2c ws2e\">94<span class=\"_ _1\"></span>.5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 </span></span>Ba<span class=\"_ _1\"></span>nca S<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>a<span class=\"_ _7\"> </span><span class=\"ls1f ws21\">Chirografar<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 1.<span class=\"_ _1\"></span>75%<span class=\"_ _24e\"> </span>a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>3<span class=\"_ _7b\"> </span>a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>8<span class=\"_ _32\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _fb\"> </span><span class=\"ls75 ws78\">1.038.54<span class=\"_ _0\"></span>2<span class=\"_ _72\"> </span><span class=\"ls2a ws2c\">294<span class=\"_ _1\"></span>.697<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span><span class=\"ls94 ws96\">74<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5 </span></span></span></span>Intesa Sanpaolo<span class=\"_ _185\"> </span><span class=\"ls1f ws21\">Chirografa<span class=\"_ _1\"></span>rio<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 1.80<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>mag-<span class=\"_ _2\"></span>23<span class=\"_ _140\"> </span><span class=\"ls86 ws88\">m<span class=\"_ _1\"></span>ag-26<span class=\"_ _9\"> </span><span class=\"ls28 ws2a\">800<span class=\"_ _0\"></span>.000<span class=\"_ _72\"> </span><span class=\"ls77 ws7a\">377<span class=\"_ _56\"></span>.778<span class=\"_ _5a\"> </span><span class=\"ls1c ws1e\">266.66<span class=\"_ _0\"></span>7 <span class=\"_ _60\"> </span><span class=\"ls96 ws98\">111<span class=\"_ _1\"></span>.111 </span></span></span></span></span>Intesa Sanpaolo<span class=\"_ _185\"> </span><span class=\"ls1f ws21\">Chirografa<span class=\"_ _1\"></span>rio<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 5.<span class=\"_ _1\"></span>21%<span class=\"_ _24e\"> </span>g<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>-23<span class=\"_ _84\"> </span>g<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>u-2<span class=\"_ _1\"></span>9<span class=\"_ _5a\"> </span><span class=\"ls1b ws1d\">650.00<span class=\"_ _1\"></span>0<span class=\"_ _67\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _72\"> </span><span class=\"ls1c ws1e\">108.333 <span class=\"_ _60\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9.1<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> </span></span></span></span>Ba<span class=\"_ _1\"></span>nca S<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>a<span class=\"_ _7\"> </span><span class=\"ls1f ws21\">Chirografar<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 1%<span class=\"_ _24e\"> </span>dic<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>23<span class=\"_ _7b\"> </span><span class=\"lse ws10\">lug-<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _bd\"> </span><span class=\"ls28 ws2a\">72<span class=\"_ _0\"></span>.000<span class=\"_ _e2\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _8a\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _59\"> </span>-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> </span></span></span></span>Intesa Sanpaolo<span class=\"_ _4c\"> </span><span class=\"ls1 ws1\">An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>o cont<span class=\"_ _1\"></span>ratt<span class=\"_ _1\"></span>o<span class=\"_ _4f\"> </span><span class=\"ls26 ws28\">5.<span class=\"_ _1\"></span>75%<span class=\"_ _c3\"> </span><span class=\"ls99 ws9b\">f<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>-24<span class=\"_ _c\"> </span><span class=\"ls22 ws24\">dic<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>25<span class=\"_ _100\"> </span><span class=\"ls28 ws2a\">5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _9\"> </span>500<span class=\"_ _0\"></span>.000<span class=\"_ _9\"> </span>5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> </span></span></span></span></span></span>BNL<span class=\"_ _1a0\"> </span><span class=\"ls1f ws21\">Chirografario<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 1.9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>4<span class=\"_ _c\"> </span><span class=\"ls99 ws9b\">o<span class=\"_ _1\"></span>tt-2<span class=\"_ _1\"></span>5<span class=\"_ _32\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _f7\"> </span>1.<span class=\"_ _0\"></span>500<span class=\"_ _0\"></span>.000<span class=\"_ _41\"> </span>1.5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> </span></span></span>Intesa Sanpaolo<span class=\"_ _185\"> </span><span class=\"ls1f ws21\">Chirografa<span class=\"_ _1\"></span>rio<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 1,95<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>lug-<span class=\"_ _2\"></span>24<span class=\"_ _7b\"> </span><span class=\"ls86 ws88\">lug-27<span class=\"_ _fb\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _32\"> </span><span class=\"lse ws10\">1.<span class=\"_ _1\"></span>291.66<span class=\"_ _2\"></span>7<span class=\"_ _100\"> </span><span class=\"ls28 ws2a\">500<span class=\"_ _0\"></span>.000<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span><span class=\"ls12 ws8\">791<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>667 </span></span></span></span></span>BNL<span class=\"_ _1a0\"> </span><span class=\"ls1f ws21\">Chirografario<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 1,80<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>lug-<span class=\"_ _2\"></span>24<span class=\"_ _3f\"> </span><span class=\"ls99 ws9b\">n<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>-24<span class=\"_ _60\"> </span><span class=\"ls28 ws2a\">500<span class=\"_ _0\"></span>.000<span class=\"_ _e2\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _8a\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _59\"> </span>-  <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> </span></span></span></span>Intesa Sanpaolo<span class=\"_ _4c\"> </span><span class=\"ls1 ws1\">An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>o cont<span class=\"_ _1\"></span>ratt<span class=\"_ _1\"></span>o<span class=\"_ _4d\"> </span><span class=\"ls7b ws7e\">5,<span class=\"_ _1\"></span>73%<span class=\"_ _84\"> </span><span class=\"ls22 ws24\">dic-<span class=\"_ _2\"></span>24<span class=\"_ _c3\"> </span><span class=\"ls7a ws7d\">a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>5<span class=\"_ _40\"> </span><span class=\"lse ws10\">1.781.250<span class=\"_ _2c\"> </span>1.<span class=\"_ _0\"></span>781.250<span class=\"_ _2c\"> </span>1.7<span class=\"_ _0\"></span>81.250 <span class=\"_ _59\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </span></span></span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale D<span class=\"_ _1\"></span>ebit<span class=\"_ _1\"></span>o vers<span class=\"_ _1\"></span>o Is<span class=\"_ _1\"></span>tituti d<span class=\"_ _1\"></span>i credito<span class=\"_ _0\"></span> per finanz<span class=\"_ _0\"></span>iamenti <span class=\"_ _181\"> </span><span class=\"ls85 ws87\">7.<span class=\"_ _1\"></span>3<span class=\"_ _17\"> </span>4<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>0<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1a5\"> </span><span class=\"ls9d ws9f\">5.<span class=\"_ _1\"></span>172<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>25<span class=\"_ _1\"></span>4<span class=\"_ _4d\"> </span><span class=\"ls99 ws9b\">2<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>.74<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>De<span class=\"_ _1\"></span>biti p<span class=\"_ _1\"></span>er uti<span class=\"_ _1\"></span>lizzo d<span class=\"_ _1\"></span>i ca<span class=\"_ _1\"></span>rte d<span class=\"_ _1\"></span>i credito <span class=\"_ _3e\"> </span> <span class=\"_ _55\"> </span> <span class=\"_ _1a6\"> </span><span class=\"ls1c ws1e\">6.809<span class=\"_ _3b\"> </span>6.809<span class=\"_ _8a\"> </span></span>-<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale<span class=\"_ _14a\"> </span><span class=\"ls1 ws1\"> <span class=\"_ _2f\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _55\"> </span> <span class=\"_ _39\"> </span><span class=\"ls71 ws74\">7.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>5<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>2<span class=\"_ _4d\"> </span><span class=\"ls6e ws71\">5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>17<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _17\"></span>4<span class=\"_ _1a5\"> </span><span class=\"ls68 ws6b\">2<span class=\"_ _17\"></span>.1<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>.74<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span></span>L<span class=\"_ _1\"></span>a Cap<span class=\"_ _1\"></span>ogru<span class=\"_ _1\"></span>ppo ha otte<span class=\"_ _1\"></span>nuto la g<span class=\"_ _1\"></span>aranz<span class=\"_ _1\"></span>ia SACE / Medio<span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>to sui segu<span class=\"_ _1\"></span>enti mut<span class=\"_ _1\"></span>ui:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Mut<span class=\"_ _1\"></span>uo <span class=\"_ _2\"></span>chir<span class=\"_ _1\"></span>ograf<span class=\"_ _1\"></span>ario <span class=\"_ _2\"></span>nu<span class=\"_ _1\"></span>mero <span class=\"_ _2\"></span>10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00173 <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>tipulato <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>mar<span class=\"_ _1\"></span>zo <span class=\"_ _2\"></span>2017 <span class=\"_ _56\"></span>con <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>F<span class=\"_ _1\"></span>inanzia<span class=\"_ _1\"></span>ria </span>Inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale S.<span class=\"_ _1\"></span>p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>nume<span class=\"_ _1\"></span>ro <span class=\"_ _f\"> </span>0L<span class=\"_ _1\"></span>8501<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>831<span class=\"_ _0\"></span>898 <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>tipulato <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>data <span class=\"_ _f\"> </span>2<span class=\"_ _1\"></span>0 <span class=\"_ _f\"> </span>novembr<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>2020 <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>a </span>Intes<span class=\"_ _1\"></span>a San<span class=\"_ _1\"></span>paolo S<span class=\"_ _1\"></span>.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto nu<span class=\"_ _1\"></span>mero <span class=\"_ _1\"></span>06/<span class=\"_ _2\"></span>10<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>/27706 s<span class=\"_ _1\"></span>tipul<span class=\"_ _1\"></span>ato in <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>27 apr<span class=\"_ _1\"></span>ile 20<span class=\"_ _1\"></span>22 con <span class=\"_ _1\"></span>Ban<span class=\"_ _1\"></span>ca P<span class=\"_ _1\"></span>rogetto </span>S<span class=\"_ _0\"></span>.p<span class=\"_ _2\"></span>.A.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto n<span class=\"_ _1\"></span>umero <span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>IC<span class=\"_ _0\"></span>101<span class=\"_ _2\"></span>71<span class=\"_ _0\"></span>913<span class=\"_ _0\"></span>15 <span class=\"_ _1\"></span>stip<span class=\"_ _1\"></span>ulato <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>21 giug<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>con B<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>a Int<span class=\"_ _1\"></span>esa </span>San<span class=\"_ _1\"></span>paol<span class=\"_ _1\"></span>o S.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>num<span class=\"_ _1\"></span>ero 0UC<span class=\"_ _1\"></span>20154285<span class=\"_ _0\"></span>53 stipu<span class=\"_ _1\"></span>lato <span class=\"_ _0\"></span>in data 29 <span class=\"_ _0\"></span>giu<span class=\"_ _1\"></span>gno 2023 <span class=\"_ _0\"></span>con Banc<span class=\"_ _1\"></span>a Intesa </span>San<span class=\"_ _1\"></span>paol<span class=\"_ _1\"></span>o S.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>mero <span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>IR1036<span class=\"_ _1\"></span>449708 <span class=\"_ _17\"></span>stip<span class=\"_ _1\"></span>ulato <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>lugl<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>Ban<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>ntesa </span>San<span class=\"_ _1\"></span>paol<span class=\"_ _1\"></span>o S.p.<span class=\"_ _1\"></span>A<span class=\"_ _24e\"> </span>Stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>ri d<span class=\"_ _1\"></span>eriva<span class=\"_ _1\"></span>ti p<span class=\"_ _1\"></span>assivi<span class=\"_ _24e\"> </span>Nella voc<span class=\"_ _0\"></span>e corrente \u00e8 stato iscritt<span class=\"_ _0\"></span>o il valore negativo<span class=\"_ _0\"></span> del <span class=\"ff6 ls1 ws1\">M<span class=\"_ _1\"></span>ark to Ma<span class=\"_ _1\"></span>rket </span><span class=\"ls6 ws6\">dei seguenti derivati<span class=\"_ _0\"></span> al </span>31 dicemb<span class=\"_ _1\"></span>re 2024 (<span class=\"_ _0\"></span>\u20ac 10 migliaia).<span class=\"_ _24e\"> </span>STRUMENT<span class=\"_ _0\"></span>I FINAN<span class=\"_ _0\"></span>ZIARI<span class=\"ls1 ws1\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1a7\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _24e\"> </span></span>C<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e in ess<span class=\"_ _1\"></span>ere<span class=\"_ _ca\"> </span><span class=\"ff1b\">Fa<span class=\"_ _1\"></span>ir val<span class=\"_ _1\"></span>ue</span><span class=\"ls1f ws21\"> positivo<span class=\"_ _45\"> </span></span><span class=\"ff1b\">Fai<span class=\"_ _1\"></span>r valu<span class=\"_ _1\"></span>e</span> neg<span class=\"_ _1\"></span>ativo<span class=\"_ _24e\"> </span>Str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nti de<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra<span class=\"_ _24e\"> </span>IR<span class=\"_ _1\"></span>S Col<span class=\"_ _1\"></span>lar \u2013 98592731 (C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>e di ri<span class=\"_ _1\"></span>feri<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>to 80<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>K<span class=\"_ _0\"></span>\u20ac<span class=\"_ _1\"></span>)<span class=\"_ _1a0\"> </span><span class=\"ls77 ws7a\">377<span class=\"_ _56\"></span>.777 <span class=\"_ _1a8\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _1a9\"> </span><span class=\"ls25 ws27\">(1<span class=\"_ _1\"></span>.142<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>IR<span class=\"_ _1\"></span>S T<span class=\"_ _2\"></span>as<span class=\"_ _1\"></span>so Di<span class=\"_ _1\"></span>nam<span class=\"_ _1\"></span>ico - 9898<span class=\"_ _1\"></span>352<span class=\"_ _0\"></span>6 (C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>le di ri<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>ime<span class=\"_ _1\"></span>nto 650<span class=\"_ _1\"></span>K\u20ac)<span class=\"_ _1aa\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>9<span class=\"_ _17\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _1ab\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _1ac\"> </span><span class=\"ls2a ws2c\">(8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>296)<span class=\"_ _24e\"> </span></span></span></span>Fai<span class=\"_ _1\"></span>r V<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>ue <span class=\"ffb\">Str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nti Fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>ziar<span class=\"_ _1\"></span>i iscr<span class=\"_ _1\"></span>itti in B<span class=\"_ _1\"></span>ila<span class=\"_ _1\"></span>ncio<span class=\"_ _24e\"> </span></span>-   <span class=\"_ _1ad\"> </span><span class=\"ls6e ws71\">(<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span>Lo s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ento fina<span class=\"_ _1\"></span>nziario d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ato ha sca<span class=\"_ _1\"></span>denz<span class=\"_ _1\"></span>a entro 5 a<span class=\"_ _1\"></span>nni.<span class=\"_ _24e\"> </span>Deb<span class=\"_ _1\"></span>iti tribu<span class=\"_ _1\"></span>tari<span class=\"_ _24e\"> </span>Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io della vo<span class=\"_ _1\"></span>ce \u201cDeb<span class=\"_ _1\"></span>iti tri<span class=\"_ _1\"></span>buta<span class=\"_ _1\"></span>ri\u201d \u00e8 il se<span class=\"_ _1\"></span>guente:<span class=\"_ _24e\"> </span>DEBITI T<span class=\"_ _0\"></span>RIBUT<span class=\"_ _0\"></span>ARI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1ae\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _166\"> </span>Saldo al 31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2/202<span class=\"_ _0\"></span>3<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span>De<span class=\"_ _1\"></span>biti p<span class=\"_ _1\"></span>er IR<span class=\"_ _1\"></span>ES/IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>P cor<span class=\"_ _1\"></span>rente<span class=\"_ _1af\"> </span><span class=\"ls2f ws31\">3<span class=\"_ _1\"></span>.158<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _13c\"> </span><span class=\"ls94 ws96\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>411<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>4<span class=\"_ _13c\"> </span><span class=\"ls27 ws29\">(1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>52.<span class=\"_ _1\"></span>96<span class=\"_ _1\"></span>4)<span class=\"_ _24e\"> </span></span></span></span>De<span class=\"_ _1\"></span>biti p<span class=\"_ _1\"></span>er IR<span class=\"_ _1\"></span>ES/IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>P rat<span class=\"_ _1\"></span>eizz<span class=\"_ _1\"></span>ati<span class=\"_ _1b0\"> </span><span class=\"ls6b ws6e\">65<span class=\"_ _0\"></span>6.386<span class=\"_ _17b\"> </span><span class=\"ls1a ws1c\">120.42<span class=\"_ _0\"></span>8<span class=\"_ _188\"> </span><span class=\"ls7e ws81\">53<span class=\"_ _1\"></span>5.95<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>De<span class=\"_ _1\"></span>biti p<span class=\"_ _1\"></span>er ri<span class=\"_ _1\"></span>tenu<span class=\"_ _1\"></span>te d'ac<span class=\"_ _1\"></span>conto<span class=\"_ _1b1\"> </span><span class=\"ls94 ws96\">17<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>474<span class=\"_ _1aa\"> </span><span class=\"ls75 ws78\">8.<span class=\"_ _2\"></span>960<span class=\"_ _25\"> </span><span class=\"ls9c ws9e\">1<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>51<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1b2\"> </span><span class=\"ls31 ws33\">3.9<span class=\"_ _0\"></span>87<span class=\"_ _56\"></span>.6<span class=\"_ _1\"></span>40<span class=\"_ _1b3\"> </span><span class=\"ls96 ws98\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>541<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>132<span class=\"_ _1b4\"> </span><span class=\"ls2d ws2f\">(553<span class=\"_ _1\"></span>.49<span class=\"_ _1\"></span>2)<span class=\"_ _24e\"> </span></span></span></span>Debiti verso fornitori ed altri de<span class=\"_ _1\"></span>biti<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>voce <span class=\"_ _f\"> </span>\"D<span class=\"_ _1\"></span>ebiti <span class=\"_ _f\"> </span>vers<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>fo<span class=\"_ _1\"></span>rnitor<span class=\"_ _1\"></span>i\" <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>ccoglie <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente <span class=\"_ _f\"></span>i <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>biti <span class=\"_ _f\"></span>sor<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>l\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquis<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>izi e <span class=\"_ _17\"></span>me<span class=\"_ _1\"></span>rci <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>stin<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odo <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>iretto <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>oduzio<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vizi. <span class=\"_ _f\"></span>L<span class=\"_ _14\"></span>\u2019<span class=\"_ _1\"></span>impor<span class=\"_ _1\"></span>to <span class=\"_ _f\"></span>dei <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>biti <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>merci<span class=\"_ _1\"></span>ali sc<span class=\"_ _1\"></span>aduti d<span class=\"_ _1\"></span>a oltre 365 gi<span class=\"_ _1\"></span>orni \u00e8 pa<span class=\"_ _1\"></span>ri ad \u20ac 4 mig<span class=\"_ _1\"></span>liaia al 31 dicem<span class=\"_ _1\"></span>bre 2024.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>voce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _2\"></span>Al<span class=\"_ _1\"></span>tre <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0\u201d<span class=\"_ _2\"></span>, <span class=\"_ _f\"> </span>pari <span class=\"_ _f\"> </span>ad <span class=\"_ _f\"></span>\u20ac <span class=\"_ _17\"></span>998 <span class=\"_ _17\"></span>mi<span class=\"_ _1\"></span>gliaia <span class=\"_ _f\"></span>al <span class=\"_ _17\"></span>31 <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>cembre <span class=\"_ _f\"> </span>2024, <span class=\"_ _17\"></span>inc<span class=\"_ _1\"></span>lude <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente le <span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>renti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>remial<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>nuali <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>sona<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>dipe<span class=\"_ _1\"></span>ndente <span class=\"_ _1\"></span>(\u20ac <span class=\"_ _1\"></span>536 <span class=\"_ _17\"></span>migliaia), <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>biti<span class=\"_ _18\"></span> ver<span class=\"_ _1\"></span>so INPS e fo<span class=\"_ _1\"></span>ndi di p<span class=\"_ _1\"></span>revide<span class=\"_ _1\"></span>nza comp<span class=\"_ _1\"></span>leme<span class=\"_ _1\"></span>ntar<span class=\"_ _1\"></span>e (<span class=\"_ _0\"></span>\u20ac 4<span class=\"_ _0\"></span>11 migliaia) e de<span class=\"_ _1\"></span>biti var<span class=\"_ _1\"></span>i (<span class=\"_ _0\"></span>\u20ac 50 m<span class=\"_ _1\"></span>igliaia).<span class=\"_ _24e\"> </span>Ad <span class=\"_ _17\"></span>eccezio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>\u20ac <span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>69 <span class=\"_ _1\"></span>miglia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>erme<span class=\"_ _1\"></span>diari <span class=\"_ _17\"></span>resi<span class=\"_ _1\"></span>denti <span class=\"_ _17\"></span>sul <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rrito<span class=\"_ _1\"></span>rio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _1\"></span>Union<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Euro<span class=\"_ _1\"></span>pea, l\u2019ammont<span class=\"_ _1\"></span>are de<span class=\"_ _1\"></span>i debiti \u00e8 d<span class=\"_ _1\"></span>ovuto ver<span class=\"_ _1\"></span>so enti o so<span class=\"_ _1\"></span>ggetti re<span class=\"_ _1\"></span>sidenti s<span class=\"_ _1\"></span>ul terr<span class=\"_ _1\"></span>itorio it<span class=\"_ _1\"></span>alia<span class=\"_ _1\"></span>no. Non c<span class=\"_ _1\"></span>i sono de<span class=\"_ _1\"></span>biti assis<span class=\"_ _1\"></span>titi da g<span class=\"_ _1\"></span>aran<span class=\"_ _1\"></span>zia reale s<span class=\"_ _1\"></span>u beni s<span class=\"_ _1\"></span>ociali<span class=\"_ _24e\"> </span>Con<span class=\"_ _0\"></span>to Ec<span class=\"_ _0\"></span>onomico<span class=\"_ _24e\"> </span>11. Rica<span class=\"_ _0\"></span>vi<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a voce dei R<span class=\"_ _1\"></span>icavi is<span class=\"_ _1\"></span>critt<span class=\"_ _1\"></span>a in Bila<span class=\"_ _1\"></span>ncio \u00e8 cos\u00ec r<span class=\"_ _1\"></span>ipar<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>a:<span class=\"_ _24e\"> </span>RIPARTIZIONE PER CATE<span class=\"_ _0\"></span>GO<span class=\"_ _1\"></span>RIA DI A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TIVIT<span class=\"_ _0\"></span>\u00c0<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _132\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _24e\"> </span></span>%  su <span class=\"_ _18\"></span> T<span class=\"_ _2\"></span>otale Ricavi<span class=\"ls1 ws1\"> </span> e Pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni<span class=\"_ _a9\"> </span><span class=\"ff2 ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span>%  su <span class=\"_ _18\"></span> T<span class=\"_ _2\"></span>otale Ricavi<span class=\"ls1 ws1\"> </span> e Pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni<span class=\"_ _31\"> </span><span class=\"ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>cavi<span class=\"_ _24e\"> </span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i fatt<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>ti<span class=\"_ _1b1\"> </span><span class=\"ls7f ws82\">7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>8<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _17\"> </span>8<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _51\"> </span><span class=\"ls1f ws21\">20%<span class=\"_ _82\"> </span><span class=\"ls73 ws76\">2.985.785<span class=\"_ _63\"> </span><span class=\"ls25 ws27\">19%<span class=\"_ _9a\"> </span><span class=\"ls2f ws31\">4<span class=\"_ _1\"></span>.101<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>28<span class=\"_ _24e\"> </span></span></span></span></span></span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i per atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 in co<span class=\"_ _1\"></span>rso d<span class=\"_ _1\"></span>a cont<span class=\"_ _1\"></span>ratti<span class=\"_ _1b5\"> </span><span class=\"ls7f ws82\">2<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>6<span class=\"_ _63\"> </span><span class=\"ls6b ws6e\">80%<span class=\"_ _100\"> </span><span class=\"ls1a ws1c\">12.490.<span class=\"_ _1\"></span>068<span class=\"_ _63\"> </span><span class=\"ls66 ws69\">81%<span class=\"_ _69\"> </span><span class=\"ls64 ws67\">15.335.878<span class=\"_ _24e\"> </span></span></span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _13a\"> </span><span class=\"ls2f ws31\">3<span class=\"_ _1\"></span>4.91<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.758<span class=\"_ _105\"> </span><span class=\"ls69 ws6c\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _67\"> </span><span class=\"ls23 ws25\">15.475.853<span class=\"_ _5f\"> </span></span>10<span class=\"_ _1\"></span>0%<span class=\"_ _3f\"> </span><span class=\"ls7c ws7f\">1<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>5<span class=\"_ _24e\"> </span></span></span></span>Ricav<span class=\"_ _0\"></span>i fat<span class=\"_ _1\"></span>turati<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a suddi<span class=\"_ _1\"></span>vision<span class=\"_ _1\"></span>e dei \u201cR<span class=\"_ _1\"></span>icavi f<span class=\"_ _1\"></span>attur<span class=\"_ _1\"></span>ati\u201d per c<span class=\"_ _1\"></span>ategor<span class=\"_ _1\"></span>ia di attivi<span class=\"_ _1\"></span>t\u00e0 \u00e8 la se<span class=\"_ _1\"></span>guente:<span class=\"_ _24e\"> </span>RIPARTIZIONE PER CATE<span class=\"_ _0\"></span>GO<span class=\"_ _1\"></span>RIA DI A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TIVIT<span class=\"_ _0\"></span>\u00c0<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _132\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _24e\"> </span></span>%  su <span class=\"_ _18\"></span> T<span class=\"_ _2\"></span>otale Ricavi<span class=\"ls1 ws1\"> </span> e Pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni<span class=\"_ _a9\"> </span><span class=\"ff2 ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span>%  su <span class=\"_ _18\"></span> T<span class=\"_ _2\"></span>otale Ricavi<span class=\"ls1 ws1\"> </span> e Pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni<span class=\"_ _31\"> </span><span class=\"ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>cavi f<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>rati<span class=\"_ _24e\"> </span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i dell<span class=\"_ _1\"></span>e pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni da atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 di EP<span class=\"_ _1\"></span>C<span class=\"_ _15b\"> </span><span class=\"lsd2 wsd8\">1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>65<span class=\"_ _0\"></span>.444<span class=\"_ _3a\"> </span><span class=\"ls61 ws64\">28%<span class=\"_ _14e\"> </span><span class=\"ls7f ws82\">2<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _17\"> </span>3<span class=\"_ _1\"></span>2<span class=\"_ _51\"> </span><span class=\"ls66 ws69\">9<span class=\"_ _1\"></span>1%<span class=\"_ _99\"> </span><span class=\"ls26 ws28\">(<span class=\"_ _1\"></span>752.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>88<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></span></span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i dell<span class=\"_ _1\"></span>e pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni da atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 di C<span class=\"_ _1\"></span>o-Svilu<span class=\"_ _1\"></span>ppo<span class=\"_ _16d\"> </span><span class=\"ls2f ws31\">5<span class=\"_ _1\"></span>.121<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>69<span class=\"_ _63\"> </span><span class=\"ls72 ws75\">72%<span class=\"_ _ca\"> </span><span class=\"ls7f ws82\">2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _142\"> </span><span class=\"ls22 ws24\">9%<span class=\"_ _3b\"> </span><span class=\"ls8c ws8e\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>415<span class=\"_ _24e\"> </span></span></span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1b6\"> </span><span class=\"ls85 ws87\">7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>8<span class=\"_ _17\"> </span>6<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _71\"> </span><span class=\"ls69 ws6c\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _82\"> </span><span class=\"ls61 ws64\">2<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>985.785<span class=\"_ _5f\"> </span><span class=\"ls69 ws6c\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _166\"> </span><span class=\"ls1f ws21\">4.1<span class=\"_ _0\"></span>01.028<span class=\"_ _24e\"> </span></span></span></span></span></span>Il decre<span class=\"_ _1\"></span>mento nella voce <span class=\"_ _0\"></span>\"<span class=\"_ _1\"></span>Ric<span class=\"_ _1\"></span>avi <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>azioni da attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>di EPC\u201d<span class=\"_ _0\"></span>, che includ<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i ricavi gene<span class=\"_ _1\"></span>rati<span class=\"_ _14\"></span> dall<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>vendit<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mpianti <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>otov<span class=\"_ _0\"></span>ol<span class=\"_ _1\"></span>taic<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>indus<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>sidenzia<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>\"chiavi <span class=\"_ _17\"></span>in <span class=\"_ _f\"> </span>mano\"<span class=\"_ _0\"></span>, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrelato <span class=\"_ _f\"> </span>alla dimi<span class=\"_ _1\"></span>nuzione <span class=\"_ _f\"></span>delle <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>mess<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>ve <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>ratic<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>Sup<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>onus <span class=\"_ _17\"></span>11<span class=\"_ _2\"></span>0<span class=\"_ _1\"></span>% <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>dai <span class=\"_ _17\"></span>cosi<span class=\"_ _1\"></span>ddetti <span class=\"_ _17\"></span>\u201cb<span class=\"_ _1\"></span>onus minori\u201d<span class=\"_ _2\"></span>. <span class=\"_ _14\"></span>L<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>\"Ricavi <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>pres<span class=\"_ _1\"></span>tazio<span class=\"_ _0\"></span>ni <span class=\"_ _14\"></span>da <span class=\"_ _56\"></span>attivit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>Co-S<span class=\"_ _2\"></span>viluppo\" <span class=\"_ _14\"></span>incrementa <span class=\"_ _14\"></span>significativamen<span class=\"_ _0\"></span>te risp<span class=\"_ _1\"></span>etto <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio <span class=\"_ _f\"> </span>prece<span class=\"_ _1\"></span>dente <span class=\"_ _f\"> </span>per <span class=\"_ _f\"></span>effetto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _f\"> </span>chiusur<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>Co-Svilup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>9 impi<span class=\"_ _1\"></span>anti <span class=\"_ _f\"> </span>BE<span class=\"_ _1\"></span>SS <span class=\"_ _f\"> </span>(Stora<span class=\"_ _1\"></span>ge<span class=\"_ _0\"></span>) <span class=\"_ _f\"> </span>in <span class=\"_ _d\"> </span>It<span class=\"_ _1\"></span>alia, <span class=\"_ _f\"> </span>si<span class=\"_ _1\"></span>glato <span class=\"_ _f\"> </span>nel <span class=\"_ _d\"> </span>me<span class=\"_ _1\"></span>se <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>ma<span class=\"_ _1\"></span>rzo, <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>cessi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>rollate Gr<span class=\"_ _1\"></span>een <span class=\"_ _0\"></span>BE<span class=\"_ _1\"></span>SS <span class=\"_ _0\"></span>S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>e Blue BESS S.r<span class=\"_ _0\"></span>.l. (\u20ac <span class=\"_ _2\"></span>5.7 <span class=\"_ _0\"></span>mili<span class=\"_ _1\"></span>oni <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>cedu<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ari <span class=\"_ _0\"></span>ad \u20ac 1 mili<span class=\"_ _1\"></span>one). Al n<span class=\"_ _1\"></span>etto dei r<span class=\"_ _1\"></span>icav<span class=\"_ _1\"></span>i des<span class=\"_ _1\"></span>critti n<span class=\"_ _1\"></span>el par<span class=\"_ _1\"></span>agr<span class=\"_ _1\"></span>afo pre<span class=\"_ _1\"></span>cede<span class=\"_ _1\"></span>nte (<span class=\"_ _0\"></span>ex<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a-UE<span class=\"_ _1\"></span>), i ric<span class=\"_ _1\"></span>avi de<span class=\"_ _1\"></span>lle ven<span class=\"_ _1\"></span>dite e del<span class=\"_ _1\"></span>le pres<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>ioni son<span class=\"_ _1\"></span>o st<span class=\"_ _1\"></span>ati realiz<span class=\"_ _1\"></span>zati inte<span class=\"_ _1\"></span>ram<span class=\"_ _1\"></span>ente in It<span class=\"_ _1\"></span>alia. Ricav<span class=\"_ _0\"></span>i pe<span class=\"_ _1\"></span>r attivit\u00e0 in corso da contratti<span class=\"_ _24e\"> </span>I <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"> </span>in <span class=\"_ _d\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_ _f\"> </span>da <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>ntra<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>vengon<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span><span class=\"ff6 ls91 ws93\">over <span class=\"_ _f\"> </span>ti<span class=\"_ _1\"></span>me</span>, <span class=\"_ _d\"> </span>oss<span class=\"_ _1\"></span>ia <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>ava<span class=\"_ _1\"></span>nzame<span class=\"_ _1\"></span>nto gr<span class=\"_ _1\"></span>adual<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0; <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>rcentua<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>avan<span class=\"_ _1\"></span>zame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente <span class=\"_ _d\"> </span>ri<span class=\"_ _1\"></span>balt<span class=\"_ _1\"></span>ata <span class=\"_ _d\"> </span>sul val<span class=\"_ _1\"></span>ore <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>mmes<span class=\"_ _1\"></span>sa <span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>alment<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>con il <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fin<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di identifi<span class=\"_ _1\"></span>care l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to da reg<span class=\"_ _1\"></span>istr<span class=\"_ _1\"></span>are com<span class=\"_ _1\"></span>e provento a Co<span class=\"_ _1\"></span>nto Economico. Com<span class=\"_ _1\"></span>e gi\u00e0 <span class=\"_ _1\"></span>evid<span class=\"_ _1\"></span>enziato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>agrafo <span class=\"_ _1\"></span>\u201cR<span class=\"_ _1\"></span>imane<span class=\"_ _1\"></span>nze e <span class=\"_ _1\"></span>Attivit<span class=\"_ _1\"></span>\u00e0 i<span class=\"_ _1\"></span>n cor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>da C<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>atti\u201d<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>signific<span class=\"_ _1\"></span>ativo incr<span class=\"_ _1\"></span>emento <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>ell\u2019eserc<span class=\"_ _1\"></span>izio  \u00e8 <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>b<span class=\"_ _1\"></span>uona <span class=\"_ _15\"> </span>par<span class=\"_ _1\"></span>te <span class=\"_ _15\"> </span>giu<span class=\"_ _1\"></span>stifi<span class=\"_ _1\"></span>cato <span class=\"_ _15\"> </span>dall<span class=\"_ _1\"></span>o  s<span class=\"_ _1\"></span>vilup<span class=\"_ _1\"></span>po <span class=\"_ _15\"> </span>nel <span class=\"_ _15\"> </span>se<span class=\"_ _1\"></span>gmento <span class=\"_ _15\"> </span>BE<span class=\"_ _1\"></span>SS (Stor<span class=\"_ _1\"></span>age).<span class=\"_ _24e\"> </span>Altri ricav<span class=\"_ _0\"></span>i e proventi<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>voce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>roventi\u201d<span class=\"_ _2\"></span>, <span class=\"_ _d\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>ad <span class=\"_ _f\"> </span>\u20ac <span class=\"_ _f\"> </span>461 <span class=\"_ _f\"></span>migliaia<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>rife<span class=\"_ _1\"></span>riscon<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>princ<span class=\"_ _1\"></span>ipalm<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>ric<span class=\"_ _1\"></span>avi der<span class=\"_ _1\"></span>ivanti <span class=\"_ _16\"> </span>da <span class=\"_ _d\"> </span>ri<span class=\"_ _1\"></span>mbor<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>pese <span class=\"_ _16\"> </span>anticip<span class=\"_ _1\"></span>ate <span class=\"_ _d\"> </span>sos<span class=\"_ _1\"></span>tenute <span class=\"_ _16\"> </span>per <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>nto <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>S<span class=\"_ _1\"></span>PV <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>ropr<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _16\"> </span>di <span class=\"_ _d\"> </span>clie<span class=\"_ _1\"></span>nt<span class=\"_ _24e\"> </span>i<span class=\"_ _24e\"> </span>contr<span class=\"_ _1\"></span>attua<span class=\"_ _1\"></span>lizza<span class=\"_ _1\"></span>ti con cu<span class=\"_ _1\"></span>i il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o AGP op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>. In q<span class=\"_ _1\"></span>uest<span class=\"_ _1\"></span>a voce <span class=\"_ _1\"></span>\u00e8 st<span class=\"_ _1\"></span>ato ino<span class=\"_ _1\"></span>ltre is<span class=\"_ _1\"></span>critto <span class=\"_ _1\"></span>il provento der<span class=\"_ _1\"></span>ivante <span class=\"_ _17\"></span>dal<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>acqu<span class=\"_ _1\"></span>isizione <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>F <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _17\"></span>Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>GF <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _17\"></span>Ener<span class=\"_ _1\"></span>gy <span class=\"_ _17\"></span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>(\u20ac <span class=\"_ _17\"></span>13 migli<span class=\"_ _1\"></span>aia) descr<span class=\"_ _1\"></span>itto nei p<span class=\"_ _1\"></span>arag<span class=\"_ _1\"></span>rafi pre<span class=\"_ _1\"></span>ceden<span class=\"_ _1\"></span>ti<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>12. Cos<span class=\"_ _0\"></span>ti opera<span class=\"_ _2\"></span>tivi<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>sti <span class=\"_ _f\"></span>oper<span class=\"_ _1\"></span>ativi <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>tutti <span class=\"_ _f\"> </span>iner<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>corr<span class=\"_ _1\"></span>elati <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>produz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"></span>dei <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>icavi <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>petenz<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l per<span class=\"_ _1\"></span>iodo.<span class=\"_ _24e\"> </span>Co<span class=\"_ _0\"></span>sti per ac<span class=\"_ _2\"></span>quisti<span class=\"_ _24e\"> </span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio di t<span class=\"_ _1\"></span>ale voce:<span class=\"_ _24e\"> </span>COS<span class=\"_ _1\"></span>TI PER ACQ<span class=\"_ _1\"></span>UIS<span class=\"_ _1\"></span>TI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _5b\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _1b7\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _168\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>Acq<span class=\"_ _1\"></span>uis<span class=\"_ _1\"></span>to be<span class=\"_ _1\"></span>ni mate<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>li pe<span class=\"_ _1\"></span>r prod<span class=\"_ _1\"></span>uzio<span class=\"_ _1\"></span>ne di s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vizi<span class=\"_ _1b8\"> </span><span class=\"ls7e ws81\">3<span class=\"_ _1\"></span>.82<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.920<span class=\"_ _fd\"> </span>28<span class=\"_ _1\"></span>3.93<span class=\"_ _1\"></span>3<span class=\"_ _d4\"> </span>3.<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.987<span class=\"_ _24e\"> </span></span>Acq<span class=\"_ _1\"></span>uis<span class=\"_ _1\"></span>to mate<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>le el<span class=\"_ _1\"></span>ettr<span class=\"_ _1\"></span>ico e di co<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>mo<span class=\"_ _1b9\"> </span><span class=\"ls25 ws27\">145<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>82<span class=\"_ _fd\"> </span>19<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>29<span class=\"_ _1ba\"> </span><span class=\"ls83 ws86\">(4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>247<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span>Acq<span class=\"_ _1\"></span>uis<span class=\"_ _1\"></span>to be<span class=\"_ _1\"></span>ni st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>ali&lt; 5<span class=\"_ _0\"></span>16,<span class=\"_ _1\"></span>46<span class=\"_ _ab\"> </span><span class=\"ls96 ws98\">11.17<span class=\"_ _1\"></span>2<span class=\"_ _1ac\"> </span><span class=\"ls9c ws9e\">11<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>51<span class=\"_ _170\"> </span><span class=\"ls2a ws2c\">(<span class=\"_ _1\"></span>279)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _58\"> </span><span class=\"ls2d ws2f\">3<span class=\"_ _1\"></span>.979<span class=\"_ _0\"></span>.975<span class=\"_ _1bb\"> </span><span class=\"ls74 ws77\">487<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _0\"></span>13<span class=\"_ _1bc\"> </span><span class=\"ls1f ws21\">3.492.462<span class=\"_ _24e\"> </span></span></span></span>L<span class=\"_ _1\"></span>a <span class=\"_ _14\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _56\"></span>\u201c<span class=\"_ _0\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _56\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _56\"></span>acqu<span class=\"_ _1\"></span>isti\u201d <span class=\"_ _2\"></span>incl<span class=\"_ _1\"></span>ude <span class=\"_ _56\"></span>ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>lmente <span class=\"_ _2\"></span>la <span class=\"_ _56\"></span>fo<span class=\"_ _1\"></span>rnit<span class=\"_ _1\"></span>ura <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>m<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>impi<span class=\"_ _1\"></span>egato <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _56\"></span>la <span class=\"_ _2\"></span>vendi<span class=\"_ _1\"></span>ta di  impia<span class=\"_ _1\"></span>nti  fotovoltai<span class=\"_ _1\"></span>ci  indus<span class=\"_ _1\"></span>trial<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>e  resid<span class=\"_ _1\"></span>enzial<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>\"chiavi  in  man<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>\"<span class=\"_ _0\"></span>.  L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento  signifi<span class=\"_ _1\"></span>cativo risp<span class=\"_ _1\"></span>etto all<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>ente \u00e8 le<span class=\"_ _1\"></span>gato, in l<span class=\"_ _1\"></span>inea co<span class=\"_ _1\"></span>n l\u2019ite<span class=\"_ _1\"></span>r progett<span class=\"_ _1\"></span>uale, <span class=\"_ _1\"></span>all\u2019acquis<span class=\"_ _1\"></span>to di ter<span class=\"_ _1\"></span>reni s<span class=\"_ _1\"></span>u alcu<span class=\"_ _1\"></span>ne comm<span class=\"_ _1\"></span>esse cont<span class=\"_ _1\"></span>ratt<span class=\"_ _1\"></span>ualiz<span class=\"_ _1\"></span>zate del fotovol<span class=\"_ _1\"></span>taico.<span class=\"_ _24e\"> </span>Costi per serviz<span class=\"_ _0\"></span>i Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio di t<span class=\"_ _1\"></span>ale voce:<span class=\"_ _24e\"> </span>COS<span class=\"_ _1\"></span>TI PER S<span class=\"_ _1\"></span>ERVIZ<span class=\"_ _1\"></span>I<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1bd\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _1b7\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _168\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>Consulenze Co-S<span class=\"_ _0\"></span>vilup<span class=\"_ _1\"></span>po<span class=\"_ _18e\"> </span><span class=\"ls2f ws31\">3.12<span class=\"_ _1\"></span>3.1<span class=\"_ _1\"></span>04<span class=\"_ _1be\"> </span><span class=\"ls65 ws68\">2.354.<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>7<span class=\"_ _16d\"> </span><span class=\"ls77 ws7a\">7<span class=\"_ _2\"></span>68.677<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze EP<span class=\"_ _1\"></span>C<span class=\"_ _138\"> </span><span class=\"ls2c ws2e\">94<span class=\"_ _1\"></span>6.45<span class=\"_ _1\"></span>0<span class=\"_ _f2\"> </span><span class=\"ls20 ws22\">79<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>590<span class=\"_ _169\"> </span><span class=\"ls75 ws78\">154.860<span class=\"_ _24e\"> </span></span></span></span>Consulenze finanziarie<span class=\"_ _1bf\"> </span><span class=\"ls1d ws1f\">750.500<span class=\"_ _f2\"> </span><span class=\"ls1f ws21\">205.09<span class=\"_ _0\"></span>4<span class=\"_ _169\"> </span><span class=\"ls86 ws88\">5<span class=\"_ _1\"></span>45.4<span class=\"_ _1\"></span>06<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze a<span class=\"_ _1\"></span>mmin<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>rati<span class=\"_ _1\"></span>ve e fisc<span class=\"_ _1\"></span>ali<span class=\"_ _1c0\"> </span><span class=\"ls94 ws96\">74<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>65<span class=\"_ _1\"></span>8<span class=\"_ _1bb\"> </span><span class=\"ls1f ws21\">209<span class=\"_ _0\"></span>.361<span class=\"_ _13c\"> </span><span class=\"ls13 ws14\">53<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>297<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>spetti<span class=\"_ _1\"></span>vo ST<span class=\"_ _1\"></span>MG<span class=\"_ _1\"></span>, DDS e o<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>i vers<span class=\"_ _1\"></span>o T<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sor<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>a di Sta<span class=\"_ _1\"></span>to<span class=\"_ _1c1\"> </span><span class=\"ls1f ws21\">720.256<span class=\"_ _46\"> </span><span class=\"ls25 ws27\">1<span class=\"_ _1\"></span>.195<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>21<span class=\"_ _1bb\"> </span><span class=\"ls83 ws86\">(475<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>65<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>mpe<span class=\"_ _1\"></span>nsi or<span class=\"_ _1\"></span>gan<span class=\"_ _1\"></span>i soc<span class=\"_ _1\"></span>iali<span class=\"_ _1c2\"> </span><span class=\"ls2a ws2c\">696<span class=\"_ _1\"></span>.497<span class=\"_ _f2\"> </span><span class=\"ls86 ws88\">566<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>21<span class=\"_ _1ba\"> </span><span class=\"ls67 ws6a\">13<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>476<span class=\"_ _24e\"> </span></span></span></span>Pu<span class=\"_ _1\"></span>bbli<span class=\"_ _1\"></span>cit<span class=\"_ _1\"></span>\u00e0, in<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span>ni e affis<span class=\"_ _1\"></span>sion<span class=\"_ _1\"></span>i<span class=\"_ _135\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _1bb\"> </span><span class=\"ls86 ws88\">210.45<span class=\"_ _1\"></span>3<span class=\"_ _169\"> </span><span class=\"ls29 ws2b\">(22.888<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze v<span class=\"_ _1\"></span>arie<span class=\"_ _1c3\"> </span><span class=\"ls94 ws96\">174<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>24<span class=\"_ _1bb\"> </span><span class=\"ls96 ws98\">115<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>598<span class=\"_ _1b4\"> </span><span class=\"ls6c ws6f\">5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></span></span>Sp<span class=\"_ _1\"></span>ese a<span class=\"_ _1\"></span>ntici<span class=\"_ _1\"></span>pate p<span class=\"_ _1\"></span>er co<span class=\"_ _1\"></span>nto SP<span class=\"_ _1\"></span>V<span class=\"_ _6e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>70.045<span class=\"_ _1c4\"> </span><span class=\"ls25 ws27\">14<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>86<span class=\"_ _1\"></span>9<span class=\"_ _17b\"> </span><span class=\"ls67 ws6a\">2<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>176<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze l<span class=\"_ _1\"></span>egal<span class=\"_ _1\"></span>i e not<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>li<span class=\"_ _132\"> </span><span class=\"ls20 ws22\">13<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.59<span class=\"_ _1\"></span>3<span class=\"_ _fd\"> </span><span class=\"ls27 ws29\">173<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>075<span class=\"_ _16d\"> </span><span class=\"ls72 ws75\">(3<span class=\"_ _1\"></span>4.4<span class=\"_ _1\"></span>82)<span class=\"_ _24e\"> </span></span></span></span>Pre<span class=\"_ _1\"></span>mi di a<span class=\"_ _1\"></span>ssic<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>z. no<span class=\"_ _1\"></span>n obb<span class=\"_ _1\"></span>lig. <span class=\"_ _1ae\"> </span><span class=\"ls96 ws98\">111.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>55<span class=\"_ _16d\"> </span><span class=\"ls7b ws7e\">90<span class=\"_ _1\"></span>.650<span class=\"_ _1c5\"> </span><span class=\"ls1f ws21\">21.205<span class=\"_ _24e\"> </span></span></span></span>A<span class=\"_ _17\"> </span>l<span class=\"_ _f\"> </span>t<span class=\"_ _17\"></span>r<span class=\"_ _17\"> </span>e<span class=\"_ _17\"></span> v<span class=\"_ _17\"> </span>o<span class=\"_ _17\"> </span>c<span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span> m<span class=\"_ _f\"> </span>i<span class=\"_ _17\"></span>n<span class=\"_ _17\"></span>o<span class=\"_ _17\"> </span>r<span class=\"_ _f\"> </span>i<span class=\"_ _17\"></span>,<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>i<span class=\"_ _17\"> </span>n<span class=\"_ _17\"> </span>g<span class=\"_ _17\"> </span>o<span class=\"_ _f\"> </span>l<span class=\"_ _17\"></span>a<span class=\"_ _17\"> </span>r<span class=\"_ _17\"> </span>m<span class=\"_ _f\"> </span>e<span class=\"_ _17\"></span>n<span class=\"_ _17\"> </span>t<span class=\"_ _17\"> </span>e<span class=\"_ _17\"> </span> n<span class=\"_ _17\"> </span>o<span class=\"_ _f\"> </span>n<span class=\"_ _17\"></span> r<span class=\"_ _17\"></span>i<span class=\"_ _17\"> </span>l<span class=\"_ _17\"> </span>e<span class=\"_ _f\"> </span>v<span class=\"_ _17\"></span>a<span class=\"_ _17\"></span>n<span class=\"_ _17\"> </span>ti <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _fd\"> </span><span class=\"ls9c ws9e\">651<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _1\"></span>8<span class=\"_ _1be\"> </span><span class=\"ls83 ws86\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>078<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>47<span class=\"_ _1bb\"> </span><span class=\"ls7f ws82\">(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _17\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1c6\"> </span><span class=\"ls96 ws98\">8<span class=\"_ _1\"></span>.41<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.15<span class=\"_ _1\"></span>3<span class=\"_ _46\"> </span><span class=\"ls71 ws74\">7.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>5<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _1c7\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _17\"> </span>2<span class=\"_ _1\"></span>7<span class=\"_ _17\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _17\"> </span>4<span class=\"_ _1\"></span>7<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _16\"> </span>voce <span class=\"_ _d\"> </span>\u201c<span class=\"_ _1\"></span>Costi <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vizi\u201d <span class=\"_ _16\"> </span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _16\"> </span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _16\"> </span>dire<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ente corr<span class=\"_ _1\"></span>elat<span class=\"_ _1\"></span>a all\u2019in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto signifi<span class=\"_ _1\"></span>cativo d<span class=\"_ _1\"></span>ei ric<span class=\"_ _1\"></span>avi del pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span>Al <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>etto <span class=\"_ _d\"> </span>dei <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>sti <span class=\"_ _d\"> </span>dir<span class=\"_ _1\"></span>etta<span class=\"_ _1\"></span>mente <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>abili <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>vilup<span class=\"_ _1\"></span>po <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>bu<span class=\"_ _1\"></span>siness<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>i <span class=\"_ _16\"> </span>costi <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>consu<span class=\"_ _1\"></span>lenze amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>rative <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>si <span class=\"_ _f\"> </span>incre<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>ano, <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ispe<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nte, <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>i <span class=\"_ _f\"> </span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _f\"> </span>di consu<span class=\"_ _1\"></span>lenza <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>icevuti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>me<span class=\"_ _1\"></span>rito <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>getto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>quot<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rdinar<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span><span class=\"ff6 ls6 ws6\">warrant<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> <span class=\"_ _17\"></span>su </span></span>Euron<span class=\"_ _1\"></span>ext M<span class=\"_ _1\"></span>ilan, s<span class=\"_ _1\"></span>egmento Eu<span class=\"_ _1\"></span>ronex<span class=\"_ _1\"></span>t ST<span class=\"_ _0\"></span>AR M<span class=\"_ _1\"></span>ilan.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>sidual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u201c<span class=\"_ _0\"></span>Al<span class=\"_ _1\"></span>tre <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ci <span class=\"_ _2\"></span>mi<span class=\"_ _1\"></span>nori<span class=\"_ _1\"></span>\u201d <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>rid<span class=\"_ _1\"></span>uce <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>rinci<span class=\"_ _1\"></span>palme<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>eff<span class=\"_ _1\"></span>etto <span class=\"_ _2\"></span>di minor<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>stenu<span class=\"_ _1\"></span>ti<span class=\"_ _14\"></span> da sog<span class=\"_ _1\"></span>getti ter<span class=\"_ _1\"></span>zi su pr<span class=\"_ _1\"></span>ogetti di ris<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ttur<span class=\"_ _1\"></span>azioni in<span class=\"_ _1\"></span>centiva<span class=\"_ _1\"></span>nti (<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ra cui il S<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>bonu<span class=\"_ _1\"></span>s 1<span class=\"_ _2\"></span>10%).<span class=\"_ _24e\"> </span>Co<span class=\"_ _0\"></span>sti per godimen<span class=\"_ _0\"></span>to beni di t<span class=\"_ _0\"></span>erzi<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>godim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ncipal<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>anon<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nnual<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>l\u2019utiliz<span class=\"_ _1\"></span>zo del<span class=\"_ _1\"></span>l\u2019infr<span class=\"_ _1\"></span>astr<span class=\"_ _1\"></span>uttu<span class=\"_ _1\"></span>ra infor<span class=\"_ _1\"></span>matic<span class=\"_ _1\"></span>a aziend<span class=\"_ _1\"></span>ale (ser<span class=\"_ _1\"></span>ver e l<span class=\"_ _1\"></span>icenze per s<span class=\"_ _1\"></span>oft<span class=\"_ _1\"></span>ware ges<span class=\"_ _1\"></span>tiona<span class=\"_ _1\"></span>li).<span class=\"_ _24e\"> </span>COS<span class=\"_ _1\"></span>TI PER G<span class=\"_ _1\"></span>ODI<span class=\"_ _1\"></span>MENTO B<span class=\"_ _1\"></span>ENI D<span class=\"_ _1\"></span>I TER<span class=\"_ _1\"></span>ZI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>C<span class=\"_ _1\"></span>anon<span class=\"_ _1\"></span>i per u<span class=\"_ _1\"></span>tili<span class=\"_ _1\"></span>zzo lic<span class=\"_ _1\"></span>enze s<span class=\"_ _1\"></span>oftw<span class=\"_ _1\"></span>are<span class=\"_ _1c8\"> </span><span class=\"ls96 ws98\">45<span class=\"_ _1\"></span>.11<span class=\"_ _1\"></span>2<span class=\"_ _25\"> </span><span class=\"ls83 ws86\">36<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>47<span class=\"_ _141\"> </span><span class=\"ls7b ws7e\">8.<span class=\"_ _1\"></span>665<span class=\"_ _24e\"> </span></span></span></span>No<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>gio au<span class=\"_ _1\"></span>to tr<span class=\"_ _1\"></span>asf<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _196\"> </span><span class=\"ls6b ws6e\">12.638<span class=\"_ _101\"> </span><span class=\"ls9c ws9e\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>514<span class=\"_ _1c9\"> </span><span class=\"ls2f ws31\">8<span class=\"_ _1\"></span>.124<span class=\"_ _24e\"> </span></span></span></span>No<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>gio att<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>zat<span class=\"_ _1\"></span>ura<span class=\"_ _1ca\"> </span><span class=\"ls2a ws2c\">5.<span class=\"_ _1\"></span>269<span class=\"_ _1aa\"> </span><span class=\"ls7f ws82\">7.<span class=\"_ _1\"></span>1<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _1aa\"> </span><span class=\"ls27 ws29\">(1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span>3)<span class=\"_ _24e\"> </span></span></span></span>Canoni noleg<span class=\"_ _1\"></span>gio<span class=\"_ _0\"></span> macchine elettroniche<span class=\"_ _128\"> </span><span class=\"ls7e ws81\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>371<span class=\"_ _101\"> </span><span class=\"ls2f ws31\">1.<span class=\"_ _1\"></span>245<span class=\"_ _133\"> </span><span class=\"ls86 ws88\">126<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1cb\"> </span><span class=\"ls65 ws68\">64.389<span class=\"_ _25\"> </span><span class=\"ls6e ws71\">4<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _1aa\"> </span><span class=\"ls70 ws73\">15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>061<span class=\"_ _24e\"> </span></span></span></span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>dei <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>abile <span class=\"_ _17\"></span>prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>ai <span class=\"_ _17\"></span>can<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>di licen<span class=\"_ _1\"></span>za <span class=\"_ _17\"></span>su <span class=\"_ _f\"> </span>nuov<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sis<span class=\"_ _1\"></span>temi <span class=\"_ _17\"></span>ge<span class=\"_ _1\"></span>stio<span class=\"_ _1\"></span>nali <span class=\"_ _f\"></span>che <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mplem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>ndo, <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>a <span class=\"_ _f\"> </span>magg<span class=\"_ _1\"></span>iori <span class=\"_ _f\"></span>costi<span class=\"_ _18\"></span> leg<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>nol<span class=\"_ _1\"></span>eggi<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>utoveicoli <span class=\"_ _d\"> </span>util<span class=\"_ _1\"></span>izzati <span class=\"_ _d\"> </span>du<span class=\"_ _1\"></span>rante <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rte <span class=\"_ _d\"> </span>sul <span class=\"_ _d\"> </span>te<span class=\"_ _1\"></span>rritor<span class=\"_ _1\"></span>io <span class=\"_ _f\"> </span>na<span class=\"_ _1\"></span>zionale <span class=\"_ _d\"> </span>sia <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>r l\u2019in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>uni<span class=\"_ _1\"></span>tar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sia <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l\u2019aumento <span class=\"_ _17\"></span>deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>amenti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>line<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>l\u2019espans<span class=\"_ _1\"></span>ione <span class=\"_ _17\"></span>del business.<span class=\"_ _24e\"> </span>Costi per il person<span class=\"_ _1\"></span>ale<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mpren<span class=\"_ _1\"></span>de <span class=\"_ _17\"></span>l'i<span class=\"_ _1\"></span>ntera <span class=\"_ _f\"> </span>spes<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erso<span class=\"_ _1\"></span>nale <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ipen<span class=\"_ _1\"></span>dente <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>presi <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>migli<span class=\"_ _1\"></span>oram<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>di mer<span class=\"_ _1\"></span>ito, passa<span class=\"_ _1\"></span>ggi di catego<span class=\"_ _1\"></span>ria, sc<span class=\"_ _1\"></span>atti <span class=\"_ _0\"></span>di conti<span class=\"_ _1\"></span>ngenza<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>cos<span class=\"_ _1\"></span>to delle fer<span class=\"_ _1\"></span>ie <span class=\"_ _0\"></span>e dei per<span class=\"_ _1\"></span>mess<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>god<span class=\"_ _1\"></span>uti e acc<span class=\"_ _1\"></span>antona<span class=\"_ _1\"></span>menti di le<span class=\"_ _1\"></span>gge e cont<span class=\"_ _1\"></span>ratti coll<span class=\"_ _1\"></span>ettivi.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento rispe<span class=\"_ _1\"></span>tto <span class=\"_ _0\"></span>al pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>cede<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>\u00e8 da ricer<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>si princi<span class=\"_ _1\"></span>palme<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>acco<span class=\"_ _1\"></span>ntam<span class=\"_ _1\"></span>ento di competen<span class=\"_ _0\"></span>za <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>riguardan<span class=\"_ _0\"></span>te <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>nuo<span class=\"_ _0\"></span>ve <span class=\"_ _1\"></span>premi<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _1\"></span>pluriennali<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>riconosciut<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>dipendenti<span class=\"_ _18\"></span> a <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>tire <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _0\"></span>4 <span class=\"_ _17\"></span>(si <span class=\"_ _17\"></span>veda <span class=\"_ _17\"></span>Not<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>9 <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>mag<span class=\"_ _1\"></span>giori <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>etta<span class=\"_ _1\"></span>gli), <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>man<span class=\"_ _1\"></span>iera <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>sidual<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>mag<span class=\"_ _1\"></span>gior per<span class=\"_ _1\"></span>sona<span class=\"_ _1\"></span>le attua<span class=\"_ _1\"></span>lmente im<span class=\"_ _1\"></span>piegato n<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo.<span class=\"_ _24e\"> </span>Ammortamenti<span class=\"_ _24e\"> </span>Per <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>to con<span class=\"_ _1\"></span>cerne <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tam<span class=\"_ _1\"></span>enti, <span class=\"_ _1\"></span>si s<span class=\"_ _1\"></span>peci<span class=\"_ _1\"></span>fica <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ssi s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ati c<span class=\"_ _1\"></span>alco<span class=\"_ _1\"></span>lati s<span class=\"_ _1\"></span>ulla <span class=\"_ _1\"></span>base del<span class=\"_ _1\"></span>la durat<span class=\"_ _1\"></span>a utile de<span class=\"_ _1\"></span>i cespiti e del<span class=\"_ _1\"></span>la loro par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipazio<span class=\"_ _1\"></span>ne alla fas<span class=\"_ _1\"></span>e produ<span class=\"_ _1\"></span>ttiva. Si f<span class=\"_ _1\"></span>a rinvio alle n<span class=\"_ _1\"></span>ote illu<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>ative sulle I<span class=\"_ _1\"></span>mmobi<span class=\"_ _1\"></span>lizza<span class=\"_ _1\"></span>zioni imm<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>i e materia<span class=\"_ _1\"></span>li.<span class=\"_ _24e\"> </span>Variaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _1\"></span>ei f<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>di svalutaz<span class=\"_ _0\"></span>ione d<span class=\"_ _1\"></span>elle rimanenze e dei crediti commerciali<span class=\"_ _24e\"> </span>Nel  cors<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>del  202<span class=\"_ _0\"></span>4,  il <span class=\"_ _16\"> </span>Gr<span class=\"_ _1\"></span>uppo  ha <span class=\"_ _16\"> </span>acc<span class=\"_ _1\"></span>antonato  \u20ac <span class=\"_ _16\"> </span>1<span class=\"_ _0\"></span>01  migliaia<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>cui  \u20ac <span class=\"_ _16\"> </span>7 <span class=\"_ _16\"> </span>miglia<span class=\"_ _1\"></span>ia <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>fond<span class=\"_ _1\"></span>o sva<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>sul<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _f\"> </span>attes<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>fu<span class=\"_ _1\"></span>ture <span class=\"_ _f\"> </span>(E<span class=\"_ _0\"></span>CL<span class=\"_ _1\"></span>) <span class=\"_ _17\"></span>come <span class=\"_ _f\"> </span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _f\"></span>dall\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _f\"> </span>9<span class=\"_ _56\"></span>, <span class=\"_ _f\"> </span>ed \u20ac <span class=\"_ _1\"></span>94 <span class=\"_ _1\"></span>migl<span class=\"_ _1\"></span>iaia <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>da <span class=\"_ _1\"></span>lavoro <span class=\"_ _17\"></span>su <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>(t<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ccanto<span class=\"_ _1\"></span>namento <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tato regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ato all\u2019inte<span class=\"_ _1\"></span>rno d<span class=\"_ _1\"></span>ella voce \u201cR<span class=\"_ _1\"></span>icav<span class=\"_ _1\"></span>i da attivi<span class=\"_ _1\"></span>t\u00e0 in cor<span class=\"_ _1\"></span>so da cont<span class=\"_ _1\"></span>ratti\u201d<span class=\"_ _1\"></span>).<span class=\"_ _24e\"> </span>Nel <span class=\"_ _f\"> </span>cors<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>del <span class=\"_ _f\"> </span>per<span class=\"_ _1\"></span>iodo, <span class=\"_ _f\"> </span>gli <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>atori <span class=\"_ _f\"></span>non <span class=\"_ _17\"></span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _f\"></span>ritenu<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>ra<span class=\"_ _1\"></span>gionevol<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>esp<span class=\"_ _1\"></span>orre <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>bi<span class=\"_ _1\"></span>lancio alcu<span class=\"_ _1\"></span>n fondi r<span class=\"_ _1\"></span>ischi<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Altri costi o<span class=\"_ _1\"></span>perativi<span class=\"_ _24e\"> </span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio di t<span class=\"_ _1\"></span>ale voce:<span class=\"_ _24e\"> </span>ON<span class=\"_ _1\"></span>ERI D<span class=\"_ _1\"></span>IVE<span class=\"_ _1\"></span>RSI D<span class=\"_ _1\"></span>I GE<span class=\"_ _1\"></span>STI<span class=\"_ _1\"></span>ONE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>Sopravvenienze<span class=\"_ _0\"></span> passive<span class=\"_ _a8\"> </span><span class=\"ls81 ws84\">87<span class=\"_ _1\"></span>2.0<span class=\"_ _1\"></span>98<span class=\"_ _1b4\"> </span><span class=\"ls8c ws8e\">413<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>17<span class=\"_ _17e\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>1<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>sti a pe<span class=\"_ _1\"></span>rde<span class=\"_ _1\"></span>re Co<span class=\"_ _1\"></span>-<span class=\"_ _0\"></span>Svi<span class=\"_ _1\"></span>lup<span class=\"_ _1\"></span>po<span class=\"_ _ab\"> </span><span class=\"ls7f ws82\">3<span class=\"_ _1\"></span>17.<span class=\"_ _1\"></span>9<span class=\"_ _17\"></span>9<span class=\"_ _1\"></span>7<span class=\"_ _17b\"> </span><span class=\"ls6b ws6e\">306.27<span class=\"_ _0\"></span>7<span class=\"_ _101\"> </span><span class=\"ls96 ws98\">11.<span class=\"_ _1\"></span>72<span class=\"_ _1\"></span>0<span class=\"_ _24e\"> </span></span></span></span>Sa<span class=\"_ _1\"></span>nzio<span class=\"_ _1\"></span>ni, p<span class=\"_ _1\"></span>enal<span class=\"_ _1\"></span>it\u00e0 e m<span class=\"_ _1\"></span>ult<span class=\"_ _1\"></span>e<span class=\"_ _6e\"> </span><span class=\"ls61 ws64\">232.<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>8<span class=\"_ _188\"> </span><span class=\"ls67 ws6a\">76<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>70<span class=\"_ _17e\"> </span><span class=\"ls24 ws26\">155<span class=\"_ _1\"></span>.73<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>Im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te var<span class=\"_ _1\"></span>ie<span class=\"_ _190\"> </span><span class=\"ls61 ws64\">38<span class=\"_ _1\"></span>.582<span class=\"_ _188\"> </span><span class=\"ls7e ws81\">3<span class=\"_ _1\"></span>6.9<span class=\"_ _1\"></span>26<span class=\"_ _141\"> </span><span class=\"ls7b ws7e\">1.<span class=\"_ _1\"></span>656<span class=\"_ _24e\"> </span></span></span></span>Al<span class=\"_ _1\"></span>tri o<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>i<span class=\"_ _8e\"> </span><span class=\"ls24 ws26\">16.<span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>0<span class=\"_ _17e\"> </span><span class=\"ls7f ws82\">6<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>8<span class=\"_ _17\"></span>3<span class=\"_ _17e\"> </span><span class=\"ls2a ws2c\">(5<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>693)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1cc\"> </span><span class=\"ls71 ws74\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>5<span class=\"_ _17b\"> </span><span class=\"ls86 ws88\">90<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>073<span class=\"_ _188\"> </span></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7.<span class=\"_ _17\"> </span>5<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span>Le <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>prav<span class=\"_ _1\"></span>venie<span class=\"_ _1\"></span>nze <span class=\"_ _f\"></span>passive <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>cludo<span class=\"_ _1\"></span>no <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipal<span class=\"_ _1\"></span>mente <span class=\"_ _f\"> </span>sto<span class=\"_ _1\"></span>rno <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>osizioni <span class=\"_ _f\"> </span>re<span class=\"_ _1\"></span>lative <span class=\"_ _f\"> </span>agli <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>sercizi pre<span class=\"_ _1\"></span>cedenti p<span class=\"_ _1\"></span>er rin<span class=\"_ _1\"></span>egoziazioni e r<span class=\"_ _1\"></span>egolazio<span class=\"_ _1\"></span>ne di par<span class=\"_ _1\"></span>tite<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span>lle s<span class=\"_ _1\"></span>anzion<span class=\"_ _1\"></span>i ris<span class=\"_ _1\"></span>petto a<span class=\"_ _1\"></span>ll\u2019eserciz<span class=\"_ _1\"></span>io pre<span class=\"_ _1\"></span>cedent<span class=\"_ _1\"></span>e si r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>ce all<span class=\"_ _1\"></span>\u2019iscriz<span class=\"_ _1\"></span>ione d<span class=\"_ _1\"></span>i mag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>i sa<span class=\"_ _1\"></span>nzioni <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>im<span class=\"_ _1\"></span>poste <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _15\"> </span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>enti;  co<span class=\"_ _1\"></span>me  d<span class=\"_ _1\"></span>escr<span class=\"_ _1\"></span>itto <span class=\"_ _15\"> </span>nell<span class=\"_ _1\"></span>a  Rel<span class=\"_ _1\"></span>azione <span class=\"_ _15\"> </span>sul<span class=\"_ _1\"></span>la  G<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>one Con<span class=\"_ _1\"></span>solidat<span class=\"_ _1\"></span>a, <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>mes<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>Luglio <span class=\"_ _f\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _17\"></span>si <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>veduto <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>aldo <span class=\"_ _f\"></span>integra<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>posizio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>fisc<span class=\"_ _1\"></span>ali pendenti.<span class=\"_ _24e\"> </span>I <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sti <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>erder<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Co-Svilup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iguar<span class=\"_ _1\"></span>dano <span class=\"_ _17\"></span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>fas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>av<span class=\"_ _1\"></span>vio <span class=\"_ _17\"></span>(<span class=\"ff6 ls5 ws5\">business <span class=\"_ _1\"></span>opportunities</span>) <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>i qua<span class=\"_ _1\"></span>li \u00e8 st<span class=\"_ _1\"></span>ata ris<span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ata la m<span class=\"_ _1\"></span>ancat<span class=\"_ _1\"></span>a sussi<span class=\"_ _1\"></span>stenz<span class=\"_ _1\"></span>a della f<span class=\"_ _1\"></span>attibili<span class=\"_ _1\"></span>t\u00e0 tec<span class=\"_ _1\"></span>nico-e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>ca<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>13. Pr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ti e oneri finanziari<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a compos<span class=\"_ _1\"></span>izione de<span class=\"_ _1\"></span>gli one<span class=\"_ _1\"></span>ri finanz<span class=\"_ _1\"></span>iari ne<span class=\"_ _1\"></span>tti, pari a<span class=\"_ _1\"></span>d \u20ac 547 migliaia<span class=\"_ _1\"></span>, \u00e8 cos\u00ec compo<span class=\"_ _1\"></span>sta:<span class=\"_ _24e\"> </span>ONERI F<span class=\"_ _0\"></span>INANZIARI NETTI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>Pro<span class=\"_ _1\"></span>venti fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iari<span class=\"_ _1cd\"> </span><span class=\"ls25 ws27\">(14<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>63<span class=\"_ _1\"></span>9)<span class=\"_ _1b7\"> </span><span class=\"ls6c ws6f\">(<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _17e\"> </span><span class=\"ls7e ws81\">(8<span class=\"_ _1\"></span>3.9<span class=\"_ _1\"></span>02)<span class=\"_ _24e\"> </span></span></span></span>Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>i ban<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>i<span class=\"_ _172\"> </span><span class=\"ls86 ws88\">327<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>321<span class=\"_ _188\"> </span><span class=\"ls94 ws96\">74<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>8<span class=\"_ _25\"> </span><span class=\"ls26 ws28\">252<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>86<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span></span></span></span>Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>i di mo<span class=\"_ _1\"></span>ra<span class=\"_ _a8\"> </span><span class=\"ls13 ws14\">28<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>449<span class=\"_ _17e\"> </span>96<span class=\"_ _1\"></span>.181<span class=\"_ _17e\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"> </span>2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _24e\"> </span></span></span>On<span class=\"_ _1\"></span>eri fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>ziar<span class=\"_ _1\"></span>i dive<span class=\"_ _1\"></span>rsi<span class=\"_ _6d\"> </span><span class=\"ls6c ws6f\">59.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7<span class=\"_ _17e\"> </span><span class=\"ls26 ws28\">96<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>52<span class=\"_ _17e\"> </span><span class=\"ls1f ws21\">(37<span class=\"_ _56\"></span>.<span class=\"_ _1\"></span>025)<span class=\"_ _24e\"> </span></span></span></span>Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>i der<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>nti dal<span class=\"_ _1\"></span>l'app<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>l IFR<span class=\"_ _1\"></span>S 16<span class=\"_ _1ce\"> </span><span class=\"ls2c ws2e\">20<span class=\"_ _1\"></span>.394<span class=\"_ _188\"> </span><span class=\"ls86 ws88\">25<span class=\"_ _1\"></span>.262<span class=\"_ _101\"> </span><span class=\"ls81 ws84\">(4.<span class=\"_ _1\"></span>868<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1cf\"> </span><span class=\"ls2a ws2c\">5<span class=\"_ _1\"></span>46<span class=\"_ _1\"></span>.8<span class=\"_ _1\"></span>52<span class=\"_ _17b\"> </span><span class=\"ls6a ws6d\">232.<span class=\"_ _1\"></span>5<span class=\"_ _2\"></span>16<span class=\"_ _25\"> </span><span class=\"ls2f ws31\">314<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>33<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></span></span>L<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>voce <span class=\"_ _f\"> </span>\u201cProventi <span class=\"_ _f\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i\u201d <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>relati<span class=\"_ _1\"></span>va <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipal<span class=\"_ _1\"></span>mente <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>entro <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>o<span class=\"_ _1\"></span>neri <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i, <span class=\"_ _f\"> </span>iscri<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>in ese<span class=\"_ _1\"></span>rcizi pre<span class=\"_ _1\"></span>cedenti ne<span class=\"_ _1\"></span>lla voce \u201c<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>eri finan<span class=\"_ _1\"></span>ziari dive<span class=\"_ _1\"></span>rsi\u201d<span class=\"_ _0\"></span>, in seg<span class=\"_ _1\"></span>uito alla com<span class=\"_ _1\"></span>pens<span class=\"_ _1\"></span>azione de<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>cr<span class=\"_ _1\"></span>editi<span class=\"_ _14\"></span> d\u2019im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ta plu<span class=\"_ _1\"></span>rien<span class=\"_ _1\"></span>nali e/<span class=\"_ _2\"></span>o a<span class=\"_ _1\"></span>lla loro ce<span class=\"_ _1\"></span>ssione a te<span class=\"_ _1\"></span>rzi<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019increment<span class=\"_ _0\"></span>o <span class=\"_ _11\"> </span>degli <span class=\"_ _12\"> </span>interessi<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>passivi <span class=\"_ _12\"> </span>di <span class=\"_ _11\"> </span>mora <span class=\"_ _11\"> </span>rispetto <span class=\"_ _12\"> </span>all\u2019eser<span class=\"_ _0\"></span>cizio<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>precedente <span class=\"_ _12\"> </span>si <span class=\"_ _11\"> </span>riferisce<span class=\"_ _0\"></span> all\u2019<span class=\"_ _1\"></span>iscrizi<span class=\"_ _1\"></span>one <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>magg<span class=\"_ _1\"></span>iori <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nteress<span class=\"_ _1\"></span>i  s<span class=\"_ _1\"></span>u  i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>es<span class=\"_ _1\"></span>ercizi <span class=\"_ _15\"> </span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>enti; <span class=\"_ _15\"> </span>com<span class=\"_ _1\"></span>e  d<span class=\"_ _1\"></span>escr<span class=\"_ _1\"></span>itto <span class=\"_ _15\"> </span>ne<span class=\"_ _1\"></span>lla Relaz<span class=\"_ _1\"></span>ione sulla <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>ata<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>di Luglio 2024, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8 prov<span class=\"_ _1\"></span>veduto al <span class=\"_ _0\"></span>sa<span class=\"_ _1\"></span>ldo integra<span class=\"_ _1\"></span>le del<span class=\"_ _1\"></span>le posizio<span class=\"_ _1\"></span>ni fisc<span class=\"_ _1\"></span>ali pen<span class=\"_ _1\"></span>denti.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _56\"></span>\u201cO<span class=\"_ _1\"></span>neri <span class=\"_ _0\"></span>finan<span class=\"_ _1\"></span>ziari <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>iversi<span class=\"_ _1\"></span>\u201d <span class=\"_ _56\"></span>in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>icono<span class=\"_ _1\"></span>sciuti <span class=\"_ _2\"></span>(\u20ac <span class=\"_ _2\"></span>52 <span class=\"_ _56\"></span>m<span class=\"_ _1\"></span>igliaia) <span class=\"_ _2\"></span>sul <span class=\"_ _0\"></span>fina<span class=\"_ _1\"></span>nziamen<span class=\"_ _1\"></span>to pass<span class=\"_ _1\"></span>ivo stip<span class=\"_ _1\"></span>ulato nel m<span class=\"_ _1\"></span>ese di L<span class=\"_ _1\"></span>uglio nei co<span class=\"_ _1\"></span>nfronti d<span class=\"_ _1\"></span>ella cont<span class=\"_ _1\"></span>rollant<span class=\"_ _1\"></span>e Dxor Inves<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>14. Imposte sul r<span class=\"_ _2\"></span>eddito d'esercizio, c<span class=\"_ _2\"></span>orr<span class=\"_ _0\"></span>enti, diff<span class=\"_ _0\"></span>erite e anticipa<span class=\"_ _2\"></span>te<span class=\"_ _24e\"> </span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio de<span class=\"_ _1\"></span>lle imp<span class=\"_ _1\"></span>oste cor<span class=\"_ _1\"></span>renti, an<span class=\"_ _1\"></span>ticipate e di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span>:<span class=\"_ _24e\"> </span>IMPOSTE SUL<span class=\"_ _0\"></span> REDDITO<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>IRES<span class=\"_ _1cf\"> </span><span class=\"ls67 ws6a\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>76<span class=\"_ _8\"> </span><span class=\"ls6b ws6e\">1.606.<span class=\"_ _0\"></span>939<span class=\"_ _165\"> </span><span class=\"ls25 ws27\">2<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>14.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>37<span class=\"_ _24e\"> </span></span></span></span>IR<span class=\"_ _1\"></span>AP<span class=\"_ _1d0\"> </span><span class=\"ls2f ws31\">75<span class=\"_ _1\"></span>4.1<span class=\"_ _1\"></span>29<span class=\"_ _1d1\"> </span><span class=\"ls62 ws65\">30<span class=\"_ _1\"></span>4.7<span class=\"_ _1\"></span>38<span class=\"_ _188\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>1<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nti<span class=\"_ _1d2\"> </span><span class=\"ff1e ls23 ws25\">5.07<span class=\"_ _0\"></span>5.905<span class=\"_ _162\"> </span><span class=\"ls20 ws22\">1<span class=\"_ _1\"></span>.911.<span class=\"_ _1\"></span>677<span class=\"_ _165\"> </span><span class=\"ls2a ws2c\">3<span class=\"_ _1\"></span>.16<span class=\"_ _1\"></span>4.<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>IRES<span class=\"_ _1d3\"> </span><span class=\"ls26 ws28\">52<span class=\"_ _1\"></span>.960<span class=\"_ _17e\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _17\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _101\"> </span><span class=\"ls12 ws8\">13<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>867<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te an<span class=\"_ _1\"></span>tici<span class=\"_ _1\"></span>pate e di<span class=\"_ _1\"></span>ffer<span class=\"_ _1\"></span>ite<span class=\"_ _1d4\"> </span><span class=\"ff1e ls20 ws22\">52<span class=\"_ _1\"></span>.96<span class=\"_ _1\"></span>0<span class=\"_ _188\"> </span><span class=\"ls7c ws7f\">3<span class=\"_ _1\"></span>9.<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _101\"> </span><span class=\"ls1d ws1f\">13.86<span class=\"_ _0\"></span>7<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te su<span class=\"_ _1\"></span>l red<span class=\"_ _1\"></span>dito d<span class=\"_ _1\"></span>'eser<span class=\"_ _1\"></span>cizi<span class=\"_ _1\"></span>o<span class=\"_ _1d5\"> </span><span class=\"ff2 ls75 ws78\">5.<span class=\"_ _0\"></span>128.8<span class=\"_ _0\"></span>65<span class=\"_ _1b3\"> </span><span class=\"ls6d ws70\">1<span class=\"_ _1\"></span>.9<span class=\"_ _0\"></span>50<span class=\"_ _1\"></span>.770<span class=\"_ _146\"> </span><span class=\"ls9d ws9f\">3<span class=\"_ _1\"></span>.178<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>09<span class=\"_ _1\"></span>5<span class=\"_ _24e\"> </span></span></span></span>Le  impos<span class=\"_ _1\"></span>te  anticipate  del  per<span class=\"_ _1\"></span>iodo  si  riferi<span class=\"_ _1\"></span>scono  prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente  al <span class=\"_ _16\"> </span>rila<span class=\"_ _1\"></span>scio  pro-qu<span class=\"_ _1\"></span>ota  (\u20ac <span class=\"_ _16\"> </span>42 migli<span class=\"_ _1\"></span>aia) <span class=\"_ _f\"> </span>delle <span class=\"_ _d\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>nticipate <span class=\"_ _d\"> </span>regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ate <span class=\"_ _f\"> </span>sull\u2019elimi<span class=\"_ _1\"></span>nazione<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span><span class=\"ff6\">fir<span class=\"_ _1\"></span>st <span class=\"_ _f\"> </span>time </span>adoption<span class=\"ff3 ls1 ws1\">, degli o<span class=\"_ _1\"></span>neri di q<span class=\"_ _1\"></span>uota<span class=\"_ _1\"></span>zione c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ati secon<span class=\"_ _1\"></span>do le rego<span class=\"_ _1\"></span>le OIC<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></span>Di <span class=\"_ _f\"> </span>seguit<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>si <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>ricon<span class=\"_ _1\"></span>ciliazio<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019onere <span class=\"_ _f\"> </span>fisc<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>te<span class=\"_ _1\"></span>orico <span class=\"_ _f\"> </span>con <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>effetti<span class=\"_ _1\"></span>vo <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _f\"> </span>dicemb<span class=\"_ _1\"></span>re 2024 ed al 31 dicem<span class=\"_ _1\"></span>bre 2023:<span class=\"_ _24e\"> </span>RICONCILIAZIONE DE<span class=\"_ _0\"></span>L CARICO F<span class=\"_ _0\"></span>ISCALE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1d6\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _144\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span></span>Aliquota teorica<span class=\"_ _0\"></span> IRES<span class=\"_ _b3\"> </span><span class=\"ff1e ls24 ws26\">24%<span class=\"_ _1d7\"> </span>24%</span> Ri<span class=\"_ _1\"></span>sult<span class=\"_ _1\"></span>ato a<span class=\"_ _1\"></span>nte imp<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>te <span class=\"_ _1d8\"> </span><span class=\"ls1f ws21\">21.202.7<span class=\"_ _0\"></span>40 <span class=\"_ _b2\"> </span><span class=\"ls81 ws84\">6<span class=\"_ _1\"></span>.870<span class=\"_ _1\"></span>.43<span class=\"_ _1\"></span>2 </span></span> IR<span class=\"_ _1\"></span>ES te<span class=\"_ _1\"></span>oric<span class=\"_ _1\"></span>a <span class=\"_ _10a\"> </span><span class=\"ff1e ls6b ws6e\">                     5.088.<span class=\"_ _0\"></span>658<span class=\"_ _0\"></span> <span class=\"_ _100\"> </span><span class=\"ls1d ws1f\">                      1.6<span class=\"_ _1\"></span>48.<span class=\"_ _0\"></span>90<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span> </span></span> Vari<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni in au<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>to <span class=\"_ _d5\"> </span><span class=\"ls1b ws1d\">2.05<span class=\"_ _0\"></span>5.062<span class=\"_ _0\"></span> <span class=\"_ _1d9\"> </span><span class=\"ls97 ws99\">35<span class=\"_ _0\"></span>1.<span class=\"_ _1\"></span>357 </span></span> Variazioni<span class=\"_ _0\"></span> in diminuzione <span class=\"_ _bb\"> </span><span class=\"ls27 ws29\">(12<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span>)<span class=\"_ _162\"> </span><span class=\"ls62 ws65\">(23<span class=\"_ _1\"></span>8.191)</span></span> Reddito imponibile <span class=\"_ _1da\"> </span><span class=\"ff1e ls2a ws2c\">                   23<span class=\"_ _1\"></span>.136<span class=\"_ _1\"></span>.11<span class=\"_ _0\"></span>7 <span class=\"_ _6b\"> </span><span class=\"ls20 ws22\">                   6.9<span class=\"_ _1\"></span>83<span class=\"_ _1\"></span>.59<span class=\"_ _1\"></span>8 </span></span> Effe<span class=\"_ _1\"></span>tto per<span class=\"_ _1\"></span>dite fi<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>li <span class=\"_ _c5\"> </span><span class=\"ls27 ws29\">(66<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.717<span class=\"_ _1\"></span>)<span class=\"_ _8\"> </span><span class=\"ls86 ws88\">(28<span class=\"_ _1\"></span>8.<span class=\"_ _1\"></span>021)</span></span> Red<span class=\"_ _1\"></span>dito i<span class=\"_ _1\"></span>mpo<span class=\"_ _1\"></span>nibi<span class=\"_ _1\"></span>le ne<span class=\"_ _1\"></span>tto <span class=\"_ _1db\"> </span>                   22<span class=\"_ _1\"></span>.472.4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _72\"> </span>                     6.<span class=\"_ _1\"></span>69<span class=\"_ _0\"></span>5.<span class=\"_ _1\"></span>577  IR<span class=\"_ _1\"></span>ES 24% <span class=\"_ _192\"> </span><span class=\"ls65 ws68\">5<span class=\"_ _0\"></span>.393.3<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>6 <span class=\"_ _b2\"> </span><span class=\"ls6b ws6e\">1.606.<span class=\"_ _0\"></span>939<span class=\"_ _0\"></span> </span></span> IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>P 3.9% <span class=\"_ _177\"> </span><span class=\"ls2f ws31\">75<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.129<span class=\"_ _1\"></span> <span class=\"_ _1ba\"> </span><span class=\"ls62 ws65\">30<span class=\"_ _1\"></span>4.738<span class=\"_ _1\"></span> </span></span> T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nti <span class=\"_ _1dc\"> </span><span class=\"ff1e ls82 ws85\">                      6<span class=\"_ _1\"></span>.147<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>05 <span class=\"_ _9\"> </span><span class=\"ls20 ws22\">                       1<span class=\"_ _1\"></span>.911.<span class=\"_ _1\"></span>677<span class=\"_ _1\"></span> </span></span> Retti<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>a regi<span class=\"_ _1\"></span>me PE<span class=\"_ _1\"></span>X<span class=\"_ _1dd\"> </span><span class=\"lse ws10\">(<span class=\"_ _0\"></span>1.071.600)<span class=\"_ _45\"> </span><span class=\"ls1 ws1\">                                  - <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </span></span> Im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te anti<span class=\"_ _1\"></span>cipa<span class=\"_ _1\"></span>te e diff<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>te <span class=\"_ _1de\"> </span><span class=\"ls26 ws28\">52<span class=\"_ _1\"></span>.960<span class=\"_ _1\"></span> <span class=\"_ _1b4\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _1\"></span>9.<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> </span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te su<span class=\"_ _1\"></span>l red<span class=\"_ _1\"></span>dito d<span class=\"_ _1\"></span>'eser<span class=\"_ _1\"></span>cizi<span class=\"_ _1\"></span>o<span class=\"_ _1df\"> </span><span class=\"ff2 ls75 ws78\">5.<span class=\"_ _0\"></span>128.8<span class=\"_ _0\"></span>65<span class=\"_ _fd\"> </span><span class=\"ls6d ws70\">1<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>950<span class=\"_ _1\"></span>.770<span class=\"_ _24e\"> </span></span></span>15. Risulta<span class=\"_ _0\"></span>to per azione<span class=\"_ _24e\"> </span>Il risult<span class=\"_ _1\"></span>ato per azione \u00e8 calco<span class=\"_ _1\"></span>lato divide<span class=\"_ _1\"></span>ndo il risult<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ile agli azionis<span class=\"_ _1\"></span>ti<span class=\"_ _14\"></span> ordi<span class=\"_ _1\"></span>nari <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o pe<span class=\"_ _1\"></span>r il <span class=\"_ _1\"></span>nume<span class=\"_ _1\"></span>ro me<span class=\"_ _1\"></span>dio <span class=\"_ _1\"></span>pond<span class=\"_ _1\"></span>erato <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e azio<span class=\"_ _1\"></span>ni or<span class=\"_ _1\"></span>dinari<span class=\"_ _1\"></span>e in <span class=\"_ _1\"></span>circol<span class=\"_ _1\"></span>azione nel p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do, con l\u2019escl<span class=\"_ _1\"></span>usione d<span class=\"_ _1\"></span>elle azio<span class=\"_ _1\"></span>ni prop<span class=\"_ _1\"></span>rie. Il <span class=\"_ _1\"></span>risu<span class=\"_ _1\"></span>ltato <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r a<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>dilu<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>\u00e8 c<span class=\"_ _1\"></span>alcol<span class=\"_ _1\"></span>ato d<span class=\"_ _1\"></span>ivide<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risu<span class=\"_ _1\"></span>ltato <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>agl<span class=\"_ _24e\"> </span>i<span class=\"_ _24e\"> </span>azion<span class=\"_ _1\"></span>isti <span class=\"_ _f\"> </span>o<span class=\"_ _1\"></span>rdinar<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>apog<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>per <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>num<span class=\"_ _1\"></span>ero <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>edio <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>onde<span class=\"_ _1\"></span>rato <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>ordi<span class=\"_ _1\"></span>narie <span class=\"_ _d\"> </span>in circ<span class=\"_ _0\"></span>olazione durant<span class=\"_ _0\"></span>e il periodo, con<span class=\"_ _0\"></span> l\u2019esclu<span class=\"_ _0\"></span>sione delle azi<span class=\"_ _0\"></span>oni proprie, tenendo co<span class=\"_ _0\"></span>nto degli<span class=\"_ _0\"></span> effetti<span class=\"_ _18\"></span> di tu<span class=\"_ _1\"></span>tte le poten<span class=\"_ _1\"></span>ziali azion<span class=\"_ _1\"></span>i ordina<span class=\"_ _1\"></span>rie con eff<span class=\"_ _1\"></span>etto dilui<span class=\"_ _1\"></span>tivo. Di <span class=\"_ _1\"></span>seg<span class=\"_ _1\"></span>uito <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>spos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risult<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>nume<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>ordin<span class=\"_ _1\"></span>arie <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cal<span class=\"_ _1\"></span>colo del ris<span class=\"_ _1\"></span>ultato pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>azi<span class=\"_ _1\"></span>one base e diluito, de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ati <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span>condo la meto<span class=\"_ _1\"></span>dolog<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>revist<span class=\"_ _1\"></span>a dal prin<span class=\"_ _1\"></span>cipio cont<span class=\"_ _1\"></span>abile I<span class=\"_ _1\"></span>AS 33<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>RISUL<span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TO<span class=\"_ _0\"></span> PER AZIONI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _e5\"> </span><span class=\"ff2 fc4 ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _4c\"> </span>3<span class=\"_ _1\"></span>1/1<span class=\"_ _1\"></span>2/2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span>Uti<span class=\"_ _1\"></span>le/(Per<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>a) per a<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e<span class=\"_ _9d\"> </span>                    0,93 <span class=\"_ _fa\"> </span>                     0,<span class=\"_ _1\"></span>21 Uti<span class=\"_ _1\"></span>le/(Per<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>a) per a<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>i dilu<span class=\"_ _1\"></span>ite<span class=\"_ _94\"> </span>                    0,93 <span class=\"_ _fa\"> </span>                     0,<span class=\"_ _1\"></span>21 Nu<span class=\"_ _1\"></span>mer<span class=\"_ _1\"></span>o medi<span class=\"_ _1\"></span>o pon<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ato d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e azio<span class=\"_ _1\"></span>ni in ci<span class=\"_ _1\"></span>rcol<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne<span class=\"_ _16e\"> </span><span class=\"ff3\"> <span class=\"_ _1e0\"> </span> </span>Base<span class=\"_ _1e1\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>7<span class=\"_ _15c\"> </span><span class=\"lsd6 wsdc\">16.54<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.58<span class=\"_ _0\"></span>2<span class=\"_ _24e\"> </span></span></span>Dilui<span class=\"_ _1\"></span>to<span class=\"_ _1e2\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>7<span class=\"_ _15c\"> </span><span class=\"lsd6 wsdc\">16.54<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.58<span class=\"_ _0\"></span>2<span class=\"_ _24e\"> </span></span></span>16. Compensi c<span class=\"_ _2\"></span>orrisposti alla socie<span class=\"_ _0\"></span>t\u00e0 di r<span class=\"_ _0\"></span>evisione<span class=\"_ _24e\"> </span>Ai sens<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>ar<span class=\"_ _1\"></span>t. 1<span class=\"_ _0\"></span>49-duod<span class=\"_ _1\"></span>ecies de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Regol<span class=\"_ _1\"></span>amento Emitte<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nsob, si informa che i corri<span class=\"_ _1\"></span>spettiv<span class=\"_ _1\"></span>i rela<span class=\"_ _1\"></span>tivi <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>revis<span class=\"_ _1\"></span>ione, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>attes<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ltri <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esi <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>lla soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>revisi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>BDO <span class=\"_ _1\"></span>It<span class=\"_ _1\"></span>alia <span class=\"_ _1\"></span>S.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>., <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r la <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 C<span class=\"_ _1\"></span>apog<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o e <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r l<span class=\"_ _1\"></span>e su<span class=\"_ _1\"></span>e co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>ate, s<span class=\"_ _1\"></span>ono cos\u00ec sud<span class=\"_ _1\"></span>divisi:<span class=\"_ _24e\"> </span>COMPENSI<span class=\"_ _0\"></span> SOCIET<span class=\"_ _2\"></span>\u00c0 DI REVISIONE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Corrispettivi di<span class=\"_ _24e\"> </span>com<span class=\"_ _1\"></span>pet<span class=\"_ _1\"></span>enza 2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>Revisi<span class=\"_ _0\"></span>one contabile <span class=\"_ _c1\"> </span><span class=\"ls63 ws66\">53.50<span class=\"_ _1\"></span>0<span class=\"_ _24e\"> </span></span>Se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>izi co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>lati al<span class=\"_ _1\"></span>l'attiv<span class=\"_ _1\"></span>it\u00e0 d<span class=\"_ _1\"></span>i revi<span class=\"_ _1\"></span>sion<span class=\"_ _1\"></span>e cont<span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>le<span class=\"_ _1e3\"> </span><span class=\"ls28 ws2a\">4.<span class=\"_ _2\"></span>000<span class=\"_ _24e\"> </span></span>Se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>izi co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>lati al p<span class=\"_ _1\"></span>roce<span class=\"_ _1\"></span>sso d<span class=\"_ _1\"></span>i tra<span class=\"_ _1\"></span>nsl<span class=\"_ _1\"></span>isti<span class=\"_ _1\"></span>ng<span class=\"_ _1e4\"> </span><span class=\"ls1b ws1d\">37<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00 </span>Al<span class=\"_ _1\"></span>tri c<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>ensi <span class=\"_ _199\"> </span><span class=\"ls24 ws26\">16.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _24e\"> </span></span>Altr<span class=\"_ _0\"></span>e inf<span class=\"_ _2\"></span>ormazioni obbliga<span class=\"_ _0\"></span>torie<span class=\"_ _24e\"> </span>Inf<span class=\"_ _2\"></span>ormativ<span class=\"_ _0\"></span>a per se<span class=\"_ _0\"></span>ttori oper<span class=\"_ _2\"></span>ativi<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>ernazi<span class=\"_ _1\"></span>onale <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>8 <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chiede <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>bilan<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>conso<span class=\"_ _1\"></span>lidati <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n cui <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>apog<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>bia <span class=\"_ _1\"></span>titol<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ebito <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ativi <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>egoziati <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>un mer<span class=\"_ _1\"></span>cato pu<span class=\"_ _1\"></span>bblico, fo<span class=\"_ _1\"></span>rnisc<span class=\"_ _1\"></span>a un\u2019infor<span class=\"_ _1\"></span>mativa p<span class=\"_ _1\"></span>er setto<span class=\"_ _1\"></span>ri ope<span class=\"_ _1\"></span>rativ<span class=\"_ _1\"></span>i. Per se<span class=\"_ _1\"></span>ttore op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>vo, si intend<span class=\"_ _1\"></span>e quella co<span class=\"_ _1\"></span>mpon<span class=\"_ _1\"></span>ente di un'entit<span class=\"_ _1\"></span>\u00e0:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">che <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>ntra<span class=\"_ _1\"></span>prend<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>im<span class=\"_ _1\"></span>prend<span class=\"_ _1\"></span>itoria<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>gener<span class=\"_ _1\"></span>atri<span class=\"_ _1\"></span>ci <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>(com<span class=\"_ _1\"></span>presi <span class=\"_ _17\"></span>i <span class=\"_ _f\"></span>ricav<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>i </span>cos<span class=\"_ _1\"></span>ti rigua<span class=\"_ _1\"></span>rdanti op<span class=\"_ _1\"></span>eraz<span class=\"_ _1\"></span>ioni con al<span class=\"_ _1\"></span>tre comp<span class=\"_ _1\"></span>onenti d<span class=\"_ _1\"></span>ella me<span class=\"_ _1\"></span>desim<span class=\"_ _1\"></span>a entit<span class=\"_ _1\"></span>\u00e0);<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">i <span class=\"_ _17\"></span>cu<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>risu<span class=\"_ _1\"></span>ltati <span class=\"_ _f\"> </span>oper<span class=\"_ _1\"></span>ativi <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>rivi<span class=\"_ _1\"></span>sti <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>dica<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _f\"> </span>alto <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _f\"></span>decisio<span class=\"_ _1\"></span>nale <span class=\"_ _f\"></span>oper<span class=\"_ _1\"></span>ativo </span>del<span class=\"_ _1\"></span>l'entit\u00e0 <span class=\"_ _1\"></span>ai fi<span class=\"_ _1\"></span>ni de<span class=\"_ _1\"></span>ll'adozione <span class=\"_ _1\"></span>di d<span class=\"_ _1\"></span>ecisio<span class=\"_ _1\"></span>ni in <span class=\"_ _1\"></span>meri<span class=\"_ _1\"></span>to alle <span class=\"_ _1\"></span>riso<span class=\"_ _1\"></span>rse <span class=\"_ _1\"></span>da al<span class=\"_ _1\"></span>loc<span class=\"_ _1\"></span>are al <span class=\"_ _1\"></span>setto<span class=\"_ _1\"></span>re e <span class=\"_ _1\"></span>della valu<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>one dei r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>ati; e<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">per l<span class=\"_ _1\"></span>a quale s<span class=\"_ _1\"></span>ono dis<span class=\"_ _1\"></span>ponibi<span class=\"_ _1\"></span>li inform<span class=\"_ _1\"></span>azioni di b<span class=\"_ _1\"></span>ilanci<span class=\"_ _1\"></span>o separ<span class=\"_ _1\"></span>ate<span class=\"_ _24e\"> </span></span><span class=\"ff3 fs4 fc1\">.<span class=\"_ _24e\"> </span></span>Sull<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>base <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _f\"></span>previs<span class=\"_ _1\"></span>to <span class=\"_ _f\"></span>dall\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _f\"> </span>8<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _f\"> </span>Ammi<span class=\"_ _1\"></span>nistr<span class=\"_ _1\"></span>atori <span class=\"_ _f\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>tenuto <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>agionevo<span class=\"_ _1\"></span>le for<span class=\"_ _1\"></span>nire <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>setto<span class=\"_ _1\"></span>ri <span class=\"_ _17\"></span>op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>in <span class=\"_ _f\"> </span>linea <span class=\"_ _f\"> </span>con <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>para<span class=\"_ _1\"></span>grafo <span class=\"_ _f\"></span>1<span class=\"_ _0\"></span>3 <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el medesimo principio <span class=\"_ _2\"></span>contabile, la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ff6 ls6 ws6\">business <span class=\"_ _2\"></span>units<span class=\"ff3\"> <span class=\"_ _0\"></span>diverse <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>quella <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Co-<span class=\"_ _0\"></span>Sviluppo<span class=\"_ _0\"></span> no<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>soddisfano </span></span>n\u00e9 singolarment<span class=\"_ _0\"></span>e, n\u00e9 in aggregato, alcuna soglia<span class=\"_ _0\"></span> quantit<span class=\"_ _1\"></span>ativ<span class=\"_ _0\"></span>e prevista; si rimanda alla Relazi<span class=\"_ _0\"></span>one del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>Ge<span class=\"_ _1\"></span>stion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>aggio<span class=\"_ _1\"></span>ri <span class=\"_ _f\"> </span>info<span class=\"_ _1\"></span>rmazio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>circ<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>l\u2019<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>dame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>posizion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span><span class=\"ff6\">busin<span class=\"_ _1\"></span>ess </span>units<span class=\"ff3 ls1 ws1\"> d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo. </span>Gestione del rischio finanziario: obie<span class=\"_ _2\"></span>ttivi e criteri<span class=\"_ _24e\"> </span>Il <span class=\"_ _2\"></span>Co<span class=\"_ _1\"></span>nsiglio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>mmini<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>iesa<span class=\"_ _1\"></span>mina <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>corda <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>olitich<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>ges<span class=\"_ _1\"></span>tire <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>tipo<span class=\"_ _1\"></span>logie di ris<span class=\"_ _1\"></span>chi fina<span class=\"_ _1\"></span>nziari, co<span class=\"_ _1\"></span>me di seg<span class=\"_ _1\"></span>uito esp<span class=\"_ _1\"></span>osto.<span class=\"_ _24e\"> </span>Rischio c<span class=\"_ _1\"></span>redito<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>risch<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _17\"></span>rap<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>enta <span class=\"_ _17\"></span>l\u2019espos<span class=\"_ _1\"></span>izione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>empim<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle obb<span class=\"_ _1\"></span>ligazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ropa<span class=\"_ _1\"></span>rti. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ticola<span class=\"_ _1\"></span>rmente <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>spos<span class=\"_ _1\"></span>to a<span class=\"_ _1\"></span>l r<span class=\"_ _1\"></span>ischio <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ropr<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>clie<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rit<span class=\"_ _1\"></span>arda<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>ade<span class=\"_ _1\"></span>mpier<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _17\"></span>prop<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bblig<span class=\"_ _1\"></span>hi <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>pag<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>nei <span class=\"_ _17\"></span>term<span class=\"_ _1\"></span>ini e <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>mo<span class=\"_ _1\"></span>dalit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>conven<span class=\"_ _1\"></span>ute, <span class=\"_ _d\"> </span>gr<span class=\"_ _1\"></span>azie <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>nche <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>atto <span class=\"_ _d\"> </span>di <span class=\"_ _16\"> </span>oper<span class=\"_ _1\"></span>are <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>rimar<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span><span class=\"ff6 lsc wse\">player<span class=\"ff3\"> <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>in<span class=\"_ _1\"></span>dubbia </span></span>solvibili<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>\u00e0.<span class=\"_ _0\"></span> Ai <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mmerc<span class=\"_ _1\"></span>iali, <span class=\"_ _17\"></span>ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ado<span class=\"_ _1\"></span>ttate <span class=\"_ _17\"></span>po<span class=\"_ _1\"></span>litiche <span class=\"_ _17\"></span>vo<span class=\"_ _1\"></span>lte <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>assic<span class=\"_ _1\"></span>urare <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>olvib<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _17\"></span>clienti<span class=\"_ _18\"></span> e <span class=\"_ _f\"> </span>limit<span class=\"_ _1\"></span>are <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sposi<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>ischio <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>redito <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"> </span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>mittente e <span class=\"_ _f\"> </span>mo<span class=\"_ _1\"></span>nitor<span class=\"_ _1\"></span>aggio. <span class=\"_ _d\"> </span>Infi<span class=\"_ _1\"></span>ne, <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>icam<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>tu<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _f\"> </span>ve<span class=\"_ _1\"></span>ngono <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ottopos<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>ad <span class=\"_ _d\"> </span>una <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>one ana<span class=\"_ _1\"></span>litica per <span class=\"_ _0\"></span>singol<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>ente, <span class=\"_ _0\"></span>pro<span class=\"_ _1\"></span>ceden<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>nei casi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>ospetti un<span class=\"_ _0\"></span>\u2019eventual<span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span>dita d<span class=\"_ _1\"></span>i valor<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span>Rischio d<span class=\"_ _1\"></span>i me<span class=\"_ _1\"></span>rcato<span class=\"_ _24e\"> </span>Il <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>mer<span class=\"_ _1\"></span>cato <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>ce <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>ariabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>ausa <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle var<span class=\"_ _1\"></span>iazioni <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ezzi <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rcato <span class=\"_ _17\"></span>(preva<span class=\"_ _1\"></span>lentem<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>tas<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eress<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>) <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he, <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ltre a <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>dific<span class=\"_ _1\"></span>arne <span class=\"_ _f\"></span>i <span class=\"_ _17\"></span>flussi <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ri <span class=\"_ _17\"></span>attesi<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>pu\u00f2 <span class=\"_ _f\"></span>gener<span class=\"_ _1\"></span>are <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>naspe<span class=\"_ _1\"></span>ttato <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>costi <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>oner<span class=\"_ _1\"></span>i finanziari.<span class=\"_ _24e\"> </span>Risc<span class=\"_ _0\"></span>hio Camb<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span>Il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>uppo \u00e8 <span class=\"_ _2\"></span>esp<span class=\"_ _1\"></span>osto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>var<span class=\"_ _1\"></span>iazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipa<span class=\"_ _1\"></span>lmente <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>oste di bilanc<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>esp<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>in valute diver<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>ll\u2019Eu<span class=\"_ _1\"></span>ro; <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>utt<span class=\"_ _1\"></span>avia, la <span class=\"_ _0\"></span>attu<span class=\"_ _1\"></span>ale limit<span class=\"_ _1\"></span>ata oper<span class=\"_ _1\"></span>ativit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lla filiale USA non e<span class=\"_ _1\"></span>spone il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o a <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ischi di ca<span class=\"_ _1\"></span>mbio di natu<span class=\"_ _1\"></span>ra \u201ctr<span class=\"_ _1\"></span>aslati<span class=\"_ _1\"></span>va\u201d <span class=\"_ _0\"></span>(ris<span class=\"_ _1\"></span>chio che le flutt<span class=\"_ _1\"></span>uazion<span class=\"_ _1\"></span>i dei ta<span class=\"_ _1\"></span>ssi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nver<span class=\"_ _1\"></span>tire <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>contro<span class=\"_ _1\"></span>llate) <span class=\"_ _1\"></span>e/<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>\u201c<span class=\"_ _1\"></span>tran<span class=\"_ _1\"></span>sattiva\u201d <span class=\"_ _17\"></span>(in qua<span class=\"_ _1\"></span>nto svolge la p<span class=\"_ _1\"></span>ropri<span class=\"_ _1\"></span>a attivit<span class=\"_ _1\"></span>\u00e0 preva<span class=\"_ _1\"></span>lentem<span class=\"_ _1\"></span>ente in Pa<span class=\"_ _1\"></span>esi dell<span class=\"_ _1\"></span>a c.d. Eur<span class=\"_ _1\"></span>oz<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>).<span class=\"_ _24e\"> </span>Risc<span class=\"_ _0\"></span>hio sui tassi di int<span class=\"_ _0\"></span>eresse<span class=\"_ _24e\"> </span>ll <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>cillazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>interes<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>esse<span class=\"_ _1\"></span>nzialme<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziamenti <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>medio/<span class=\"_ _24e\"> </span>lungo <span class=\"_ _13\"> </span>termi<span class=\"_ _1\"></span>ne <span class=\"_ _15\"> </span>negoziati <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>asso <span class=\"_ _15\"> </span>v<span class=\"_ _1\"></span>ariab<span class=\"_ _1\"></span>ile. <span class=\"_ _15\"> </span>Eventual<span class=\"_ _1\"></span>i  fl<span class=\"_ _1\"></span>uttuaz<span class=\"_ _1\"></span>ioni <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>,  di <span class=\"_ _13\"> </span>conseg<span class=\"_ _1\"></span>uenz<span class=\"_ _1\"></span>a pot<span class=\"_ _1\"></span>rebbe<span class=\"_ _1\"></span>ro <span class=\"_ _f\"> </span>pro<span class=\"_ _1\"></span>durre <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ffetti <span class=\"_ _f\"> </span>neg<span class=\"_ _1\"></span>ativi <span class=\"_ _f\"> </span>su<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>situ<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>ica <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po. <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>a ges<span class=\"_ _1\"></span>tione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>risch<span class=\"_ _1\"></span>io <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>tass<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>intere<span class=\"_ _1\"></span>sse <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>st<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>fi<span class=\"_ _1\"></span>nora <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ssenzia<span class=\"_ _1\"></span>lmente <span class=\"_ _f\"> </span>vol<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>mini<span class=\"_ _1\"></span>mizza<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>i cos<span class=\"_ _1\"></span>ti di finanzia<span class=\"_ _1\"></span>mento e a st<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zare i fl<span class=\"_ _1\"></span>ussi finan<span class=\"_ _1\"></span>ziari. Il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po ha inol<span class=\"_ _1\"></span>tre conver<span class=\"_ _1\"></span>tito pa<span class=\"_ _1\"></span>rte d<span class=\"_ _1\"></span>ei finanziamenti <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _1\"></span>var<span class=\"_ _1\"></span>iabile<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>finanziamenti <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _1\"></span>fisso <span class=\"_ _17\"></span>attr<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>verso <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>stipula <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>strum<span class=\"_ _1\"></span>enti<span class=\"_ _29\"></span> fina<span class=\"_ _1\"></span>nziari der<span class=\"_ _1\"></span>ivati con final<span class=\"_ _1\"></span>it\u00e0 di cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura. Per qu<span class=\"_ _1\"></span>esto moti<span class=\"_ _1\"></span>vo, <span class=\"_ _0\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>dat<span class=\"_ _1\"></span>a di chiusur<span class=\"_ _1\"></span>a del pres<span class=\"_ _1\"></span>ente bila<span class=\"_ _1\"></span>ncio, <span class=\"_ _d\"> </span>il <span class=\"_ _16\"> </span>potenzi<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _f\"> </span>a <span class=\"_ _16\"> </span>Conto <span class=\"_ _d\"> </span>Eco<span class=\"_ _1\"></span>nomico <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>varia<span class=\"_ _1\"></span>zione <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>assi <span class=\"_ _d\"> </span>in <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>umento <span class=\"_ _16\"> </span>e <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>n diminuzione (<span class=\"ff6 lsa wsb\">sensitivi<span class=\"_ _0\"></span>ty analysis<span class=\"ff3 ls1 ws1\">) non \u00e8 signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vo.<span class=\"_ _24e\"> </span></span></span>Ris<span class=\"_ _0\"></span>chio liquidit\u00e0<span class=\"_ _24e\"> </span>Il <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>abbia <span class=\"_ _f\"> </span>diffi<span class=\"_ _1\"></span>colt<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>ad <span class=\"_ _f\"> </span>adem<span class=\"_ _1\"></span>piere <span class=\"_ _f\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>obblig<span class=\"_ _1\"></span>azioni asso<span class=\"_ _1\"></span>ciate a <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e. A<span class=\"_ _1\"></span>llo <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ale, <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po r<span class=\"_ _1\"></span>itiene <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>apa<span class=\"_ _1\"></span>cit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>are ca<span class=\"_ _1\"></span>ssa, <span class=\"_ _17\"></span>gr<span class=\"_ _1\"></span>azie <span class=\"_ _17\"></span>anch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>game<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>pres<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>avanz<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>ria<span class=\"_ _1\"></span>ddeb<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i cos<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>sos<span class=\"_ _1\"></span>tenuti<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>ed il contenim<span class=\"_ _1\"></span>ento dell\u2019esp<span class=\"_ _1\"></span>osizione ban<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>appre<span class=\"_ _1\"></span>sentin<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>ementi di st<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0, suffi<span class=\"_ _1\"></span>cienti a ga<span class=\"_ _1\"></span>rantir<span class=\"_ _1\"></span>le le fon<span class=\"_ _1\"></span>ti neces<span class=\"_ _1\"></span>sarie p<span class=\"_ _1\"></span>er il pr<span class=\"_ _1\"></span>osieguo d<span class=\"_ _1\"></span>elle atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Risc<span class=\"_ _0\"></span>hi connessi al qua<span class=\"_ _1\"></span>dro macroeconomico mond<span class=\"_ _1\"></span>iale Nel  cors<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>degl<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>ultim<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>anni  il <span class=\"_ _16\"> </span>qua<span class=\"_ _1\"></span>dro  macroe<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>ico <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>s<span class=\"_ _1\"></span>tato  car<span class=\"_ _1\"></span>atteriz<span class=\"_ _1\"></span>zato  da <span class=\"_ _16\"> </span>un\u2019<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>evata ince<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>zza<span class=\"_ _1\"></span>. L<span class=\"_ _56\"></span>\u2019ins<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0 geopol<span class=\"_ _1\"></span>itica<span class=\"_ _1\"></span>, e in par<span class=\"_ _1\"></span>tico<span class=\"_ _1\"></span>lare il con<span class=\"_ _1\"></span>flitto Russ<span class=\"_ _1\"></span>o-Ucr<span class=\"_ _1\"></span>aino ini<span class=\"_ _1\"></span>ziato a febb<span class=\"_ _1\"></span>raio 2022 <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _13\"> </span>il <span class=\"_ _12\"> </span>pi\u00f9 <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>cente <span class=\"_ _13\"> </span>co<span class=\"_ _1\"></span>nflitto <span class=\"_ _12\"> </span>isr<span class=\"_ _1\"></span>aelian<span class=\"_ _1\"></span>o-pal<span class=\"_ _1\"></span>estin<span class=\"_ _1\"></span>ese, <span class=\"_ _12\"> </span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _12\"> </span>dete<span class=\"_ _1\"></span>rminato <span class=\"_ _12\"> </span>u<span class=\"_ _1\"></span>no <span class=\"_ _13\"> </span>s<span class=\"_ _1\"></span>cenari<span class=\"_ _1\"></span>o es<span class=\"_ _1\"></span>trema<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>pless<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>e i<span class=\"_ _1\"></span>mpreved<span class=\"_ _1\"></span>ibile, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aratt<span class=\"_ _1\"></span>erizz<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>feno<span class=\"_ _1\"></span>meni <span class=\"_ _1\"></span>infla<span class=\"_ _1\"></span>ttivi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>dina<span class=\"_ _1\"></span>miche for<span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>ente <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>pecu<span class=\"_ _1\"></span>lative. <span class=\"_ _16\"> </span>In <span class=\"_ _16\"> </span>par<span class=\"_ _1\"></span>ticol<span class=\"_ _1\"></span>are, <span class=\"_ _16\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>fe<span class=\"_ _1\"></span>nome<span class=\"_ _1\"></span>ni <span class=\"_ _d\"> </span>h<span class=\"_ _1\"></span>anno <span class=\"_ _16\"> </span>gene<span class=\"_ _1\"></span>rato <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>impatt<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>sui  prezz<span class=\"_ _1\"></span>i del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ene<span class=\"_ _1\"></span>rgia e de<span class=\"_ _1\"></span>lle mater<span class=\"_ _1\"></span>ie prime<span class=\"_ _1\"></span>, cos\u00ec come sull<span class=\"_ _1\"></span>a continuit<span class=\"_ _1\"></span>\u00e0 nell<span class=\"_ _1\"></span>e forni<span class=\"_ _1\"></span>ture e pi\u00f9 in gen<span class=\"_ _1\"></span>eral<span class=\"_ _1\"></span>e un for<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019inflazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>su <span class=\"_ _17\"></span>sca<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ndiale<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nsegu<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>aspri<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>olitic<span class=\"_ _1\"></span>he mon<span class=\"_ _1\"></span>eta<span class=\"_ _1\"></span>rie <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>anche <span class=\"_ _17\"></span>ce<span class=\"_ _1\"></span>ntral<span class=\"_ _1\"></span>i. <span class=\"_ _17\"></span>Sebb<span class=\"_ _1\"></span>ene <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>intere<span class=\"_ _1\"></span>ssi <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>retti <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>indir<span class=\"_ _1\"></span>etti<span class=\"_ _1a\"></span> signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vi ne<span class=\"_ _1\"></span>lle are<span class=\"_ _1\"></span>e inter<span class=\"_ _1\"></span>essate <span class=\"_ _1\"></span>dal con<span class=\"_ _1\"></span>flitto, il <span class=\"_ _1\"></span>Gru<span class=\"_ _1\"></span>ppo con<span class=\"_ _1\"></span>tinua a <span class=\"_ _1\"></span>monito<span class=\"_ _1\"></span>rare <span class=\"_ _1\"></span>cost<span class=\"_ _1\"></span>anteme<span class=\"_ _1\"></span>nte l\u2019evoluzion<span class=\"_ _1\"></span>e del conte<span class=\"_ _1\"></span>sto mac<span class=\"_ _1\"></span>roeco<span class=\"_ _1\"></span>nomico e<span class=\"_ _1\"></span>d i relativ<span class=\"_ _1\"></span>i impatti su<span class=\"_ _1\"></span>l busin<span class=\"_ _1\"></span>ess.<span class=\"_ _24e\"> </span>Risc<span class=\"_ _0\"></span>hio da c<span class=\"_ _1\"></span>yber security Il <span class=\"_ _15\"> </span>cre<span class=\"_ _1\"></span>scente <span class=\"_ _15\"> </span>uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>sis<span class=\"_ _1\"></span>temi <span class=\"_ _15\"> </span>inf<span class=\"_ _1\"></span>ormati<span class=\"_ _1\"></span>ci  e <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>iffusio<span class=\"_ _1\"></span>ne <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>p<span class=\"_ _1\"></span>rocessi <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>i  dig<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>izzazi<span class=\"_ _1\"></span>one aum<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>no <span class=\"_ _16\"> </span>l\u2019espo<span class=\"_ _1\"></span>sizione  del  Gr<span class=\"_ _1\"></span>uppo  a  tale  tipo  di  risch<span class=\"_ _1\"></span>io, <span class=\"_ _16\"> </span>le  cui  conseg<span class=\"_ _1\"></span>uenze  potre<span class=\"_ _1\"></span>bbero dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>perdi<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>dati, <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>terru<span class=\"_ _1\"></span>zioni <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>viola<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>priv<span class=\"_ _1\"></span>acy. <span class=\"_ _17\"></span>B<span class=\"_ _1\"></span>ench<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on par<span class=\"_ _1\"></span>tico<span class=\"_ _1\"></span>larm<span class=\"_ _1\"></span>ente  espos<span class=\"_ _1\"></span>to  a <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ale  risch<span class=\"_ _1\"></span>io,  il <span class=\"_ _16\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>\u00e8  comun<span class=\"_ _1\"></span>que  imp<span class=\"_ _1\"></span>egnato  in  una  contin<span class=\"_ _1\"></span>ua attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>affor<span class=\"_ _1\"></span>zame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _f\"> </span>sis<span class=\"_ _1\"></span>temi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>rotezion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>e <span class=\"_ _d\"> </span>pr<span class=\"_ _1\"></span>ocedu<span class=\"_ _1\"></span>re, <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>ormazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>onale <span class=\"_ _d\"> </span>e poten<span class=\"_ _1\"></span>ziamento d<span class=\"_ _1\"></span>elle inf<span class=\"_ _1\"></span>ras<span class=\"_ _1\"></span>trutt<span class=\"_ _1\"></span>ure IT con p<span class=\"_ _1\"></span>resid<span class=\"_ _1\"></span>i dedic<span class=\"_ _1\"></span>ati<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>V<span class=\"_ _2\"></span>alutazione del <span class=\"ff31\">fair value</span> e r<span class=\"_ _2\"></span>elativi liv<span class=\"_ _0\"></span>elli ger<span class=\"_ _0\"></span>archici di v<span class=\"_ _0\"></span>alutazione<span class=\"_ _24e\"> </span>Gli <span class=\"_ _16\"> </span>Am<span class=\"_ _1\"></span>minis<span class=\"_ _1\"></span>trator<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>han<span class=\"_ _1\"></span>no <span class=\"_ _d\"> </span>ver<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ato <span class=\"_ _d\"> </span>che <span class=\"_ _16\"> </span>il <span class=\"_ _d\"> </span>f<span class=\"_ _1\"></span>air <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ispon<span class=\"_ _1\"></span>ibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>liq<span class=\"_ _1\"></span>uide, <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _d\"> </span>e deb<span class=\"_ _1\"></span>iti <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>rciali, <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrenti <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rrenti<span class=\"_ _18\"></span> app<span class=\"_ _1\"></span>rossim<span class=\"_ _1\"></span>a il <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>lativo val<span class=\"_ _1\"></span>ore cont<span class=\"_ _1\"></span>abile, in co<span class=\"_ _1\"></span>nsegue<span class=\"_ _1\"></span>nza de<span class=\"_ _1\"></span>lle sca<span class=\"_ _1\"></span>denze a breve ter<span class=\"_ _1\"></span>mine di qu<span class=\"_ _1\"></span>esti<span class=\"_ _56\"></span> st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti. <span class=\"_ _14\"></span>C<span class=\"_ _1\"></span>ome <span class=\"_ _56\"></span>des<span class=\"_ _1\"></span>critto <span class=\"_ _56\"></span>in <span class=\"_ _56\"></span>N<span class=\"_ _1\"></span>ota <span class=\"_ _56\"></span>2.<span class=\"_ _1\"></span>8, <span class=\"_ _56\"></span>in <span class=\"_ _56\"></span>rel<span class=\"_ _1\"></span>azione <span class=\"_ _56\"></span>ag<span class=\"_ _1\"></span>li <span class=\"_ _14\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>menti <span class=\"_ _56\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _56\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _56\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _14\"></span>sit<span class=\"_ _1\"></span>uazion<span class=\"_ _1\"></span>e pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>iale <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue, <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>7 <span class=\"_ _1\"></span>richi<span class=\"_ _1\"></span>ede <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>i sia<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>classifi<span class=\"_ _1\"></span>cati <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a b<span class=\"_ _1\"></span>ase di <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>gera<span class=\"_ _1\"></span>rchia <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>livelli <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iflett<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>nific<span class=\"_ _1\"></span>ativit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>inp<span class=\"_ _1\"></span>ut <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nazione del <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>e. Si <span class=\"_ _1\"></span>evid<span class=\"_ _1\"></span>enzia co<span class=\"_ _1\"></span>me t<span class=\"_ _1\"></span>utte le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>e passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 che <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tate <span class=\"_ _1\"></span>al f<span class=\"_ _1\"></span>air va<span class=\"_ _1\"></span>lue <span class=\"_ _1\"></span>al 31 dicem<span class=\"_ _1\"></span>bre 202<span class=\"_ _0\"></span>4 sono inqu<span class=\"_ _1\"></span>adra<span class=\"_ _1\"></span>bili nel livello gera<span class=\"_ _1\"></span>rchico numer<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>2. Infine<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>si segnal<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>che nel cors<span class=\"_ _1\"></span>o del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio no<span class=\"_ _1\"></span>n vi son<span class=\"_ _1\"></span>o st<span class=\"_ _1\"></span>ati tras<span class=\"_ _1\"></span>feri<span class=\"_ _1\"></span>menti tr<span class=\"_ _1\"></span>a i diver<span class=\"_ _1\"></span>si livell<span class=\"_ _1\"></span>i di valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Rapporto c<span class=\"_ _2\"></span>on parti c<span class=\"_ _0\"></span>orr<span class=\"_ _0\"></span>elate<span class=\"_ _24e\"> </span>Ai <span class=\"_ _17\"></span>sensi <span class=\"_ _17\"></span>dello <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _17\"></span>si <span class=\"_ _1\"></span>defi<span class=\"_ _1\"></span>niscon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>relate <span class=\"_ _17\"></span>del <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po: <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpre<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>colle<span class=\"_ _1\"></span>gate, <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>memb<span class=\"_ _1\"></span>ri del C<span class=\"_ _1\"></span>onsiglio di A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>azione, i Si<span class=\"_ _1\"></span>ndaci e i sog<span class=\"_ _1\"></span>getti apic<span class=\"_ _1\"></span>ali con re<span class=\"_ _1\"></span>spons<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0 st<span class=\"_ _1\"></span>rategi<span class=\"_ _1\"></span>ca dell<span class=\"_ _1\"></span>a C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>amilia<span class=\"_ _1\"></span>ri, <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>onch\u00e9 <span class=\"_ _16\"> </span>alcu<span class=\"_ _1\"></span>ni <span class=\"_ _d\"> </span>me<span class=\"_ _1\"></span>mbri <span class=\"_ _16\"> </span>del <span class=\"_ _d\"> </span>C<span class=\"_ _1\"></span>onsigli<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>A<span class=\"_ _1\"></span>mmini<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>azione <span class=\"_ _16\"> </span>e Dir<span class=\"_ _1\"></span>igenti con re<span class=\"_ _1\"></span>spons<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>t\u00e0 st<span class=\"_ _1\"></span>rategi<span class=\"_ _1\"></span>ca di al<span class=\"_ _1\"></span>tre so<span class=\"_ _1\"></span>ciet\u00e0 d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo e i r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i famil<span class=\"_ _1\"></span>iari. Il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>non intratti<span class=\"_ _1\"></span>ene <span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rollante Dxor <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l. <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>con societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>nsociate<span class=\"_ _1\"></span>, ad <span class=\"_ _1\"></span>eccezion<span class=\"_ _1\"></span>e del <span class=\"_ _1\"></span>finanz<span class=\"_ _1\"></span>iamento <span class=\"_ _1\"></span>erogato <span class=\"_ _1\"></span>in dat<span class=\"_ _1\"></span>a 31 lu<span class=\"_ _1\"></span>glio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4 da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>lla con<span class=\"_ _1\"></span>trolla<span class=\"_ _1\"></span>nte Dxor Inves<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s <span class=\"_ _f\"> </span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l. <span class=\"_ _f\"> </span>nei <span class=\"_ _d\"> </span>confr<span class=\"_ _1\"></span>onti <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo <span class=\"_ _d\"> </span>Al<span class=\"_ _1\"></span>tea <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>reen <span class=\"_ _f\"> </span>Powe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>S.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>un <span class=\"_ _d\"> </span>imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to par<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u20ac <span class=\"_ _17\"></span>2.<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ilioni<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>L<span class=\"_ _56\"></span>\u2019ope<span class=\"_ _1\"></span>razion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sere <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>rego<span class=\"_ _1\"></span>lata <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>merc<span class=\"_ _1\"></span>ato, <span class=\"_ _17\"></span>cio\u00e8 <span class=\"_ _17\"></span>alle<span class=\"_ _24e\"> </span>cond<span class=\"_ _1\"></span>izioni ch<span class=\"_ _1\"></span>e sono o s<span class=\"_ _1\"></span>arebb<span class=\"_ _1\"></span>ero ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>ate fra du<span class=\"_ _1\"></span>e par<span class=\"_ _1\"></span>ti ind<span class=\"_ _1\"></span>ipen<span class=\"_ _1\"></span>denti.<span class=\"_ _24e\"> </span>I <span class=\"_ _f\"> </span>rap<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>intra<span class=\"_ _1\"></span>ttenuti <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>cor<span class=\"_ _1\"></span>relate <span class=\"_ _f\"> </span>consis<span class=\"_ _1\"></span>tono <span class=\"_ _f\"> </span>nei <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>pensi <span class=\"_ _f\"> </span>corr<span class=\"_ _1\"></span>ispos<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>al <span class=\"_ _f\"></span>Consigl<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ne, <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>Co<span class=\"_ _1\"></span>llegio <span class=\"_ _17\"></span>Si<span class=\"_ _1\"></span>ndac<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>ggetti <span class=\"_ _17\"></span>ap<span class=\"_ _1\"></span>icali <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>espo<span class=\"_ _1\"></span>nsabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>trate<span class=\"_ _1\"></span>gica <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lla C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo p<span class=\"_ _1\"></span>er lo s<span class=\"_ _1\"></span>volgime<span class=\"_ _1\"></span>nto delle p<span class=\"_ _1\"></span>ropr<span class=\"_ _1\"></span>ie attivit<span class=\"_ _1\"></span>\u00e0 lavora<span class=\"_ _1\"></span>tive.<span class=\"_ _24e\"> </span>Si rip<span class=\"_ _1\"></span>ort<span class=\"_ _1\"></span>ano di seg<span class=\"_ _1\"></span>uito i <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>pensi corr<span class=\"_ _1\"></span>ispos<span class=\"_ _1\"></span>ti ai compon<span class=\"_ _1\"></span>enti degli org<span class=\"_ _1\"></span>ani di amminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>azione e di contr<span class=\"_ _1\"></span>ollo e ai s<span class=\"_ _1\"></span>oggetti a<span class=\"_ _1\"></span>pical<span class=\"_ _1\"></span>i con resp<span class=\"_ _1\"></span>onsa<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 str<span class=\"_ _1\"></span>ategich<span class=\"_ _1\"></span>e nel cor<span class=\"_ _1\"></span>so del 2<span class=\"_ _1\"></span>02<span class=\"_ _0\"></span>4.<span class=\"_ _24e\"> </span>S<span class=\"_ _1\"></span>TAT<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span> PAT<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>M<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>E<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1e5\"> </span><span class=\"ff2 fc4 ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _134\"> </span>31/1<span class=\"_ _1\"></span>2/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span>Crediti<span class=\"_ _38\"> </span><span class=\"ls1f ws21\">Deb<span class=\"_ _1\"></span>iti<span class=\"_ _e4\"> </span></span>Cre<span class=\"_ _1\"></span>diti<span class=\"_ _a9\"> </span><span class=\"ls1f ws21\">De<span class=\"_ _1\"></span>biti<span class=\"_ _24e\"> </span></span>Dxo<span class=\"_ _1\"></span>r Inve<span class=\"_ _1\"></span>stm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _1cd\"> </span>                  -<span class=\"_ _bd\"> </span><span class=\"ls1f ws21\">1.252.36<span class=\"_ _1\"></span>4<span class=\"_ _53\"> </span></span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _bd\"> </span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> Co<span class=\"_ _1\"></span>nsig<span class=\"_ _1\"></span>lio di A<span class=\"_ _1\"></span>mmi<span class=\"_ _1\"></span>nist<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>a Ca<span class=\"_ _1\"></span>pog<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po<span class=\"_ _b1\"> </span>                  - <span class=\"_ _1a\"></span> <span class=\"_ _18\"></span> <span class=\"_ _38\"> </span><span class=\"ls7e ws81\">8<span class=\"_ _1\"></span>.99<span class=\"_ _1\"></span>3<span class=\"_ _53\"> </span></span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _3f\"> </span>       10.1<span class=\"_ _0\"></span>95<span class=\"_ _24e\"> </span>Co<span class=\"_ _1\"></span>lleg<span class=\"_ _1\"></span>io sin<span class=\"_ _1\"></span>dac<span class=\"_ _1\"></span>ale d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>a Cap<span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o<span class=\"_ _1e6\"> </span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _121\"> </span>6<span class=\"_ _1\"></span>.5<span class=\"_ _1\"></span>00 <span class=\"_ _5a\"> </span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _69\"> </span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> So<span class=\"_ _1\"></span>gge<span class=\"_ _1\"></span>tti apic<span class=\"_ _1\"></span>ali c<span class=\"_ _1\"></span>on res<span class=\"_ _1\"></span>pon<span class=\"_ _1\"></span>sab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0 st<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>egic<span class=\"_ _1\"></span>he<span class=\"_ _1e7\"> </span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _d1\"> </span>        7<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>223<span class=\"_ _64\"> </span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _a9\"> </span><span class=\"ls81 ws84\">6.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>87 </span>CONT<span class=\"_ _0\"></span>O E<span class=\"_ _0\"></span>CONOMICO<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _80\"> </span><span class=\"ff2 fc4 ls2c ws2e\">2024<span class=\"_ _1e8\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span></span>Costi<span class=\"_ _17c\"> </span><span class=\"ff2 ls6d ws70\">Ric<span class=\"_ _1\"></span>avi<span class=\"_ _a7\"> </span></span>Cos<span class=\"_ _1\"></span>ti<span class=\"_ _2b\"> </span><span class=\"ff2 ls6d ws70\">R<span class=\"_ _1\"></span>icavi<span class=\"_ _24e\"> </span></span>Dxo<span class=\"_ _1\"></span>r Inve<span class=\"_ _1\"></span>stm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _8d\"> </span><span class=\"ls65 ws68\">5<span class=\"_ _2\"></span>2.364<span class=\"_ _53\"> </span><span class=\"ls1 ws1\">                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _34\"> </span>-<span class=\"_ _64\"> </span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> </span></span>Co<span class=\"_ _1\"></span>nsig<span class=\"_ _1\"></span>lio di A<span class=\"_ _1\"></span>mmi<span class=\"_ _1\"></span>nist<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>a Ca<span class=\"_ _1\"></span>pog<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po<span class=\"_ _1e9\"> </span><span class=\"ls7f ws82\">6<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _17\"> </span>4<span class=\"_ _17\"></span> <span class=\"_ _60\"> </span></span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _3b\"> </span><span class=\"ls81 ws84\">5<span class=\"_ _1\"></span>31.0<span class=\"_ _1\"></span>21 <span class=\"_ _34\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </span></span>Co<span class=\"_ _1\"></span>lleg<span class=\"_ _1\"></span>io sin<span class=\"_ _1\"></span>dac<span class=\"_ _1\"></span>ale d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>a Cap<span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o<span class=\"_ _1ea\"> </span><span class=\"ls13 ws14\">49<span class=\"_ _0\"></span>.493<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span><span class=\"ls1 ws1\">                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _52\"> </span><span class=\"ls28 ws2a\">3<span class=\"_ _2\"></span>5.<span class=\"_ _0\"></span>000 <span class=\"_ _34\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </span></span></span></span>So<span class=\"_ _1\"></span>gge<span class=\"_ _1\"></span>tti apic<span class=\"_ _1\"></span>ali c<span class=\"_ _1\"></span>on res<span class=\"_ _1\"></span>pon<span class=\"_ _1\"></span>sab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0 st<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>egic<span class=\"_ _1\"></span>he<span class=\"_ _1eb\"> </span><span class=\"ls25 ws27\">14<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>3 <span class=\"_ _5a\"> </span></span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _4a\"> </span><span class=\"ls26 ws28\">8<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>652<span class=\"_ _46\"> </span><span class=\"lscf wsd4\">- </span></span>Fa<span class=\"_ _0\"></span>tti di riliev<span class=\"_ _0\"></span>o successivi al 31 dicembr<span class=\"_ _0\"></span>e 2024<span class=\"_ _24e\"> </span>Si <span class=\"_ _11\"> </span>rim<span class=\"_ _1\"></span>anda <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>quant<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _12\"> </span>Re<span class=\"_ _1\"></span>lazion<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_ _12\"> </span>G<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>one <span class=\"_ _11\"> </span>Cons<span class=\"_ _1\"></span>olidat<span class=\"_ _1\"></span>a <span class=\"_ _12\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _11\"> </span>mag<span class=\"_ _1\"></span>giori infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i inere<span class=\"_ _1\"></span>nti i fatti di r<span class=\"_ _1\"></span>ilievo av<span class=\"_ _1\"></span>venuti in da<span class=\"_ _1\"></span>ta succe<span class=\"_ _1\"></span>ssiva a<span class=\"_ _1\"></span>l 3<span class=\"_ _0\"></span>1 dice<span class=\"_ _1\"></span>mbre 20<span class=\"_ _1\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Rivol<span class=\"_ _1\"></span>i (T<span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>rino), 20 febbrai<span class=\"_ _1\"></span>o 2<span class=\"_ _0\"></span>025<span class=\"_ _24e\"> </span>Per il C<span class=\"_ _1\"></span>onsiglio d<span class=\"_ _1\"></span>i Ammi<span class=\"_ _1\"></span>nistr<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e<span class=\"_ _24e\"> </span>Il Presidente<span class=\"ls1 ws1\"> </span>Giova<span class=\"_ _1\"></span>nni Di P<span class=\"_ _1\"></span>asca<span class=\"_ _1\"></span>le<span class=\"_ _24e\"> </span>Dir<span class=\"_ _1\"></span>igente Pre<span class=\"_ _1\"></span>posto a<span class=\"_ _1\"></span>lla reda<span class=\"_ _1\"></span>zione de<span class=\"_ _1\"></span>i docum<span class=\"_ _1\"></span>enti cont<span class=\"_ _1\"></span>abili<span class=\"_ _24e\"> </span>Sal<span class=\"_ _1\"></span>vatore G<span class=\"_ _1\"></span>uari<span class=\"_ _1\"></span>no<span class=\"_ _24e\"> </span>A<span class=\"_ _2\"></span>ttestazione del Bilancio Consolida<span class=\"_ _2\"></span>to annuale ai sensi dell\u2019art. 81-ter del R<span class=\"_ _0\"></span>egolament<span class=\"_ _0\"></span>o Consob 11971/1999 193<span class=\"_ _24e\"> </span>1. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1\">Il <span class=\"_ _15\"> </span>sotto<span class=\"_ _1\"></span>scritto <span class=\"_ _15\"> </span>Giova<span class=\"_ _1\"></span>nni  D<span class=\"_ _1\"></span>i  Pasc<span class=\"_ _1\"></span>ale, <span class=\"_ _15\"> </span>in  q<span class=\"_ _1\"></span>ualit<span class=\"_ _1\"></span>\u00e0  di  A<span class=\"_ _1\"></span>mmini<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>atore  D<span class=\"_ _1\"></span>elegat<span class=\"_ _1\"></span>o,  e  Sa<span class=\"_ _1\"></span>lvatore </span>Gu<span class=\"_ _1\"></span>arino, in qu<span class=\"_ _1\"></span>alit<span class=\"_ _1\"></span>\u00e0 di <span class=\"_ _0\"></span>Di<span class=\"_ _1\"></span>rigente Pre<span class=\"_ _1\"></span>posto al<span class=\"_ _1\"></span>la redazio<span class=\"_ _1\"></span>ne dei doc<span class=\"_ _1\"></span>umenti cont<span class=\"_ _1\"></span>abili so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>ari del Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>tea G<span class=\"_ _1\"></span>reen <span class=\"_ _1\"></span>Power<span class=\"_ _0\"></span>, a<span class=\"_ _1\"></span>ttest<span class=\"_ _1\"></span>ano, <span class=\"_ _1\"></span>tenut<span class=\"_ _1\"></span>o anc<span class=\"_ _1\"></span>he co<span class=\"_ _1\"></span>nto di <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _1\"></span>dall\u2019art<span class=\"_ _1\"></span>. 15<span class=\"_ _1\"></span>4-<span class=\"_ _24e\"> </span>bis, co<span class=\"_ _1\"></span>mmi 3 e 4, de<span class=\"_ _1\"></span>l Decr<span class=\"_ _1\"></span>eto Legisl<span class=\"_ _1\"></span>ativo 2<span class=\"_ _0\"></span>4 fe<span class=\"_ _1\"></span>bbra<span class=\"_ _1\"></span>io 1<span class=\"_ _2\"></span>9<span class=\"_ _1\"></span>98, n. 58:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">l\u2019adegu<span class=\"_ _1\"></span>atezz<span class=\"_ _1\"></span>a in relazi<span class=\"_ _1\"></span>one alle c<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>atteris<span class=\"_ _1\"></span>tiche d<span class=\"_ _1\"></span>ell\u2019im<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>a e </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">l\u2019effettiva <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>pplic<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>proced<span class=\"_ _1\"></span>ure <span class=\"_ _1\"></span>amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>rative <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rmazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del </span>Bila<span class=\"_ _1\"></span>ncio Co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>ato nel cor<span class=\"_ _1\"></span>so dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio 2024.<span class=\"_ _24e\"> </span>2<span class=\"_ _1\"></span>. <span class=\"_ _21\"> </span><span class=\"ff3 fs4 fc1\">Al r<span class=\"_ _1\"></span>iguard<span class=\"_ _1\"></span>o si segna<span class=\"_ _1\"></span>la che no<span class=\"_ _1\"></span>n sono e<span class=\"_ _1\"></span>mersi a<span class=\"_ _1\"></span>spetti di r<span class=\"_ _1\"></span>ilievo.<span class=\"_ _24e\"> </span></span>3. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1\">Si a<span class=\"_ _1\"></span>ttest<span class=\"_ _1\"></span>a inol<span class=\"_ _1\"></span>tre che<span class=\"_ _1\"></span>:</span> 3.1<span class=\"_ _1\"></span>. <span class=\"_ _1ec\"></span><span class=\"ff3 fs4 fc1 ls1 ws1\">Il <span class=\"_ _1\"></span>Bilan<span class=\"_ _1\"></span>cio C<span class=\"_ _1\"></span>onsol<span class=\"_ _1\"></span>idato <span class=\"_ _1\"></span>annua<span class=\"_ _1\"></span>le p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _1\"></span>chiu<span class=\"_ _1\"></span>so a<span class=\"_ _1\"></span>l 31 d<span class=\"_ _1\"></span>icembr<span class=\"_ _1\"></span>e 20<span class=\"_ _1\"></span>2<span class=\"_ _2\"></span>4 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o</span> <span class=\"_ _149\"> </span> <span class=\"_ _1a\"></span> <span class=\"_ _100\"> </span>Altea G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Power: \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">\u00e8 <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>edatto <span class=\"_ _d\"> </span>in <span class=\"_ _d\"> </span>confo<span class=\"_ _1\"></span>rmit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>ai <span class=\"_ _d\"> </span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _d\"> </span>inte<span class=\"_ _1\"></span>rnazio<span class=\"_ _1\"></span>nali <span class=\"_ _d\"> </span>ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>abili <span class=\"_ _d\"> </span>rico<span class=\"_ _1\"></span>nosciu<span class=\"_ _1\"></span>ti<span class=\"_ _1a\"></span> </span>nel<span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>Com<span class=\"_ _1\"></span>unit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>Eu<span class=\"_ _1\"></span>rope<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ensi del <span class=\"_ _0\"></span>rego<span class=\"_ _1\"></span>lamento (CE) n. <span class=\"_ _0\"></span>1606/20<span class=\"_ _1\"></span>02 <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>P<span class=\"_ _1\"></span>arla<span class=\"_ _1\"></span>mento Europ<span class=\"_ _1\"></span>eo e del C<span class=\"_ _1\"></span>onsigli<span class=\"_ _1\"></span>o del 1<span class=\"_ _0\"></span>9 lu<span class=\"_ _1\"></span>glio 20<span class=\"_ _1\"></span>02; \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">corr<span class=\"_ _1\"></span>ispon<span class=\"_ _1\"></span>de alle r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>anze dei li<span class=\"_ _1\"></span>bri e de<span class=\"_ _1\"></span>lle scr<span class=\"_ _1\"></span>itture co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ili; </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">\u00e8 <span class=\"_ _13\"> </span>idon<span class=\"_ _1\"></span>eo <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>forni<span class=\"_ _1\"></span>re <span class=\"_ _15\"> </span>u<span class=\"_ _1\"></span>na <span class=\"_ _13\"> </span>rap<span class=\"_ _1\"></span>prese<span class=\"_ _1\"></span>ntazi<span class=\"_ _1\"></span>one <span class=\"_ _13\"> </span>veriti<span class=\"_ _1\"></span>era <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>cor<span class=\"_ _1\"></span>retta <span class=\"_ _13\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _13\"> </span>situ<span class=\"_ _1\"></span>azione </span>pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>iale <span class=\"_ _16\"> </span>econ<span class=\"_ _1\"></span>omic<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>e <span class=\"_ _16\"> </span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ittente <span class=\"_ _16\"> </span>e <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>ll\u2019insi<span class=\"_ _1\"></span>eme <span class=\"_ _16\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _16\"> </span>impr<span class=\"_ _1\"></span>ese incl<span class=\"_ _1\"></span>use nel co<span class=\"_ _1\"></span>nsoli<span class=\"_ _1\"></span>damento. 3.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. <span class=\"_ _1ed\"></span><span class=\"ff3 fs4 fc1 ws1\">L<span class=\"_ _1\"></span>a  rela<span class=\"_ _1\"></span>zione  s<span class=\"_ _1\"></span>ulla  ge<span class=\"_ _1\"></span>stion<span class=\"_ _1\"></span>e  comp<span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>e  un\u2019<span class=\"_ _0\"></span>anal<span class=\"_ _1\"></span>isi  atten<span class=\"_ _1\"></span>dibile <span class=\"_ _15\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>damento <span class=\"_ _15\"> </span>e  d<span class=\"_ _1\"></span>el </span> <span class=\"_ _9\"> </span>risultato<span class=\"_ _0\"></span>  della  gestione  nonch\u00e9<span class=\"_ _0\"></span>  della  situa<span class=\"_ _0\"></span>zione  dell\u2019<span class=\"_ _2\"></span>emittente<span class=\"_ _0\"></span>  e  dell\u2019ins<span class=\"_ _0\"></span>ieme  delle <span class=\"_ _149\"> </span> <span class=\"_ _1a\"></span> <span class=\"_ _100\"> </span>impre<span class=\"_ _1\"></span>se <span class=\"_ _f\"></span>inclus<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>amento, <span class=\"_ _f\"> </span>unit<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>escr<span class=\"_ _1\"></span>izione <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>pri<span class=\"_ _1\"></span>ncipal<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _149\"> </span> <span class=\"_ _1a\"></span> <span class=\"_ _100\"> </span>e incer<span class=\"_ _1\"></span>tez<span class=\"_ _1\"></span>ze cui son<span class=\"_ _1\"></span>o espo<span class=\"_ _1\"></span>ste.<span class=\"_ _24e\"> </span>Rivol<span class=\"_ _1\"></span>i (T<span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>rino), 20 febbrai<span class=\"_ _1\"></span>o 2<span class=\"_ _0\"></span>025<span class=\"_ _24e\"> </span>Giova<span class=\"_ _1\"></span>nni Di P<span class=\"_ _1\"></span>asca<span class=\"_ _1\"></span>le<span class=\"_ _24e\"> </span>Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>e Dele<span class=\"_ _1\"></span>gato<span class=\"_ _24e\"> </span>Sal<span class=\"_ _1\"></span>vatore G<span class=\"_ _1\"></span>uari<span class=\"_ _1\"></span>no<span class=\"_ _24e\"> </span>Dir<span class=\"_ _1\"></span>igente Pre<span class=\"_ _1\"></span>posto a<span class=\"_ _1\"></span>lla reda<span class=\"_ _1\"></span>zione de<span class=\"_ _1\"></span>i docum<span class=\"_ _1\"></span>enti cont<span class=\"_ _1\"></span>abil",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "Il Gruppo AGP  \u00e8 attivo nello sviluppo di progetti e nella realizzazione di impianti fotovoltaici di  taglia  industriale,  su  tetto  e  a  terra,  impianti  eolici  e  storage,  configurandosi  altres\u00ec  come Independent Power Producer (IPP) da fonte esclusivamente rinnovabile.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "Altea Green Power S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Altea Green Power S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "Corso Re Umberto 8, Torino (TO)",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "Via  Chivasso 15/A,  Rivoli  (TO)",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "<div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs7e\">Il <span class=\"_ _1\"></span>Bilan<span class=\"_ _1\"></span>cio <span class=\"_ _1\"></span>Conso<span class=\"_ _1\"></span>lidato <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>atto i<span class=\"_ _1\"></span>n confo<span class=\"_ _1\"></span>rmit<span class=\"_ _1\"></span>\u00e0 co<span class=\"_ _1\"></span>n i <span class=\"_ _1\"></span>pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ali I<span class=\"_ _1\"></span>FRS, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs7f\">inten<span class=\"_ _1\"></span>dend<span class=\"_ _1\"></span>osi <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>utti <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span><span class=\"ff6 lsa wsb\">International <span class=\"_ _f\"> </span>Financial<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Repor<span class=\"_ _1\"></span>ting <span class=\"_ _17\"></span>Standards<span class=\"ff3 ls1 ws1\">, <span class=\"_ _f\"> </span>tutti <span class=\"_ _f\"> </span>gli <span class=\"_ _d\"> </span></span>Int<span class=\"_ _0\"></span>ernational </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls6 ws6 gs80\">Accountin<span class=\"_ _0\"></span>g <span class=\"_ _d\"> </span>Standard<span class=\"_ _0\"></span>s<span class=\"ff3 ls1 ws1\"> <span class=\"_ _16\"> </span>(IA<span class=\"_ _1\"></span>S), <span class=\"_ _d\"> </span>tu<span class=\"_ _1\"></span>tte <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>interp<span class=\"_ _1\"></span>reta<span class=\"_ _1\"></span>zioni <span class=\"_ _16\"> </span>del<span class=\"_ _1\"></span>l\u2019</span><span class=\"lsa wsb\">Int<span class=\"_ _0\"></span>ernational <span class=\"_ _16\"> </span>Reporting <span class=\"_ _d\"> </span>Interpretations<span class=\"_ _0\"></span> </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls10 ws12 gs81\">Committee<span class=\"ff3 ls6 ws6\"> <span class=\"_ _1\"></span>(IFRIC),<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rec<span class=\"_ _0\"></span>edentement<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>denominate <span class=\"_ _1\"></span><span class=\"ff6 ls8 ws9\">St<span class=\"_ _0\"></span>anding <span class=\"_ _1\"></span>Interpret<span class=\"_ _0\"></span>ations <span class=\"_ _1\"></span>Committe<span class=\"_ _0\"></span>e<span class=\"ff3 ls1 ws1\"> <span class=\"_ _1\"></span>(S<span class=\"_ _1\"></span>IC) <span class=\"_ _17\"></span>che, </span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs82\">alla <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>iusur<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _f\"> </span>Co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>ato, <span class=\"_ _f\"> </span>siano <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>tate <span class=\"_ _f\"> </span>og<span class=\"_ _1\"></span>getto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>o<span class=\"_ _1\"></span>molog<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>te </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs83\">del<span class=\"_ _1\"></span>l\u2019U<span class=\"_ _1\"></span>nione <span class=\"_ _f\"> </span>Eur<span class=\"_ _1\"></span>opea <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>econd<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>pro<span class=\"_ _1\"></span>cedur<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>previs<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _f\"> </span>Regolam<span class=\"_ _1\"></span>ento <span class=\"_ _f\"> </span>(CE) <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>06/<span class=\"_ _0\"></span>20<span class=\"_ _1\"></span>02 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>al </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs84\">Par<span class=\"_ _1\"></span>lame<span class=\"_ _1\"></span>nto Europe<span class=\"_ _1\"></span>o e dal Con<span class=\"_ _1\"></span>siglio Euro<span class=\"_ _1\"></span>peo de<span class=\"_ _1\"></span>l 1<span class=\"_ _2\"></span>9 l<span class=\"_ _1\"></span>uglio 20<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-328": {
   "value": "<div class=\"t m0 h20 ff7 fs11 fc0 sc0 ls1 ws1 gs86\">Ar<span class=\"_ _2\"></span>ea di c<span class=\"_ _0\"></span>onsolidamen<span class=\"_ _0\"></span>to<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs87\">Il <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>ilanc<span class=\"_ _1\"></span>io <span class=\"_ _f\"> </span>Co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>incl<span class=\"_ _1\"></span>ude <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _d\"> </span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>Alt<span class=\"_ _1\"></span>ea <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>reen <span class=\"_ _d\"> </span>Power <span class=\"_ _d\"> </span>S<span class=\"_ _1\"></span>.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>31 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs88\">dicem<span class=\"_ _1\"></span>bre <span class=\"_ _17\"></span>2024 <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>bila<span class=\"_ _1\"></span>nci, <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>stes<span class=\"_ _1\"></span>sa <span class=\"_ _17\"></span>dat<span class=\"_ _1\"></span>a, <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>segu<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>irett<span class=\"_ _1\"></span>amente <span class=\"_ _17\"></span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsc wse gs89\">indiretta<span class=\"_ _1\"></span>mente<span class=\"_ _0\"></span>:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1a ws1c gs8a\">SOCIE<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>\u00c0 CONTROLL<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>TE<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1b ws1d gs8b\">Sede<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs8c\">Co<span class=\"_ _1\"></span>dice <span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1c ws1e gs8d\">fiscale<span class=\"_ _28\"> </span><span class=\"ff2\">Valu<span class=\"_ _0\"></span>ta<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs8e\">Capitale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs8f\">sociale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs90\">in Eu<span class=\"_ _1\"></span>ro<span class=\"_ _2a\"> </span><span class=\"ls1d ws1f\">Partecipazione<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs91\">Me<span class=\"_ _1\"></span>todo d<span class=\"_ _1\"></span>i </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1e ws20 gs92\">conso<span class=\"_ _1\"></span>lidame<span class=\"_ _1\"></span>nto<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs93\">% Qu<span class=\"_ _1\"></span>ota </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1f ws21 gs94\">posseduta<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs95\">Br<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>isi So<span class=\"_ _1\"></span>lar En<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>y S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _2b\"> </span>P<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>a A. D<span class=\"_ _1\"></span>iaz 7 - M<span class=\"_ _1\"></span>I<span class=\"_ _2c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>8127<span class=\"_ _1\"></span>70<span class=\"_ _1\"></span>96<span class=\"_ _1\"></span>3<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs96\">IB<span class=\"_ _1\"></span>E Gug<span class=\"_ _1\"></span>lion<span class=\"_ _1\"></span>esi W<span class=\"_ _1\"></span>ind S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _31\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls24 ws26\">12<span class=\"_ _1\"></span>291<span class=\"_ _1\"></span>54<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>016<span class=\"_ _33\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs97\">Y<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>low BE<span class=\"_ _1\"></span>SS S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _34\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls25 ws27\">1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>149<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>14<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs98\">IB<span class=\"_ _1\"></span>E Gen<span class=\"_ _1\"></span>zan<span class=\"_ _1\"></span>o S.r.l.<span class=\"_ _36\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls25 ws27\">12<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>914<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs99\">IB<span class=\"_ _1\"></span>E Mani<span class=\"_ _1\"></span>eri S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _37\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls26 ws28\">12<span class=\"_ _1\"></span>291<span class=\"_ _1\"></span>520<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>18<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs9a\">IB<span class=\"_ _1\"></span>E Mont<span class=\"_ _1\"></span>ecil<span class=\"_ _1\"></span>fone S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _38\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls27 ws29\">1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>291<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>17<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs9b\">IB<span class=\"_ _1\"></span>E Ale<span class=\"_ _1\"></span>ssa<span class=\"_ _1\"></span>ndr<span class=\"_ _1\"></span>ia S.<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _3a\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls1d ws1f\">1229<span class=\"_ _0\"></span>150<span class=\"_ _1\"></span>001<span class=\"_ _0\"></span>0<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs9c\">IB<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>osa S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _3c\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls25 ws27\">1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>148<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>01<span class=\"_ _1\"></span>5<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs9d\">Mo<span class=\"_ _1\"></span>nten<span class=\"_ _1\"></span>ero G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Ener<span class=\"_ _1\"></span>gy S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _3d\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>92<span class=\"_ _2\"></span>00001<span class=\"_ _2\"></span>6<span class=\"_ _43\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _17\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs9e\">Pa<span class=\"_ _1\"></span>dula G<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>en Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _3f\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _40\"> </span><span class=\"ls20 ws22\">12<span class=\"_ _1\"></span>71055<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>018<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span></span></span></span></span>10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs9f\">Bl<span class=\"_ _1\"></span>ack B<span class=\"_ _1\"></span>ESS S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _3c\"> </span>C<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>so Re Um<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _4\"> </span><span class=\"ls26 ws28\">1<span class=\"_ _1\"></span>275295<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>019<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _17\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsa0\">A Me<span class=\"_ _1\"></span>sag<span class=\"_ _1\"></span>ne S.<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _3c\"> </span>C<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>o Re Um<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _40\"> </span><span class=\"ls12 ws8\">1<span class=\"_ _1\"></span>2677<span class=\"_ _1\"></span>10<span class=\"_ _1\"></span>096<span class=\"_ _1\"></span>3<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsa1\">Cr<span class=\"_ _1\"></span>umi<span class=\"_ _1\"></span>ere En<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ia S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _38\"> </span>C<span class=\"_ _1\"></span>.so R<span class=\"_ _1\"></span>e Umb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _33\"> </span><span class=\"ls1f ws21\">35055<span class=\"_ _0\"></span>20<span class=\"_ _1\"></span>043<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eur<span class=\"_ _1\"></span>o<span class=\"_ _41\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsa2\">IB<span class=\"_ _1\"></span>E Orb<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>llo S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _42\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls29 ws2b\">128888<span class=\"_ _2\"></span>70016<span class=\"_ _43\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1c ws1e gsa3\">Altea Independent<span class=\"_ _0\"></span> Power<span class=\"_ _0\"></span> </div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1b ws1d gsa4\">Producer<span class=\"_ _0\"></span> S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsa5\">C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls2a ws2c\">12<span class=\"_ _1\"></span>268<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>0969<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10<span class=\"_ _0\"></span>.0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsa6\">Al<span class=\"_ _1\"></span>tea G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Power U<span class=\"_ _1\"></span>S Cor<span class=\"_ _1\"></span>p.<span class=\"_ _3a\"> </span>D<span class=\"_ _1\"></span>elawa<span class=\"_ _1\"></span>re - US<span class=\"_ _1\"></span>A<span class=\"_ _44\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.S<span class=\"_ _1\"></span>. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsa7\">R<span class=\"_ _1\"></span>AL G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y Cor<span class=\"_ _1\"></span>p.<span class=\"_ _46\"> </span>De<span class=\"_ _1\"></span>lawa<span class=\"_ _1\"></span>re - USA<span class=\"_ _47\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.S<span class=\"_ _1\"></span>. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _45\"> </span><span class=\"ls22 ws24\">Indirett<span class=\"_ _1\"></span>a<span class=\"_ _2a\"> </span></span></span>Patr<span class=\"_ _1\"></span>imo<span class=\"_ _1\"></span>nio Ne<span class=\"_ _1\"></span>tto<span class=\"_ _48\"> </span><span class=\"ls1d ws1f\">50%<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsa8\">BE<span class=\"_ _1\"></span>SS Pow<span class=\"_ _1\"></span>er Cor<span class=\"_ _1\"></span>p.<span class=\"_ _49\"> </span>De<span class=\"_ _1\"></span>lawa<span class=\"_ _1\"></span>re - USA<span class=\"_ _47\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.S<span class=\"_ _1\"></span>. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _45\"> </span><span class=\"ls22 ws24\">Indirett<span class=\"_ _1\"></span>a<span class=\"_ _2a\"> </span></span></span>Patr<span class=\"_ _1\"></span>imo<span class=\"_ _1\"></span>nio Ne<span class=\"_ _1\"></span>tto<span class=\"_ _4a\"> </span><span class=\"ls2c ws2e\">25%<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gsa9\">So<span class=\"_ _1\"></span>ciet\u00e0 c<span class=\"_ _1\"></span>ostit<span class=\"_ _1\"></span>uite ne<span class=\"_ _1\"></span>l 202<span class=\"_ _2\"></span>4<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsaa\">Bl<span class=\"_ _1\"></span>ack B<span class=\"_ _1\"></span>ESS 1 S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _4b\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls25 ws27\">13<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>14<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>11<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsab\">Wh<span class=\"_ _1\"></span>ite BE<span class=\"_ _1\"></span>SS S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _4c\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls2d ws2f\">13<span class=\"_ _1\"></span>05<span class=\"_ _1\"></span>3120<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>13<span class=\"_ _4d\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsac\">Wh<span class=\"_ _1\"></span>ite BE<span class=\"_ _1\"></span>SS 1 S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _4e\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _40\"> </span><span class=\"ls25 ws27\">13<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3110<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>14<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsad\">Y<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>low BE<span class=\"_ _1\"></span>SS 1 S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _50\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>30<span class=\"_ _0\"></span>53<span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>0001<span class=\"_ _2\"></span>5<span class=\"_ _4d\"> </span><span class=\"ls1 ws1\"> Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _3b\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsae\">Y<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>low BE<span class=\"_ _1\"></span>SS 2 S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _50\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _32\"> </span><span class=\"ls2d ws2f\">13<span class=\"_ _1\"></span>053<span class=\"_ _1\"></span>130<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>2<span class=\"_ _4d\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integra<span class=\"_ _1\"></span>le<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsaf\">Bl<span class=\"_ _1\"></span>ack B<span class=\"_ _1\"></span>ESS 2 S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _4b\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls24 ws26\">1<span class=\"_ _1\"></span>31218<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>016<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsb0\">Or<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>e BES<span class=\"_ _1\"></span>S 1 S.r.l<span class=\"_ _1\"></span>.<span class=\"_ _51\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _40\"> </span><span class=\"ls2d ws2f\">1312<span class=\"_ _1\"></span>3910<span class=\"_ _1\"></span>013<span class=\"_ _4d\"> </span></span> Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsb1\">Or<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>e BES<span class=\"_ _1\"></span>S 2 S.r.l<span class=\"_ _1\"></span>.<span class=\"_ _51\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls24 ws26\">1312<span class=\"_ _1\"></span>398<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>016<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsb2\">Or<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>e BES<span class=\"_ _1\"></span>S 3 S.r.l<span class=\"_ _1\"></span>.<span class=\"_ _51\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls2e ws30\">1<span class=\"_ _2\"></span>312<span class=\"_ _2\"></span>408001<span class=\"_ _2\"></span>4<span class=\"_ _4d\"> </span><span class=\"ls1 ws1\"> Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsb3\">Or<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>e BES<span class=\"_ _1\"></span>S 4 S.r.l<span class=\"_ _1\"></span>.<span class=\"_ _51\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls2f ws31\">131<span class=\"_ _1\"></span>24<span class=\"_ _1\"></span>070<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>15<span class=\"_ _4f\"> </span></span> Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _3b\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsb4\">Pin<span class=\"_ _1\"></span>k BE<span class=\"_ _1\"></span>SS 1 S.<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _4c\"> </span>C.<span class=\"_ _1\"></span>so Re Um<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls2d ws2f\">1310<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>490<span class=\"_ _1\"></span>013<span class=\"_ _4d\"> </span></span> E<span class=\"_ _1\"></span>uro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">D<span class=\"_ _1\"></span>iretta<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integ<span class=\"_ _1\"></span>rale<span class=\"_ _3b\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsb5\">Pin<span class=\"_ _1\"></span>k BE<span class=\"_ _1\"></span>SS 2 S.<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _4c\"> </span>C.<span class=\"_ _1\"></span>so Re Um<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls1a ws1c\">13<span class=\"_ _0\"></span>12350<span class=\"_ _1\"></span>0012<span class=\"_ _4d\"> </span><span class=\"ls1 ws1\"> Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _17\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsb6\">Gr<span class=\"_ _1\"></span>een P<span class=\"_ _1\"></span>ower W<span class=\"_ _1\"></span>ind 1 S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _3f\"> </span>C<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>o Re Umb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _4\"> </span><span class=\"ls30 ws32\">1<span class=\"_ _1\"></span>310<span class=\"_ _1\"></span>614<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>18<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1a ws1c gsb8\">SOCIE<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>\u00c0 CONTROLL<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>TE<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1b ws1d gsb9\">Sede<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gsba\">Co<span class=\"_ _1\"></span>dice <span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1c ws1e gsbb\">fiscale<span class=\"_ _28\"> </span><span class=\"ff2\">Valu<span class=\"_ _0\"></span>ta<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gsbc\">Capitale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gsbd\">sociale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gsbe\">in Eu<span class=\"_ _1\"></span>ro<span class=\"_ _2a\"> </span><span class=\"ls1d ws1f\">Partecipazione<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gsbf\">Me<span class=\"_ _1\"></span>todo d<span class=\"_ _1\"></span>i </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1e ws20 gsc0\">conso<span class=\"_ _1\"></span>lidame<span class=\"_ _1\"></span>nto<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gsc1\">% Qu<span class=\"_ _1\"></span>ota </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1f ws21 gsc2\">posseduta<span class=\"_ _24e\"> </span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gsc3\">So<span class=\"_ _1\"></span>ciet\u00e0 a<span class=\"_ _1\"></span>cqu<span class=\"_ _1\"></span>ista<span class=\"_ _1\"></span>te da terz<span class=\"_ _1\"></span>i nel 2024<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsc4\">OF G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y UNO S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _52\"> </span>Vi<span class=\"_ _1\"></span>a Vin<span class=\"_ _1\"></span>adi<span class=\"_ _1\"></span>o 20 - TO<span class=\"_ _40\"> </span><span class=\"ls25 ws27\">1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>1470<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>16<span class=\"_ _4f\"> </span></span> Eur<span class=\"_ _1\"></span>o <span class=\"_ _40\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsc5\">GF G<span class=\"_ _1\"></span>ree<span class=\"_ _1\"></span>n Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y UNO S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _53\"> </span>Vi<span class=\"_ _1\"></span>a San V<span class=\"_ _1\"></span>itto<span class=\"_ _1\"></span>re 45 - TO<span class=\"_ _32\"> </span><span class=\"ls31 ws33\">122683<span class=\"_ _0\"></span>60968<span class=\"_ _4d\"> </span><span class=\"ls1 ws1\"> Euro <span class=\"_ _4\"> </span><span class=\"ls1b ws1d\">10.00<span class=\"_ _1\"></span>0<span class=\"_ _3e\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gsc6\">So<span class=\"_ _1\"></span>ciet\u00e0 ve<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>te a terzi n<span class=\"_ _1\"></span>el 202<span class=\"_ _0\"></span>4<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsc7\">Gr<span class=\"_ _1\"></span>een B<span class=\"_ _1\"></span>ES<span class=\"_ _1\"></span>S S.r.l.<span class=\"_ _4c\"> </span>C<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>o Re Umb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls1a ws1c\">12731<span class=\"_ _0\"></span>150<span class=\"_ _1\"></span>012<span class=\"_ _43\"> </span><span class=\"ls21 ws23\">Eu<span class=\"_ _1\"></span>ro<span class=\"_ _39\"> </span><span class=\"ls1b ws1d\">10.000<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Dirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsc8\">Bl<span class=\"_ _1\"></span>ue BE<span class=\"_ _1\"></span>SS S<span class=\"_ _1\"></span>.r<span class=\"_ _0\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _54\"> </span>C<span class=\"_ _1\"></span>.so Re U<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>to 8 - TO<span class=\"_ _2c\"> </span><span class=\"ls20 ws22\">1<span class=\"_ _1\"></span>278<span class=\"_ _1\"></span>6310<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>16<span class=\"_ _2d\"> </span><span class=\"ls21 ws23\">Euro<span class=\"_ _2e\"> </span><span class=\"ls1b ws1d\">10.<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>00<span class=\"_ _2f\"> </span><span class=\"ls22 ws24\">Diretta<span class=\"_ _30\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gsc9\">So<span class=\"_ _1\"></span>ciet\u00e0 l<span class=\"_ _1\"></span>iqu<span class=\"_ _1\"></span>idate n<span class=\"_ _1\"></span>el 202<span class=\"_ _0\"></span>4<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gsca\">Cu<span class=\"_ _1\"></span>yle<span class=\"_ _1\"></span>r Gre<span class=\"_ _1\"></span>en En<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>y LLC<span class=\"_ _34\"> </span>D<span class=\"_ _1\"></span>elaw<span class=\"_ _1\"></span>are - US<span class=\"_ _1\"></span>A<span class=\"_ _44\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.<span class=\"_ _1\"></span>S. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _45\"> </span><span class=\"ls22 ws24\">Indire<span class=\"_ _1\"></span>tta<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integ<span class=\"_ _1\"></span>rale<span class=\"_ _3b\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0%<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws34 gscb\">Qu<span class=\"_ _1\"></span>itma<span class=\"_ _1\"></span>n Gre<span class=\"_ _1\"></span>en Ener<span class=\"_ _1\"></span>gy LLC<span class=\"_ _55\"> </span><span class=\"ws1\">De<span class=\"_ _1\"></span>lawa<span class=\"_ _1\"></span>re - USA<span class=\"_ _47\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _32\"> </span></span>U.S<span class=\"_ _1\"></span>. $<span class=\"_ _45\"> </span><span class=\"ls2b ws2d\">n<span class=\"_ _1\"></span>/a<span class=\"_ _45\"> </span><span class=\"ls22 ws24\">Indirett<span class=\"_ _1\"></span>a<span class=\"_ _35\"> </span><span class=\"ls23 ws25\">Integr<span class=\"_ _1\"></span>ale<span class=\"_ _c\"> </span><span class=\"ls20 ws22\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></span></span></span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gscc\">Si pr<span class=\"_ _1\"></span>ecisa c<span class=\"_ _1\"></span>he:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gscd\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le soc<span class=\"_ _1\"></span>iet\u00e0 cos<span class=\"_ _1\"></span>tituit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e le so<span class=\"_ _1\"></span>ciet\u00e0 a<span class=\"_ _1\"></span>cquist<span class=\"_ _1\"></span>ante ne<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>so del 2024 sono s<span class=\"_ _1\"></span>tate cons<span class=\"_ _1\"></span>olidate con il </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsce\">meto<span class=\"_ _1\"></span>do integr<span class=\"_ _1\"></span>ale pe<span class=\"_ _1\"></span>r la pri<span class=\"_ _1\"></span>ma volt<span class=\"_ _1\"></span>a in ques<span class=\"_ _1\"></span>to bilan<span class=\"_ _1\"></span>cio.<span class=\"_ _24e\"> </span></div><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gscf\">Acquisizione di OF Gr<span class=\"_ _2\"></span>een Energy UNO S.r<span class=\"_ _2\"></span>.l. e GF Green </div><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gsd0\">Ener<span class=\"_ _0\"></span>gy UNO S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsd1\">Nel cor<span class=\"_ _1\"></span>so del peri<span class=\"_ _1\"></span>odo, il Gru<span class=\"_ _1\"></span>ppo ha acquisi<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>il 1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>0% del<span class=\"_ _1\"></span>le quote di <span class=\"_ _0\"></span>OF G<span class=\"_ _1\"></span>reen Ener<span class=\"_ _1\"></span>gy UN<span class=\"_ _1\"></span>O <span class=\"_ _0\"></span>S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsd2\">e <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>F <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _0\"></span>Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y <span class=\"_ _2\"></span>UNO <span class=\"_ _0\"></span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l., <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>pliare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>pro<span class=\"_ _1\"></span>prio <span class=\"_ _0\"></span>po<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>afoglio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sv<span class=\"_ _1\"></span>ilupp<span class=\"_ _1\"></span>are <span class=\"_ _2\"></span>nu<span class=\"_ _1\"></span>ovi </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsd3\">proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>-<span class=\"_ _0\"></span>Svilup<span class=\"_ _1\"></span>po. <span class=\"_ _17\"></span>In <span class=\"_ _17\"></span>accor<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _17\"></span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile <span class=\"_ _17\"></span>intern<span class=\"_ _1\"></span>azional<span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsd4\">IFRS <span class=\"_ _15\"> </span>3<span class=\"_ _1\"></span>,  gli <span class=\"_ _15\"> </span>A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>tori <span class=\"_ _15\"> </span>hann<span class=\"_ _1\"></span>o  conf<span class=\"_ _1\"></span>ront<span class=\"_ _1\"></span>ato  il <span class=\"_ _15\"> </span>cor<span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>ttivo  t<span class=\"_ _1\"></span>rasf<span class=\"_ _1\"></span>erito <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _15\"> </span>nette </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsd5\">ide<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>abili <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisite <span class=\"_ _0\"></span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne. <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>ulla <span class=\"_ _2\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>nsider<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsd6\">pre<span class=\"_ _1\"></span>cedenti<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>rile<span class=\"_ _1\"></span>vato <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>neg<span class=\"_ _1\"></span>ativa <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsd7\">corr<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>tate, <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>egist<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>risult<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>\u20ac <span class=\"_ _1\"></span>13 <span class=\"_ _1\"></span>miglia<span class=\"_ _1\"></span>ia) a <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>onto </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsd8\">Econo<span class=\"_ _1\"></span>mico, come p<span class=\"_ _1\"></span>rovento.<span class=\"_ _24e\"> </span></div><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gsd9\">Cessione di Gr<span class=\"_ _0\"></span>een BESS S.r<span class=\"_ _0\"></span>.l. e Blue BESS S.r<span class=\"_ _0\"></span>.l. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsda\">In  data  21 <span class=\"_ _16\"> </span>mar<span class=\"_ _1\"></span>zo <span class=\"_ _16\"> </span>2024,  il <span class=\"_ _16\"> </span>Gr<span class=\"_ _1\"></span>uppo  ha  siglato  la <span class=\"_ _16\"> </span>chi<span class=\"_ _1\"></span>usura  del  contr<span class=\"_ _1\"></span>atto  di <span class=\"_ _16\"> </span>Co-Svilup<span class=\"_ _1\"></span>po  per </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsdb\">9  i<span class=\"_ _1\"></span>mpianti <span class=\"_ _15\"> </span>BE<span class=\"_ _1\"></span>SS <span class=\"_ _15\"> </span>(Stora<span class=\"_ _1\"></span>ge<span class=\"_ _0\"></span>) <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>It<span class=\"_ _1\"></span>alia  co<span class=\"_ _1\"></span>n  un <span class=\"_ _15\"> </span>fon<span class=\"_ _1\"></span>do <span class=\"_ _15\"> </span>di  i<span class=\"_ _1\"></span>nvestim<span class=\"_ _1\"></span>ento  n<span class=\"_ _1\"></span>ord-amer<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>no  p<span class=\"_ _1\"></span>er  u<span class=\"_ _1\"></span>n </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsdc\">amm<span class=\"_ _1\"></span>onta<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>\u20ac 68.<span class=\"_ _1\"></span>4 <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>ilioni, oltr<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>eventu<span class=\"_ _1\"></span>ale <span class=\"_ _0\"></span><span class=\"ff6 ls5c ws5f\">succe<span class=\"_ _1\"></span>ss <span class=\"_ _2\"></span>fee<span class=\"ff3 lsa8 wsaa\"> di<span class=\"_ _1\"></span> \u20ac 15<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>i,<span class=\"_ _1\"></span> ce<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>o </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsdd\">conte<span class=\"_ _1\"></span>stua<span class=\"_ _1\"></span>lmente le qu<span class=\"_ _1\"></span>ote delle cont<span class=\"_ _1\"></span>rollate G<span class=\"_ _1\"></span>reen B<span class=\"_ _1\"></span>ESS S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. e Blue BE<span class=\"_ _1\"></span>SS S.r.l. corr<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vo pari </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsde\">ad <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>5.7 <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>lioni; <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fr<span class=\"_ _1\"></span>onte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erazi<span class=\"_ _1\"></span>one, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>gistr<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>4.7 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>ioni </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsdf\">(corris<span class=\"_ _1\"></span>pettivo ricevuto al <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>etto <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>in contri<span class=\"_ _1\"></span>buzione nette <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rite <span class=\"_ _0\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ven<span class=\"_ _1\"></span>dita).<span class=\"_ _24e\"> </span></div><div class=\"t m0 h20 ff7 fs11 fc0 sc0 ls1 ws1 gse0\">Criteri di c<span class=\"_ _2\"></span>onsolidamen<span class=\"_ _0\"></span>to<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gse1\">I p<span class=\"_ _1\"></span>i\u00f9 sign<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ativi <span class=\"_ _1\"></span>criter<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>consol<span class=\"_ _1\"></span>idame<span class=\"_ _1\"></span>nto uti<span class=\"_ _1\"></span>lizzati <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>a pr<span class=\"_ _1\"></span>epar<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Bilan<span class=\"_ _1\"></span>cio C<span class=\"_ _1\"></span>onsoli<span class=\"_ _1\"></span>dato </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gse2\">sono i se<span class=\"_ _0\"></span>guenti:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gse3\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le <span class=\"_ _f\"> </span>soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>rollate <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _f\"> </span>conso<span class=\"_ _1\"></span>lidate <span class=\"_ _f\"> </span>integ<span class=\"_ _1\"></span>ralme<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>a <span class=\"_ _f\"></span>par<span class=\"_ _1\"></span>tire <span class=\"_ _f\"> </span>dall<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>data <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>acq<span class=\"_ _1\"></span>uisizion<span class=\"_ _1\"></span>e, </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gse4\">ov<span class=\"_ _1\"></span>vero <span class=\"_ _56\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _14\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>in <span class=\"_ _56\"></span>cu<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>il <span class=\"_ _2\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _2\"></span>acqu<span class=\"_ _1\"></span>isisce <span class=\"_ _56\"></span>il <span class=\"_ _56\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o, <span class=\"_ _14\"></span>e <span class=\"_ _56\"></span>ce<span class=\"_ _1\"></span>ssan<span class=\"_ _1\"></span>o <span class=\"_ _14\"></span>di <span class=\"_ _2\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _56\"></span>cons<span class=\"_ _1\"></span>olidate <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _56\"></span>dat<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gse5\">in <span class=\"_ _56\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _56\"></span>il <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rito <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>di <span class=\"_ _56\"></span>f<span class=\"_ _1\"></span>uor<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>del <span class=\"_ _2\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>\u2013 <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _2\"></span>meto<span class=\"_ _1\"></span>do <span class=\"_ _56\"></span>cons<span class=\"_ _1\"></span>iste <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>ell\u2019assunzio<span class=\"_ _1\"></span>ne <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>lle </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gse6\">attiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span>, dell<span class=\"_ _1\"></span>e passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0, de<span class=\"_ _1\"></span>i costi <span class=\"_ _1\"></span>e dei <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi nel <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>ammont<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>comple<span class=\"_ _1\"></span>ssivo, p<span class=\"_ _1\"></span>resci<span class=\"_ _1\"></span>nden<span class=\"_ _1\"></span>do </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gse7\">dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>entit<span class=\"_ _1\"></span>\u00e0 dell<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipazi<span class=\"_ _1\"></span>one deten<span class=\"_ _1\"></span>uta e nell<span class=\"_ _1\"></span>a attrib<span class=\"_ _1\"></span>uzione a soci di mi<span class=\"_ _1\"></span>nora<span class=\"_ _1\"></span>nza, in ap<span class=\"_ _1\"></span>posite<span class=\"_ _24e\"> </span> </div>voci <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>B<span class=\"_ _1\"></span>ilanci<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>C<span class=\"_ _1\"></span>onsoli<span class=\"_ _1\"></span>dato, <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>eventu<span class=\"_ _1\"></span>ale <span class=\"_ _16\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>Pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>nio <span class=\"_ _16\"> </span>Netto  e <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>ato del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio di l<span class=\"_ _1\"></span>oro comp<span class=\"_ _1\"></span>etenz<span class=\"_ _1\"></span>a;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">bila<span class=\"_ _1\"></span>nci <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>contro<span class=\"_ _1\"></span>llate <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>tuna<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span>geneiz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ricla<span class=\"_ _1\"></span>ssific<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>al </span>fine di <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>nder<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>unif<span class=\"_ _1\"></span>ormi ai <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipi cont<span class=\"_ _1\"></span>abili e <span class=\"_ _0\"></span>ai criter<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>uppo<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>inea con qua<span class=\"_ _1\"></span>nto previs<span class=\"_ _1\"></span>to dai pr<span class=\"_ _1\"></span>incipi co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ili inter<span class=\"_ _1\"></span>naziona<span class=\"_ _1\"></span>li IFRS att<span class=\"_ _1\"></span>ualme<span class=\"_ _1\"></span>nte in vigore;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipazi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>contro<span class=\"_ _1\"></span>llate <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>elimin<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rel<span class=\"_ _1\"></span>ativi </span>pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>tti <span class=\"_ _d\"> </span>a <span class=\"_ _16\"> </span>front<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>assu<span class=\"_ _1\"></span>nzione <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>e <span class=\"_ _16\"> </span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _16\"> </span>stes<span class=\"_ _1\"></span>se <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>econd<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>il meto<span class=\"_ _1\"></span>do dell<span class=\"_ _1\"></span>\u2019integr<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e global<span class=\"_ _1\"></span>e;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">i <span class=\"_ _1\"></span>sald<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>razion<span class=\"_ _1\"></span>i inf<span class=\"_ _1\"></span>ragr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o, n<span class=\"_ _1\"></span>onch\u00e9 <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi <span class=\"_ _1\"></span>e i <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti inf<span class=\"_ _1\"></span>ragr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o no<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>ealiz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>sono </span>elim<span class=\"_ _1\"></span>inati. <span class=\"_ _d\"> </span>Le <span class=\"_ _16\"> </span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>sos<span class=\"_ _1\"></span>tenute <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>elimi<span class=\"_ _1\"></span>nate <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>pa<span class=\"_ _1\"></span>ri <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>gli <span class=\"_ _d\"> </span>utili <span class=\"_ _16\"> </span>non <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ealiz<span class=\"_ _1\"></span>zati, <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>lla misur<span class=\"_ _1\"></span>a in cui n<span class=\"_ _1\"></span>on vi sian<span class=\"_ _1\"></span>o indic<span class=\"_ _1\"></span>atori ch<span class=\"_ _1\"></span>e poss<span class=\"_ _1\"></span>ano da<span class=\"_ _1\"></span>re evide<span class=\"_ _1\"></span>nza di un<span class=\"_ _1\"></span>a riduzio<span class=\"_ _1\"></span>ne di val<span class=\"_ _1\"></span>ore<span class=\"_ _24e\"> </span><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gsfc\">Aggr<span class=\"_ _0\"></span>egazioni aziendali </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsfd\">Le <span class=\"_ _15\"> </span>op<span class=\"_ _1\"></span>erazi<span class=\"_ _1\"></span>oni <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>ag<span class=\"_ _1\"></span>grega<span class=\"_ _1\"></span>zione <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>im<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>e  in <span class=\"_ _15\"> </span>f<span class=\"_ _1\"></span>orz<span class=\"_ _1\"></span>a  de<span class=\"_ _1\"></span>lle <span class=\"_ _15\"> </span>qua<span class=\"_ _1\"></span>li  v<span class=\"_ _1\"></span>iene <span class=\"_ _15\"> </span>ac<span class=\"_ _1\"></span>quisito <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsfe\">di  un\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ntit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>rile<span class=\"_ _1\"></span>vate,  in <span class=\"_ _16\"> </span>acco<span class=\"_ _1\"></span>rdo  con <span class=\"_ _16\"> </span>le  dispo<span class=\"_ _1\"></span>sizioni  conten<span class=\"_ _1\"></span>ute <span class=\"_ _16\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _16\"> </span>pri<span class=\"_ _1\"></span>ncipio  cont<span class=\"_ _1\"></span>abile </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gsff\">inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale I<span class=\"_ _1\"></span>FRS 3<span class=\"_ _1\"></span>, seco<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>l\u2019<span class=\"_ _2\"></span><span class=\"ff6 ls5 ws5\">Acquisition method<span class=\"ff3 ls1 ws1\">. Il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>di acq<span class=\"_ _1\"></span>uisizion<span class=\"_ _1\"></span>e \u00e8 r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>ato d<span class=\"_ _1\"></span>al<span class=\"ff6\"> </span></span></span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls5 ws5 gs100\">fair<span class=\"_ _0\"></span> value<span class=\"ff3 ls9 wsa\"> alla dat<span class=\"_ _1\"></span>a di acquis<span class=\"_ _1\"></span>to delle atti<span class=\"_ _1\"></span>vit\u00e0 a<span class=\"_ _1\"></span>cquisite, de<span class=\"_ _1\"></span>lle passiv<span class=\"_ _1\"></span>it\u00e0 assu<span class=\"_ _1\"></span>nte e degli st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti di </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs101\">ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>messi<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>id<span class=\"_ _1\"></span>entific<span class=\"_ _1\"></span>abili <span class=\"_ _17\"></span>ac<span class=\"_ _1\"></span>quisite, <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>otenzial<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sunte </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs102\">son<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>iscr<span class=\"_ _1\"></span>itte <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>rel<span class=\"_ _1\"></span>ativo <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _f\"></span>corrente <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>data <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne, <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>atta <span class=\"_ _f\"> </span>eccezi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs103\">diffe<span class=\"_ _1\"></span>rite <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>ve <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passi<span class=\"_ _1\"></span>ve, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefi<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>dip<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span>tinate </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs104\">alla vendit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>che sono <span class=\"_ _0\"></span>is<span class=\"_ _1\"></span>critte in <span class=\"_ _2\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>lativi princi<span class=\"_ _1\"></span>pi <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ili <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>ferim<span class=\"_ _1\"></span>ento. <span class=\"_ _0\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>il </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs105\">costo di <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>e il <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>rente <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquis<span class=\"_ _1\"></span>tate, se <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ositiva<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>\u00e8 iscritt<span class=\"_ _1\"></span>a<span class=\"_ _24e\"> </span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs107\">nel<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>viam<span class=\"_ _1\"></span>ento, <span class=\"_ _2\"></span>ov<span class=\"_ _1\"></span>vero, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>gativa<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>do<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>aver <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>iverifi<span class=\"_ _1\"></span>cato <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>corr<span class=\"_ _1\"></span>etta </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs108\">misur<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _f\"> </span>valor<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrenti <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>e <span class=\"_ _f\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>acqu<span class=\"_ _1\"></span>isite <span class=\"_ _f\"> </span>e <span class=\"_ _f\"></span>del <span class=\"_ _f\"> </span>costo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>acqu<span class=\"_ _1\"></span>isizione<span class=\"_ _1\"></span>, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs109\">\u00e8  conta<span class=\"_ _1\"></span>bilizz<span class=\"_ _1\"></span>ata  dire<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ente  a  Conto  Economi<span class=\"_ _1\"></span>co, <span class=\"_ _16\"> </span>come  pr<span class=\"_ _1\"></span>ovento.  Gli  oner<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>acce<span class=\"_ _1\"></span>ssor<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>all<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs10a\">tr<span class=\"_ _1\"></span>ansaz<span class=\"_ _1\"></span>ione so<span class=\"_ _1\"></span>no rilev<span class=\"_ _1\"></span>ati nel Co<span class=\"_ _1\"></span>nto Economico n<span class=\"_ _1\"></span>el mom<span class=\"_ _1\"></span>ento in cui s<span class=\"_ _1\"></span>ono sos<span class=\"_ _1\"></span>tenu<span class=\"_ _1\"></span>ti. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs10b\">Se<span class=\"_ _1\"></span>condo le definizio<span class=\"_ _1\"></span>ni <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>abile inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale IFRS 3, l\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisizi<span class=\"_ _1\"></span>one di <span class=\"_ _0\"></span>un busin<span class=\"_ _1\"></span>ess </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs10c\">si <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ando ques<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nclud<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>in<span class=\"_ _1\"></span>put <span class=\"_ _0\"></span>e un <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>rocess<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>anzial<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nsieme contri<span class=\"_ _1\"></span>buiscon<span class=\"_ _1\"></span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs10d\">in <span class=\"_ _2\"></span>mo<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vo <span class=\"_ _56\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _56\"></span>c<span class=\"_ _1\"></span>apa<span class=\"_ _1\"></span>cit\u00e0 <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>cr<span class=\"_ _1\"></span>eare <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>utput<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>efinizion<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _2\"></span>term<span class=\"_ _1\"></span>ine <span class=\"_ _2\"></span>\u201coutpu<span class=\"_ _1\"></span>t\u201d <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>ri<span class=\"_ _1\"></span>feris<span class=\"_ _1\"></span>ce </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs10e\">a <span class=\"_ _17\"></span>beni <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>zi <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>niti <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>clienti<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>investi<span class=\"_ _1\"></span>menti <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>altr<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flu<span class=\"_ _1\"></span>ssi, <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>esc<span class=\"_ _1\"></span>lude <span class=\"_ _17\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs10f\">ren<span class=\"_ _1\"></span>dimenti <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>otto <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>costi <span class=\"_ _17\"></span>inferi<span class=\"_ _1\"></span>ori <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>nefici <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>ci. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ssunzio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>non </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs110\">tota<span class=\"_ _1\"></span>lita<span class=\"_ _1\"></span>ria <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ollo, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quot<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eress<span class=\"_ _1\"></span>enze <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs111\">sulla bas<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lla quot<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>di spe<span class=\"_ _1\"></span>ttanz<span class=\"_ _1\"></span>a dei valor<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>renti attri<span class=\"_ _1\"></span>buiti alle attiv<span class=\"_ _1\"></span>it\u00e0 e passiv<span class=\"_ _1\"></span>it\u00e0 alla dat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs112\">assu<span class=\"_ _1\"></span>nzione de<span class=\"_ _1\"></span>l controll<span class=\"_ _1\"></span>o, esclu<span class=\"_ _1\"></span>so l\u2019<span class=\"_ _0\"></span>event<span class=\"_ _1\"></span>uale av<span class=\"_ _1\"></span>viam<span class=\"_ _1\"></span>ento ad ess<span class=\"_ _1\"></span>i attribu<span class=\"_ _1\"></span>ibile (c.d<span class=\"_ _1\"></span>. <span class=\"ff6\">par<span class=\"_ _1\"></span>tial goo<span class=\"_ _1\"></span>dwill </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls9 wsa gs113\">metho<span class=\"_ _1\"></span>d<span class=\"ff3 ls1 ws1\">). In al<span class=\"_ _1\"></span>ternati<span class=\"_ _1\"></span>va, \u00e8 ril<span class=\"_ _1\"></span>evato l\u2019inte<span class=\"_ _1\"></span>ro ammont<span class=\"_ _1\"></span>are de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>av<span class=\"_ _1\"></span>viam<span class=\"_ _1\"></span>ento gene<span class=\"_ _1\"></span>rato dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisizio<span class=\"_ _1\"></span>ne </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs114\">consid<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>ndo, <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>nto, <span class=\"_ _17\"></span>anc<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ile <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>inte<span class=\"_ _1\"></span>resse<span class=\"_ _1\"></span>nze <span class=\"_ _17\"></span>di <span class=\"_ _f\"></span>terzi <span class=\"_ _f\"> </span>(<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>.d. <span class=\"_ _17\"></span><span class=\"ff6\">f<span class=\"_ _1\"></span>ull <span class=\"_ _17\"></span>goo<span class=\"_ _1\"></span>dwill </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls9 wsa gs115\">metho<span class=\"_ _1\"></span>d<span class=\"ff3 ls1 ws1\">); <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>\u2019ultim<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>inte<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>enze <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ter<span class=\"_ _1\"></span>zi <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>esp<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _56\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _2\"></span>val<span class=\"_ _1\"></span>ue </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs116\">incl<span class=\"_ _1\"></span>uden<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>anch<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>o co<span class=\"_ _1\"></span>mpete<span class=\"_ _1\"></span>nza. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>scelt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>dalit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>deter<span class=\"_ _1\"></span>minazio<span class=\"_ _1\"></span>ne </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs117\">dell\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>vi<span class=\"_ _0\"></span>amento <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6 ls1 ws1\">par<span class=\"_ _1\"></span>tial goodw<span class=\"_ _1\"></span>ill <span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>thod <span class=\"ff4\">o</span><span class=\"lsa8 wsaa\"> <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l go<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l me<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span><span class=\"ff3 ls1 ws1\">) <span class=\"_ _0\"></span>\u00e8 oper<span class=\"_ _1\"></span>ata <span class=\"_ _0\"></span>in manie<span class=\"_ _1\"></span>ra <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span>lettiva per </span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs118\">ciasc<span class=\"_ _1\"></span>una ope<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ne di <span class=\"ff6 ls5 ws5\">business combination<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">. Il cos<span class=\"_ _1\"></span>to di acqu<span class=\"_ _1\"></span>isizione in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>e, se pre<span class=\"_ _1\"></span>sente, an<span class=\"_ _1\"></span>che </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs119\">il <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>rris<span class=\"_ _1\"></span>pettivo <span class=\"_ _d\"> </span>pote<span class=\"_ _1\"></span>nziale, <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ilevato <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>air <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>ue <span class=\"_ _f\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>dat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>cquist<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>del <span class=\"_ _d\"> </span>con<span class=\"_ _1\"></span>trollo. <span class=\"_ _d\"> </span>Varia<span class=\"_ _1\"></span>zioni </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs11a\">succe<span class=\"_ _1\"></span>ssive <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _15\"> </span>fai<span class=\"_ _1\"></span>r <span class=\"_ _15\"> </span>val<span class=\"_ _1\"></span>ue <span class=\"_ _15\"> </span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>iconos<span class=\"_ _1\"></span>ciute <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"> </span>Conto <span class=\"_ _13\"> </span>Economi<span class=\"_ _1\"></span>co <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>C<span class=\"_ _1\"></span>onto <span class=\"_ _15\"> </span>Econ<span class=\"_ _1\"></span>omico </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs11b\">comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo  se  il <span class=\"_ _15\"> </span>cor<span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>ttivo  pote<span class=\"_ _1\"></span>nziale <span class=\"_ _15\"> </span>\u00e8  un\u2019attivit<span class=\"_ _1\"></span>\u00e0  o  p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0  fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia.  C<span class=\"_ _1\"></span>orris<span class=\"_ _1\"></span>pettiv<span class=\"_ _1\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs11c\">poten<span class=\"_ _1\"></span>ziali c<span class=\"_ _1\"></span>lassific<span class=\"_ _1\"></span>ati co<span class=\"_ _1\"></span>me Pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>nio Ne<span class=\"_ _1\"></span>tto non <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>alcola<span class=\"_ _1\"></span>ti e la <span class=\"_ _1\"></span>success<span class=\"_ _1\"></span>iva e<span class=\"_ _1\"></span>stinzi<span class=\"_ _1\"></span>one </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs11d\">\u00e8 cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zat<span class=\"_ _1\"></span>a dirett<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te nel Pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>io Netto.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs11e\">Se <span class=\"_ _f\"> </span>le <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>azioni <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>ag<span class=\"_ _1\"></span>greg<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _f\"> </span>le <span class=\"_ _17\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _f\"> </span>viene <span class=\"_ _f\"> </span>acqu<span class=\"_ _1\"></span>isito <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _f\"> </span>avven<span class=\"_ _1\"></span>gono <span class=\"_ _f\"></span>in </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs11f\">pi\u00f9 fa<span class=\"_ _1\"></span>si, il Gru<span class=\"_ _1\"></span>ppo ri<span class=\"_ _1\"></span>calco<span class=\"_ _1\"></span>la l\u2019inter<span class=\"_ _1\"></span>essen<span class=\"_ _1\"></span>za che dete<span class=\"_ _1\"></span>neva in pre<span class=\"_ _1\"></span>ceden<span class=\"_ _1\"></span>za nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquisit<span class=\"_ _1\"></span>a al risp<span class=\"_ _1\"></span>ettivo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs120\">fai<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>acqu<span class=\"_ _1\"></span>isizione <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>nel <span class=\"_ _f\"></span>Conto <span class=\"_ _17\"></span>Econ<span class=\"_ _1\"></span>omico <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>eventua<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsc wse gs121\">risultante. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs122\">In cas<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>di perdi<span class=\"_ _1\"></span>ta del contro<span class=\"_ _1\"></span>llo, il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>eli<span class=\"_ _1\"></span>mina le <span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 e le <span class=\"_ _0\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 del Grup<span class=\"_ _1\"></span>po control<span class=\"_ _1\"></span>lata<span class=\"_ _1\"></span>, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs123\">le eventual<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipazion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>di terzi e le <span class=\"_ _0\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>di Patri<span class=\"_ _1\"></span>monio Netto relati<span class=\"_ _1\"></span>ve <span class=\"_ _0\"></span>alle soc<span class=\"_ _1\"></span>iet\u00e0 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws8 gs124\">contr<span class=\"_ _1\"></span>ollate. <span class=\"_ _2\"></span>Q<span class=\"_ _1\"></span>ualsiasi <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>per<span class=\"_ _1\"></span>dita <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ante <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>alla <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>rdita <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>iene <span class=\"_ _2\"></span>ril<span class=\"_ _1\"></span>evato <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _1\"></span>Utile/ </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws8 gs125\">(Perd<span class=\"_ _1\"></span>ita) <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _1\"></span>Eser<span class=\"_ _1\"></span>cizio. <span class=\"_ _17\"></span>Q<span class=\"_ _1\"></span>ualsiasi <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>teci<span class=\"_ _1\"></span>pazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>mante<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>ex <span class=\"_ _f\"> </span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>ata <span class=\"_ _f\"></span>viene </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs126\">valu<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a al fai<span class=\"_ _1\"></span>r value a<span class=\"_ _1\"></span>lla dat<span class=\"_ _1\"></span>a della p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a del co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-329": {
   "value": "Conversione dei Bilanci individuali espressi in valuta diversa dall\u2019Euro Alla data di chiusura del periodo, le attivit\u00e0 e passivit\u00e0 delle societ\u00e0 controllate denominate in valuta diversa da quella di presentazione del Gruppo AGP (Euro), sono convertite come segue: \u2022  al cambio puntuale alla data del bilancio per quanto concerne gli elementi dell\u2019Attivo e del Passivo di Stato Patrimoniale; \u2022  al cambio medio del periodo per quanto concerne i componenti positivi e negativi di reddito di Conto Economico; \u2022  al cambio storico del momento della loro formazione per le riserve di Patrimonio Netto. Le differenze risultanti dall\u2019applicazione di tale metodo sono classificate nella voce di Patrimonio Netto \u201criserva di conversione\u201d fino alla cessione della partecipazione. I cambi utilizzati per la determinazione del controvalore in Euro dei dati espressi in valuta estera delle societ\u00e0 Altea Green Power Corp., Cuyler Green Energy LLC, Quitman Green Energy LLC, RAL Green Energy Corp., e BESS Power Corp. sono riportati nelle tabelle seguenti: TASSI DI CAMBIO A FINE ESERCIZIO / VALUTA 31/12/2024 31/12/2023 Dollaro USA 1,0389 1,1050 TASSI DI CAMBIO MEDI / VALUTA 2024 2023 Dollaro USA 1,0824 1,0813 ",
   "dimensions": {
    "concept": "alteagreenpowerspa:DisclosureOfConversionOfIndividualFinancialStatementsExpressedInCurrenciesOtherThanTheEuro",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-330": {
   "value": "<div class=\"t m0 h20 ff7 fs11 fc0 sc0 ls1 ws1 gs128\">Principi c<span class=\"_ _2\"></span>on<span class=\"_ _0\"></span>tabili, emendamen<span class=\"_ _0\"></span>ti ed </div><div class=\"t m0 h20 ff7 fs11 fc0 sc0 ls1 ws1 gs129\">in<span class=\"_ _0\"></span>terpr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>tazioni applicabili dal 1\u00b0 gennaio 2024<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs12a\">Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>si r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a la l<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a dei <span class=\"_ _1\"></span>prin<span class=\"_ _1\"></span>cipi <span class=\"_ _1\"></span>contab<span class=\"_ _1\"></span>ili, e<span class=\"_ _1\"></span>mend<span class=\"_ _1\"></span>amenti <span class=\"_ _1\"></span>e inte<span class=\"_ _1\"></span>rpret<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni IFR<span class=\"_ _1\"></span>S che <span class=\"_ _1\"></span>sono </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs12b\">ent<span class=\"_ _1\"></span>rati <span class=\"_ _17\"></span>in <span class=\"_ _f\"></span>vigore <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _17\"></span>gen<span class=\"_ _1\"></span>naio <span class=\"_ _17\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>cui <span class=\"_ _17\"></span>ad<span class=\"_ _1\"></span>ozione <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>effetti <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sul </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs12c\">bila<span class=\"_ _1\"></span>ncio de<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls61 ws64 gs12d\">IFRS<span class=\"_ _ed\"> </span><span class=\"ffb ls1 ws1\">Dat<span class=\"_ _1\"></span>a di effic<span class=\"_ _1\"></span>aci<span class=\"_ _1\"></span>a IA<span class=\"_ _1\"></span>SB<span class=\"_ _12c\"> </span><span class=\"ls1b ws1d\">Stato<span class=\"_ _0\"></span> dell\u2019appr<span class=\"_ _0\"></span>ovazione<span class=\"_ _0\"></span> dell\u2019UE<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff6 fs3 fc1 sc0 lse ws10 gs12e\">Supplier Finance Arr<span class=\"_ _0\"></span>angements<span class=\"ff3 ls1 ws1\"> (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a IA<span class=\"_ _1\"></span>S 7 e IFR<span class=\"_ _1\"></span>S 7)<span class=\"_ _12d\"> </span>1\u00b0 genn<span class=\"_ _1\"></span>aio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _12e\"> </span><span class=\"ls1e ws20\">Omo<span class=\"_ _1\"></span>logato<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs12f\">Pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 d<span class=\"_ _1\"></span>el le<span class=\"_ _1\"></span>asin<span class=\"_ _1\"></span>g in un\u2019op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e di ven<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>a e ret<span class=\"_ _1\"></span>rol<span class=\"_ _1\"></span>oca<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e </div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs130\">(mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che al<span class=\"_ _1\"></span>l\u2019I<span class=\"_ _1\"></span>FRS 16)<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs131\">1\u00b0 genn<span class=\"_ _1\"></span>aio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _12e\"> </span><span class=\"ls1e ws20\">Omo<span class=\"_ _1\"></span>logato<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs132\">Cl<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>fica<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e del<span class=\"_ _1\"></span>le pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>it\u00e0 t<span class=\"_ _1\"></span>ra co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nti o non c<span class=\"_ _1\"></span>orr<span class=\"_ _1\"></span>enti </div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs133\">(mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a IA<span class=\"_ _1\"></span>S 1)<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs134\">1\u00b0 genn<span class=\"_ _1\"></span>aio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _12e\"> </span><span class=\"ls1e ws20\">Omo<span class=\"_ _1\"></span>logato<span class=\"_ _24e\"> </span></span></div>Supplier Finance Arr<span class=\"_ _0\"></span>angemen<span class=\"_ _0\"></span>ts<span class=\"ff1\"> (modifiche a IAS 7 e </span>IFRS 7)<span class=\"_ _24e\"> </span>A <span class=\"_ _17\"></span>mag<span class=\"_ _1\"></span>gio <span class=\"_ _17\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>IAS<span class=\"_ _1\"></span>B <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>eme<span class=\"_ _1\"></span>sso <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>7 <span class=\"_ _17\"></span>Re<span class=\"_ _1\"></span>ndiconto <span class=\"_ _17\"></span>F<span class=\"_ _1\"></span>inanzi<span class=\"_ _1\"></span>ario <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _17\"></span>7 Str<span class=\"_ _1\"></span>umenti <span class=\"_ _16\"> </span>Fina<span class=\"_ _1\"></span>nziari: <span class=\"_ _16\"> </span>Infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>Integ<span class=\"_ _1\"></span>rative, <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>chi<span class=\"_ _1\"></span>arire <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>car<span class=\"_ _1\"></span>atteri<span class=\"_ _1\"></span>stich<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>dei <span class=\"_ _16\"> </span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _16\"> </span>di rev<span class=\"_ _0\"></span>erse <span class=\"_ _1\"></span>factoring <span class=\"_ _1\"></span><span class=\"ff3 ls1 ws1\">e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ichied<span class=\"_ _1\"></span>ere <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>terior<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>infor<span class=\"_ _1\"></span>mativa <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>tal<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>accor<span class=\"_ _1\"></span>di. <span class=\"_ _1\"></span>I <span class=\"_ _17\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _17\"></span>inform<span class=\"_ _1\"></span>ativi </span>incl<span class=\"_ _1\"></span>usi <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>elle <span class=\"_ _0\"></span>mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>han<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>obie<span class=\"_ _1\"></span>ttivo <span class=\"_ _2\"></span>di assiste<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>gli utilizz<span class=\"_ _1\"></span>atori <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bil<span class=\"_ _1\"></span>ancio <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pren<span class=\"_ _1\"></span>dere <span class=\"_ _0\"></span>gli effetti sulle passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0, <span class=\"_ _0\"></span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _0\"></span>di cass<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>ed esp<span class=\"_ _1\"></span>osizione al rischio di liquidit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>di un\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 degli accordi di <span class=\"ff6 lsa wsb\">reverse<span class=\"_ _0\"></span> factoring<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">.<span class=\"_ _24e\"> </span></span></span>P<span class=\"_ _0\"></span>assivit\u00e0 del <span class=\"ff22\">leasing</span> in un\u2019oper<span class=\"_ _0\"></span>azione di vendita e r<span class=\"_ _0\"></span>etr<span class=\"_ _2\"></span>olocazione (modifiche all\u2019IFRS 16)<span class=\"_ _24e\"> </span>A <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ttembr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _1\"></span>ha <span class=\"_ _17\"></span>emanat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ll\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>cific<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isiti <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e un <span class=\"_ _f\"> </span>loc<span class=\"_ _1\"></span>atore <span class=\"_ _f\"> </span>ven<span class=\"_ _1\"></span>ditore <span class=\"_ _f\"> </span>util<span class=\"_ _1\"></span>izza <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>misur<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"></span><span class=\"ff6 lsc wse\">leas<span class=\"_ _0\"></span>ing<span class=\"ff3 ls1 ws1\"> <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>riva <span class=\"_ _f\"> </span>da <span class=\"_ _f\"> </span>una </span></span>tr<span class=\"_ _1\"></span>ansaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">sale <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>d le<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>back</span>, <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r as<span class=\"_ _1\"></span>sicur<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>loc<span class=\"_ _1\"></span>atore <span class=\"_ _1\"></span>vend<span class=\"_ _1\"></span>itore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>conosc<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>o per<span class=\"_ _1\"></span>dite con ri<span class=\"_ _1\"></span>ferim<span class=\"_ _1\"></span>ento al dir<span class=\"_ _1\"></span>itto d\u2019uso ma<span class=\"_ _1\"></span>ntenuto da<span class=\"_ _1\"></span>llo ste<span class=\"_ _1\"></span>sso.<span class=\"_ _24e\"> </span>Classificazione delle passivit\u00e0 tr<span class=\"_ _0\"></span>a corr<span class=\"_ _2\"></span>enti o non corr<span class=\"_ _2\"></span>enti (modifiche a IAS 1)<span class=\"_ _24e\"> </span>A ge<span class=\"_ _1\"></span>nnaio <span class=\"_ _1\"></span>2020 <span class=\"_ _1\"></span>ed otto<span class=\"_ _1\"></span>bre 2<span class=\"_ _1\"></span>022, <span class=\"_ _1\"></span>lo I<span class=\"_ _1\"></span>ASB <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>pubb<span class=\"_ _1\"></span>licato <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e mo<span class=\"_ _1\"></span>difiche <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span>grafi <span class=\"_ _1\"></span>da 69 a <span class=\"_ _1\"></span>7<span class=\"_ _2\"></span>6 del<span class=\"_ _1\"></span>lo <span class=\"_ _0\"></span>IA<span class=\"_ _1\"></span>S 1 <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er speci<span class=\"_ _1\"></span>ficar<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i requisi<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>class<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>le passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>come corr<span class=\"_ _1\"></span>enti o <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>renti. Le mod<span class=\"_ _1\"></span>ifiche c<span class=\"_ _1\"></span>hiaris<span class=\"_ _1\"></span>cono: \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">cosa s<span class=\"_ _1\"></span>i intende p<span class=\"_ _1\"></span>er dir<span class=\"_ _1\"></span>itto di pos<span class=\"_ _1\"></span>terg<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ella sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">che il d<span class=\"_ _1\"></span>iritto di p<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>rgazio<span class=\"_ _1\"></span>ne deve esis<span class=\"_ _1\"></span>tere al<span class=\"_ _1\"></span>la chiusu<span class=\"_ _1\"></span>ra del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio; </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la clas<span class=\"_ _1\"></span>sific<span class=\"_ _1\"></span>azione n<span class=\"_ _1\"></span>on \u00e8 impatt<span class=\"_ _1\"></span>ata d<span class=\"_ _1\"></span>alla pro<span class=\"_ _1\"></span>babili<span class=\"_ _1\"></span>t\u00e0 con cu<span class=\"_ _1\"></span>i l\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 es<span class=\"_ _1\"></span>erciter<span class=\"_ _1\"></span>\u00e0 il prop<span class=\"_ _1\"></span>rio dir<span class=\"_ _1\"></span>itto </span>di po<span class=\"_ _1\"></span>sterg<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">sol<span class=\"_ _1\"></span>amente se un deriv<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>plicito in una passiv<span class=\"_ _1\"></span>it\u00e0 conver<span class=\"_ _1\"></span>tibi<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>\u00e8 ess<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>ste<span class=\"_ _1\"></span>sso uno str<span class=\"_ _1\"></span>umen<span class=\"_ _1\"></span>to </span>di c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale la sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza de<span class=\"_ _1\"></span>lla passi<span class=\"_ _1\"></span>vit\u00e0 n<span class=\"_ _1\"></span>on ha imp<span class=\"_ _1\"></span>atto sulla su<span class=\"_ _1\"></span>a classifi<span class=\"_ _1\"></span>cazi<span class=\"_ _1\"></span>one. Ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>intr<span class=\"_ _1\"></span>odotto <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isito <span class=\"_ _17\"></span>che <span class=\"_ _f\"> </span>richie<span class=\"_ _1\"></span>de <span class=\"_ _17\"></span>di <span class=\"_ _f\"></span>dare <span class=\"_ _17\"></span>info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 che <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>eriva <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>un <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>finanzi<span class=\"_ _1\"></span>amento <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>cla<span class=\"_ _1\"></span>ssific<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _f\"> </span>corr<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>ed <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _f\"> </span>di pos<span class=\"_ _1\"></span>terg<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ell\u2019entit<span class=\"_ _1\"></span>\u00e0 \u00e8 subor<span class=\"_ _1\"></span>dinato al r<span class=\"_ _1\"></span>ispetto di <span class=\"ff6 lsa wsb\">covenants</span> entro d<span class=\"_ _1\"></span>odici m<span class=\"_ _1\"></span>esi.<span class=\"_ _24e\"> </span>Principi c<span class=\"_ _2\"></span>on<span class=\"_ _0\"></span>tabili, emendamen<span class=\"_ _0\"></span>ti ed in<span class=\"_ _0\"></span>terpr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>tazioni non anc<span class=\"_ _2\"></span>or<span class=\"_ _0\"></span>a obbliga<span class=\"_ _0\"></span>toriamen<span class=\"_ _2\"></span>te applicabili<span class=\"_ _24e\"> </span>Di <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>guito <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>list<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincip<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bili, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>menda<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>terpre<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>non son<span class=\"_ _1\"></span>o ancor<span class=\"_ _1\"></span>a obbl<span class=\"_ _1\"></span>igatoria<span class=\"_ _1\"></span>mente ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>abili e/<span class=\"_ _0\"></span>o ad<span class=\"_ _1\"></span>ottati in v<span class=\"_ _1\"></span>ia anticip<span class=\"_ _1\"></span>ata da<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo AGP<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>Ob<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>gato<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>mente e<span class=\"_ _1\"></span>ffic<span class=\"_ _1\"></span>aci pe<span class=\"_ _1\"></span>r gli e<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>cizi ch<span class=\"_ _1\"></span>e han<span class=\"_ _1\"></span>no in<span class=\"_ _1\"></span>izio il 1\u00b0 ge<span class=\"_ _1\"></span>nna<span class=\"_ _1\"></span>io 2025 o<span class=\"_ _0\"></span> dopo tale data<span class=\"_ _24e\"> </span>Ob<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>gato<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>mente e<span class=\"_ _1\"></span>ffic<span class=\"_ _1\"></span>aci pe<span class=\"_ _1\"></span>r gli e<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>cizi ch<span class=\"_ _1\"></span>e han<span class=\"_ _1\"></span>no in<span class=\"_ _1\"></span>izio il 1\u00b0 ge<span class=\"_ _1\"></span>nna<span class=\"_ _1\"></span>io 20<span class=\"_ _1\"></span>26 o dop<span class=\"_ _1\"></span>o tal<span class=\"_ _1\"></span>e dat<span class=\"_ _1\"></span>a<span class=\"_ _24e\"> </span>Ma<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>nza d<span class=\"_ _1\"></span>i conve<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>t\u00e0 (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a I<span class=\"_ _1\"></span>AS 21 Effe<span class=\"_ _1\"></span>tti del<span class=\"_ _1\"></span>le va<span class=\"_ _1\"></span>riaz<span class=\"_ _1\"></span>ioni d<span class=\"_ _1\"></span>ei ca<span class=\"_ _1\"></span>mbi d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e valu<span class=\"_ _1\"></span>te es<span class=\"_ _1\"></span>tere)<span class=\"_ _24e\"> </span>Cl<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>fica<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e e misu<span class=\"_ _1\"></span>raz<span class=\"_ _1\"></span>ione d<span class=\"_ _1\"></span>egli s<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nti fina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>ri (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a I<span class=\"_ _1\"></span>FRS 9 e IFR<span class=\"_ _1\"></span>S 7) <span class=\"_ _12f\"> </span>Co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>llat<span class=\"_ _1\"></span>e senz<span class=\"_ _1\"></span>a res<span class=\"_ _1\"></span>pon<span class=\"_ _1\"></span>sab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0 pu<span class=\"_ _1\"></span>bbli<span class=\"_ _1\"></span>ca (I<span class=\"_ _1\"></span>FRS 19)<span class=\"_ _24e\"> </span>Pre<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e e infor<span class=\"_ _1\"></span>mati<span class=\"_ _1\"></span>va ne<span class=\"_ _1\"></span>l bila<span class=\"_ _1\"></span>ncio (<span class=\"_ _1\"></span>IFRS 18<span class=\"_ _24e\"> </span><span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gs136\">Mancanza di con<span class=\"_ _2\"></span>vertibilit\u00e0 (modifiche a IAS 21 Eff<span class=\"_ _2\"></span>etti </div><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gs137\">delle v<span class=\"_ _0\"></span>ariazioni dei cambi delle v<span class=\"_ _0\"></span>alute ester<span class=\"_ _0\"></span>e)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs138\">Il <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>agos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ubbli<span class=\"_ _1\"></span>cato <span class=\"_ _1\"></span>\u201cM<span class=\"_ _1\"></span>anca<span class=\"_ _1\"></span>nza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nv<span class=\"_ _0\"></span>er<span class=\"_ _1\"></span>tib<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _0\"></span>\u201d<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>21 <span class=\"_ _1\"></span>- </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs139\">Effetti <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ute <span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span>Mod<span class=\"_ _1\"></span>ifiche). <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>Mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>ann<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>eguito </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs13a\">ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>hies<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>entat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span><span class=\"ff6 ls8 ws9\">Int<span class=\"_ _0\"></span>erpretations<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Committ<span class=\"_ _0\"></span>ee<span class=\"ff3 lsc wse\"> <span class=\"_ _1\"></span>circa la <span class=\"_ _1\"></span>determinazione <span class=\"_ _1\"></span>del t<span class=\"_ _1\"></span>asso </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs13b\">di <span class=\"_ _f\"> </span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _f\"></span>nel <span class=\"_ _f\"> </span>caso <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>non <span class=\"_ _f\"> </span>sia <span class=\"_ _f\"></span>conver<span class=\"_ _1\"></span>tibile <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>un'<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tra <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>ta, <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"> </span>por<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>to </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs13c\">a <span class=\"_ _f\"> </span>pras<span class=\"_ _1\"></span>si <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ivers<span class=\"_ _1\"></span>e. <span class=\"_ _17\"></span>I<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>C<span class=\"_ _1\"></span>omit<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>accoma<span class=\"_ _1\"></span>ndato <span class=\"_ _f\"> </span>allo <span class=\"_ _f\"> </span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>svilu<span class=\"_ _1\"></span>ppar<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>imit<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>llo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs13d\">IA<span class=\"_ _1\"></span>S <span class=\"_ _d\"> </span>21 <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>ov<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>a <span class=\"_ _16\"> </span>ques<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>roble<span class=\"_ _1\"></span>ma. <span class=\"_ _16\"> </span>Dopo <span class=\"_ _16\"> </span>ulte<span class=\"_ _1\"></span>riori <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>liber<span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>lo <span class=\"_ _16\"> </span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _d\"> </span>ha <span class=\"_ _16\"> </span>pub<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>ato </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs13e\">un <span class=\"_ _f\"></span><span class=\"ff6 ls8a ws8c\">Exposu<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>Draft</span> <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>ropos<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _17\"></span>21 <span class=\"_ _f\"></span>nell\u2019april<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>2021, <span class=\"_ _f\"></span>mentre <span class=\"_ _f\"> </span>le <span class=\"_ _17\"></span>M<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs13f\">final<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _17\"></span>pub<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>agos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Le <span class=\"_ _17\"></span>Mod<span class=\"_ _1\"></span>ifiche <span class=\"_ _17\"></span>intr<span class=\"_ _1\"></span>oduco<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isiti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilire </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs140\">qua<span class=\"_ _1\"></span>ndo una valut<span class=\"_ _1\"></span>a \u00e8 <span class=\"_ _0\"></span>conver<span class=\"_ _1\"></span>tib<span class=\"_ _1\"></span>ile in <span class=\"_ _0\"></span>un\u2019<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tra valu<span class=\"_ _1\"></span>ta e quand<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>non lo \u00e8, e richie<span class=\"_ _1\"></span>dono che un\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs141\">sti<span class=\"_ _1\"></span>mi il <span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span>so di <span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>bio a <span class=\"_ _1\"></span>pron<span class=\"_ _1\"></span>ti qua<span class=\"_ _1\"></span>ndo d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>ina c<span class=\"_ _1\"></span>he un<span class=\"_ _1\"></span>a val<span class=\"_ _1\"></span>uta <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 conver<span class=\"_ _1\"></span>tibi<span class=\"_ _1\"></span>le in <span class=\"_ _1\"></span>un\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ltra </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs142\">valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>. L<span class=\"_ _1\"></span>e m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>vigore <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>eser<span class=\"_ _1\"></span>cizi <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>hann<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>1\u00b0 gen<span class=\"_ _1\"></span>naio <span class=\"_ _1\"></span>2025 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs143\">o suc<span class=\"_ _0\"></span>cessivament<span class=\"_ _0\"></span>e.<span class=\"_ _24e\"> </span></div><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gs144\">Classificazione e misur<span class=\"_ _0\"></span>azione degli strumen<span class=\"_ _0\"></span>ti </div><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gs145\">finanziari (modifiche a IFRS 9 e IFR<span class=\"_ _0\"></span>S 7)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs146\">Il <span class=\"_ _d\"> </span>3<span class=\"_ _1\"></span>0 <span class=\"_ _d\"> </span>mag<span class=\"_ _1\"></span>gio <span class=\"_ _d\"> </span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _d\"> </span>l<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>ASB <span class=\"_ _16\"> </span>ha <span class=\"_ _d\"> </span>pu<span class=\"_ _1\"></span>bblic<span class=\"_ _1\"></span>ato <span class=\"_ _d\"> </span>\u201cM<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>lassific<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>mis<span class=\"_ _1\"></span>urazio<span class=\"_ _1\"></span>ne <span class=\"_ _d\"> </span>deg<span class=\"_ _1\"></span>li </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs147\">st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i\u201d c<span class=\"_ _1\"></span>he m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>l\u2019IFR<span class=\"_ _1\"></span>S 9 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019IFR<span class=\"_ _1\"></span>S 7<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ticolare <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>roduce <span class=\"_ _1\"></span>nuov<span class=\"_ _1\"></span>i re<span class=\"_ _1\"></span>quisiti<span class=\"_ _14\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls5 ws5 gs148\">per quanto<span class=\"_ _0\"></span> riguarda:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs149\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">l\u2019elimin<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tinte <span class=\"_ _2\"></span>med<span class=\"_ _1\"></span>iante <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>riment<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>el<span class=\"_ _1\"></span>ettron<span class=\"_ _1\"></span>ico; </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs14a\">e </div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs14b\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la c<span class=\"_ _1\"></span>lassifi<span class=\"_ _1\"></span>cazio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>lle atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziarie <span class=\"_ _1\"></span>con c<span class=\"_ _1\"></span>aratt<span class=\"_ _1\"></span>eris<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>ambient<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>, soci<span class=\"_ _1\"></span>ali e <span class=\"_ _1\"></span>di govern<span class=\"_ _1\"></span>o </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs14c\">soc<span class=\"_ _1\"></span>ieta<span class=\"_ _1\"></span>rio (ES<span class=\"_ _1\"></span>G) e simili: le mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e chiaris<span class=\"_ _1\"></span>cono com<span class=\"_ _1\"></span>e dovreb<span class=\"_ _1\"></span>bero es<span class=\"_ _1\"></span>sere va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>ti i flussi di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs14d\">ca<span class=\"_ _1\"></span>ssa cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali su pre<span class=\"_ _1\"></span>stiti co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ilizza<span class=\"_ _1\"></span>ti al costo a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato o al fa<span class=\"_ _1\"></span>ir valu<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs14e\">Le <span class=\"_ _16\"> </span>mod<span class=\"_ _1\"></span>ifiche <span class=\"_ _16\"> </span>ent<span class=\"_ _1\"></span>rera<span class=\"_ _1\"></span>nno <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>vigore <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>gl<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _16\"> </span>che  hanno <span class=\"_ _16\"> </span>inizio  dal <span class=\"_ _d\"> </span>1\u00b0 <span class=\"_ _d\"> </span>ge<span class=\"_ _1\"></span>nnaio <span class=\"_ _16\"> </span>2026 <span class=\"_ _16\"> </span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs14f\">succ<span class=\"_ _0\"></span>essivamente.<span class=\"_ _24e\"> </span></div><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gs150\">Con<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>olla<span class=\"_ _0\"></span>te senza responsabilit\u00e0 pubblica (IFR<span class=\"_ _0\"></span>S 19)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs151\">Il  9  maggi<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>2024,  lo  IAS<span class=\"_ _1\"></span>B <span class=\"_ _16\"> </span>ha  eme<span class=\"_ _1\"></span>sso  il  nuovo  princi<span class=\"_ _1\"></span>pio  conta<span class=\"_ _1\"></span>bile  IFRS  1<span class=\"_ _0\"></span>9  per  le  soci<span class=\"_ _1\"></span>et\u00e0 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs152\">contr<span class=\"_ _1\"></span>ollate  senza  resp<span class=\"_ _1\"></span>onsa<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>pubb<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>L<span class=\"_ _56\"></span>'inf<span class=\"_ _1\"></span>ormati<span class=\"_ _1\"></span>va <span class=\"_ _16\"> </span>conse<span class=\"_ _1\"></span>nte <span class=\"_ _16\"> </span>alle  contro<span class=\"_ _1\"></span>llate <span class=\"_ _16\"> </span>ido<span class=\"_ _1\"></span>nee,  di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs153\">utili<span class=\"_ _1\"></span>zzar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _17\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>un'info<span class=\"_ _1\"></span>rmativ<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dotta<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>ov<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incipio <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>sentir<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs154\">soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollate <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tene<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>set <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r s<span class=\"_ _1\"></span>oddis<span class=\"_ _1\"></span>fare <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>esi<span class=\"_ _1\"></span>genze <span class=\"_ _1\"></span>sia </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs155\">del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Cap<span class=\"_ _1\"></span>ogru<span class=\"_ _1\"></span>ppo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>izzator<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rendico<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>ieder<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>uzione </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs156\">dei <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>quisiti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmativ<span class=\"_ _1\"></span>a i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>cons<span class=\"_ _1\"></span>entir<span class=\"_ _1\"></span>\u00e0 a<span class=\"_ _1\"></span>ppunto, <span class=\"_ _1\"></span>un\u2019inf<span class=\"_ _1\"></span>ormati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>ridott<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>adatt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>alle </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs157\">esige<span class=\"_ _1\"></span>nze <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>atori <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>loro <span class=\"_ _17\"></span>bi<span class=\"_ _1\"></span>lanci. <span class=\"_ _f\"></span>Il <span class=\"_ _17\"></span>nuovo <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incipio <span class=\"_ _f\"></span>sar\u00e0 <span class=\"_ _f\"></span>in <span class=\"_ _17\"></span>vigore <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>he </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs158\">han<span class=\"_ _1\"></span>no inizio da<span class=\"_ _1\"></span>l 1<span class=\"_ _2\"></span>\u00b0 ge<span class=\"_ _1\"></span>nnaio 2027 o su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente.<span class=\"_ _24e\"> </span></div><div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gs159\">Pr<span class=\"_ _0\"></span>esentazione e in<span class=\"_ _2\"></span>forma<span class=\"_ _2\"></span>tiv<span class=\"_ _0\"></span>a nel bilancio (IFRS 18)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs15a\">Il <span class=\"_ _0\"></span>9 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>prile 202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>esso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>nu<span class=\"_ _1\"></span>ovo <span class=\"_ _2\"></span>pri<span class=\"_ _1\"></span>ncipio <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>tabil<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _2\"></span>18 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _2\"></span>fo<span class=\"_ _1\"></span>rnir<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>agli investito<span class=\"_ _1\"></span>ri </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs15b\">infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i pi\u00f9 t<span class=\"_ _1\"></span>rasp<span class=\"_ _1\"></span>arenti e <span class=\"_ _1\"></span>compa<span class=\"_ _1\"></span>rabil<span class=\"_ _1\"></span>i sulla <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>mance fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia de<span class=\"_ _1\"></span>lle so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0. L<span class=\"_ _56\"></span>'<span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>8 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs15c\">intr<span class=\"_ _1\"></span>oduce <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>ser<span class=\"_ _1\"></span>ie <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _56\"></span>re<span class=\"_ _1\"></span>quisiti <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _56\"></span>migli<span class=\"_ _1\"></span>orar<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>la <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>endico<span class=\"_ _1\"></span>ntazi<span class=\"_ _1\"></span>one <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _2\"></span>pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azioni <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziarie </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs15d\">del<span class=\"_ _1\"></span>le socie<span class=\"_ _1\"></span>t\u00e0 e for<span class=\"_ _1\"></span>nire agl<span class=\"_ _1\"></span>i investi<span class=\"_ _1\"></span>tori una b<span class=\"_ _1\"></span>ase migli<span class=\"_ _1\"></span>ore per a<span class=\"_ _1\"></span>naliz<span class=\"_ _1\"></span>zare e conf<span class=\"_ _1\"></span>ront<span class=\"_ _1\"></span>are le so<span class=\"_ _1\"></span>ciet\u00e0: </div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs15e\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">migli<span class=\"_ _1\"></span>ore comp<span class=\"_ _1\"></span>arab<span class=\"_ _1\"></span>ilit\u00e0 n<span class=\"_ _1\"></span>el Conto Econ<span class=\"_ _1\"></span>omico;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs15f\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">mag<span class=\"_ _1\"></span>giore t<span class=\"_ _1\"></span>rasp<span class=\"_ _1\"></span>arenz<span class=\"_ _1\"></span>a delle m<span class=\"_ _1\"></span>isure di p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce defini<span class=\"_ _1\"></span>te dal man<span class=\"_ _1\"></span>agement<span class=\"_ _24e\"> </span></span><span class=\"ff3 fs4 fc1\"><span class=\"_ _1\"></span>;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs161\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">ra<span class=\"_ _1\"></span>ggr<span class=\"_ _1\"></span>uppam<span class=\"_ _1\"></span>ento pi\u00f9 uti<span class=\"_ _1\"></span>le dell<span class=\"_ _1\"></span>e inform<span class=\"_ _1\"></span>azioni ne<span class=\"_ _1\"></span>l bilan<span class=\"_ _1\"></span>cio. </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs162\">L<span class=\"_ _56\"></span>'<span class=\"_ _1\"></span>IFRS <span class=\"_ _f\"> </span>18 <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>stit<span class=\"_ _1\"></span>uisce <span class=\"_ _f\"> </span>lo <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"> </span>1 <span class=\"_ _f\"> </span>Prese<span class=\"_ _1\"></span>ntazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ar\u00e0 <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>vigore <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _f\"> </span>che </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs163\">han<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nizio <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _17\"></span>genn<span class=\"_ _1\"></span>aio <span class=\"_ _17\"></span>2027 <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ma <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>otra<span class=\"_ _1\"></span>nno <span class=\"_ _17\"></span>app<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>rlo <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>via </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls5 ws5 gs164\">anticipata.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "Principi c<span class=\"_ _2\"></span>on<span class=\"_ _0\"></span>tabili, emendamen<span class=\"_ _0\"></span>ti ed in<span class=\"_ _0\"></span>terpr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>tazioni applicabili dal 1\u00b0 gennaio 2024<span class=\"_ _24e\"> </span>Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>si r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a la l<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a dei <span class=\"_ _1\"></span>prin<span class=\"_ _1\"></span>cipi <span class=\"_ _1\"></span>contab<span class=\"_ _1\"></span>ili, e<span class=\"_ _1\"></span>mend<span class=\"_ _1\"></span>amenti <span class=\"_ _1\"></span>e inte<span class=\"_ _1\"></span>rpret<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni IFR<span class=\"_ _1\"></span>S che <span class=\"_ _1\"></span>sono ent<span class=\"_ _1\"></span>rati <span class=\"_ _17\"></span>in <span class=\"_ _f\"></span>vigore <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _17\"></span>gen<span class=\"_ _1\"></span>naio <span class=\"_ _17\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>cui <span class=\"_ _17\"></span>ad<span class=\"_ _1\"></span>ozione <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>effetti <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sul bila<span class=\"_ _1\"></span>ncio de<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo.<span class=\"_ _24e\"> </span>IFRS<span class=\"_ _ed\"> </span><span class=\"ffb ls1 ws1\">Dat<span class=\"_ _1\"></span>a di effic<span class=\"_ _1\"></span>aci<span class=\"_ _1\"></span>a IA<span class=\"_ _1\"></span>SB<span class=\"_ _12c\"> </span><span class=\"ls1b ws1d\">Stato<span class=\"_ _0\"></span> dell\u2019appr<span class=\"_ _0\"></span>ovazione<span class=\"_ _0\"></span> dell\u2019UE<span class=\"_ _24e\"> </span></span></span>Supplier Finance Arr<span class=\"_ _0\"></span>angements<span class=\"ff3 ls1 ws1\"> (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a IA<span class=\"_ _1\"></span>S 7 e IFR<span class=\"_ _1\"></span>S 7)<span class=\"_ _12d\"> </span>1\u00b0 genn<span class=\"_ _1\"></span>aio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _12e\"> </span><span class=\"ls1e ws20\">Omo<span class=\"_ _1\"></span>logato<span class=\"_ _24e\"> </span></span></span>Pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 d<span class=\"_ _1\"></span>el le<span class=\"_ _1\"></span>asin<span class=\"_ _1\"></span>g in un\u2019op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e di ven<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>a e ret<span class=\"_ _1\"></span>rol<span class=\"_ _1\"></span>oca<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che al<span class=\"_ _1\"></span>l\u2019I<span class=\"_ _1\"></span>FRS 16)<span class=\"_ _24e\"> </span>1\u00b0 genn<span class=\"_ _1\"></span>aio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _12e\"> </span><span class=\"ls1e ws20\">Omo<span class=\"_ _1\"></span>logato<span class=\"_ _24e\"> </span></span>Cl<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>fica<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e del<span class=\"_ _1\"></span>le pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>it\u00e0 t<span class=\"_ _1\"></span>ra co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nti o non c<span class=\"_ _1\"></span>orr<span class=\"_ _1\"></span>enti (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a IA<span class=\"_ _1\"></span>S 1)<span class=\"_ _24e\"> </span>1\u00b0 genn<span class=\"_ _1\"></span>aio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _12e\"> </span><span class=\"ls1e ws20\">Omo<span class=\"_ _1\"></span>logato<span class=\"_ _24e\"> </span></span>Supplier Finance Arr<span class=\"_ _0\"></span>angemen<span class=\"_ _0\"></span>ts<span class=\"ff1\"> (modifiche a IAS 7 e </span>IFRS 7)<span class=\"_ _24e\"> </span>A <span class=\"_ _17\"></span>mag<span class=\"_ _1\"></span>gio <span class=\"_ _17\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>IAS<span class=\"_ _1\"></span>B <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>eme<span class=\"_ _1\"></span>sso <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>7 <span class=\"_ _17\"></span>Re<span class=\"_ _1\"></span>ndiconto <span class=\"_ _17\"></span>F<span class=\"_ _1\"></span>inanzi<span class=\"_ _1\"></span>ario <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _17\"></span>7 Str<span class=\"_ _1\"></span>umenti <span class=\"_ _16\"> </span>Fina<span class=\"_ _1\"></span>nziari: <span class=\"_ _16\"> </span>Infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>Integ<span class=\"_ _1\"></span>rative, <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>chi<span class=\"_ _1\"></span>arire <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>car<span class=\"_ _1\"></span>atteri<span class=\"_ _1\"></span>stich<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>dei <span class=\"_ _16\"> </span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _16\"> </span>di rev<span class=\"_ _0\"></span>erse <span class=\"_ _1\"></span>factoring <span class=\"_ _1\"></span><span class=\"ff3 ls1 ws1\">e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ichied<span class=\"_ _1\"></span>ere <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>terior<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>infor<span class=\"_ _1\"></span>mativa <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>tal<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>accor<span class=\"_ _1\"></span>di. <span class=\"_ _1\"></span>I <span class=\"_ _17\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _17\"></span>inform<span class=\"_ _1\"></span>ativi </span>incl<span class=\"_ _1\"></span>usi <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>elle <span class=\"_ _0\"></span>mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>han<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>obie<span class=\"_ _1\"></span>ttivo <span class=\"_ _2\"></span>di assiste<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>gli utilizz<span class=\"_ _1\"></span>atori <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bil<span class=\"_ _1\"></span>ancio <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pren<span class=\"_ _1\"></span>dere <span class=\"_ _0\"></span>gli effetti sulle passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0, <span class=\"_ _0\"></span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _0\"></span>di cass<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>ed esp<span class=\"_ _1\"></span>osizione al rischio di liquidit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>di un\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 degli accordi di <span class=\"ff6 lsa wsb\">reverse<span class=\"_ _0\"></span> factoring<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">.<span class=\"_ _24e\"> </span></span></span>P<span class=\"_ _0\"></span>assivit\u00e0 del <span class=\"ff22\">leasing</span> in un\u2019oper<span class=\"_ _0\"></span>azione di vendita e r<span class=\"_ _0\"></span>etr<span class=\"_ _2\"></span>olocazione (modifiche all\u2019IFRS 16)<span class=\"_ _24e\"> </span>A <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ttembr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _1\"></span>ha <span class=\"_ _17\"></span>emanat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ll\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>cific<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isiti <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e un <span class=\"_ _f\"> </span>loc<span class=\"_ _1\"></span>atore <span class=\"_ _f\"> </span>ven<span class=\"_ _1\"></span>ditore <span class=\"_ _f\"> </span>util<span class=\"_ _1\"></span>izza <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>misur<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"></span><span class=\"ff6 lsc wse\">leas<span class=\"_ _0\"></span>ing<span class=\"ff3 ls1 ws1\"> <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>riva <span class=\"_ _f\"> </span>da <span class=\"_ _f\"> </span>una </span></span>tr<span class=\"_ _1\"></span>ansaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">sale <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>d le<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>back</span>, <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r as<span class=\"_ _1\"></span>sicur<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>loc<span class=\"_ _1\"></span>atore <span class=\"_ _1\"></span>vend<span class=\"_ _1\"></span>itore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>conosc<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>o per<span class=\"_ _1\"></span>dite con ri<span class=\"_ _1\"></span>ferim<span class=\"_ _1\"></span>ento al dir<span class=\"_ _1\"></span>itto d\u2019uso ma<span class=\"_ _1\"></span>ntenuto da<span class=\"_ _1\"></span>llo ste<span class=\"_ _1\"></span>sso.<span class=\"_ _24e\"> </span>Classificazione delle passivit\u00e0 tr<span class=\"_ _0\"></span>a corr<span class=\"_ _2\"></span>enti o non corr<span class=\"_ _2\"></span>enti (modifiche a IAS 1)<span class=\"_ _24e\"> </span>A ge<span class=\"_ _1\"></span>nnaio <span class=\"_ _1\"></span>2020 <span class=\"_ _1\"></span>ed otto<span class=\"_ _1\"></span>bre 2<span class=\"_ _1\"></span>022, <span class=\"_ _1\"></span>lo I<span class=\"_ _1\"></span>ASB <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>pubb<span class=\"_ _1\"></span>licato <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e mo<span class=\"_ _1\"></span>difiche <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span>grafi <span class=\"_ _1\"></span>da 69 a <span class=\"_ _1\"></span>7<span class=\"_ _2\"></span>6 del<span class=\"_ _1\"></span>lo <span class=\"_ _0\"></span>IA<span class=\"_ _1\"></span>S 1 <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er speci<span class=\"_ _1\"></span>ficar<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i requisi<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>class<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>le passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>come corr<span class=\"_ _1\"></span>enti o <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>renti. Le mod<span class=\"_ _1\"></span>ifiche c<span class=\"_ _1\"></span>hiaris<span class=\"_ _1\"></span>cono: \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">cosa s<span class=\"_ _1\"></span>i intende p<span class=\"_ _1\"></span>er dir<span class=\"_ _1\"></span>itto di pos<span class=\"_ _1\"></span>terg<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ella sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">che il d<span class=\"_ _1\"></span>iritto di p<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>rgazio<span class=\"_ _1\"></span>ne deve esis<span class=\"_ _1\"></span>tere al<span class=\"_ _1\"></span>la chiusu<span class=\"_ _1\"></span>ra del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio; </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la clas<span class=\"_ _1\"></span>sific<span class=\"_ _1\"></span>azione n<span class=\"_ _1\"></span>on \u00e8 impatt<span class=\"_ _1\"></span>ata d<span class=\"_ _1\"></span>alla pro<span class=\"_ _1\"></span>babili<span class=\"_ _1\"></span>t\u00e0 con cu<span class=\"_ _1\"></span>i l\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 es<span class=\"_ _1\"></span>erciter<span class=\"_ _1\"></span>\u00e0 il prop<span class=\"_ _1\"></span>rio dir<span class=\"_ _1\"></span>itto </span>di po<span class=\"_ _1\"></span>sterg<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">sol<span class=\"_ _1\"></span>amente se un deriv<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>plicito in una passiv<span class=\"_ _1\"></span>it\u00e0 conver<span class=\"_ _1\"></span>tibi<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>\u00e8 ess<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>ste<span class=\"_ _1\"></span>sso uno str<span class=\"_ _1\"></span>umen<span class=\"_ _1\"></span>to </span>di c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale la sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza de<span class=\"_ _1\"></span>lla passi<span class=\"_ _1\"></span>vit\u00e0 n<span class=\"_ _1\"></span>on ha imp<span class=\"_ _1\"></span>atto sulla su<span class=\"_ _1\"></span>a classifi<span class=\"_ _1\"></span>cazi<span class=\"_ _1\"></span>one. Ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>intr<span class=\"_ _1\"></span>odotto <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isito <span class=\"_ _17\"></span>che <span class=\"_ _f\"> </span>richie<span class=\"_ _1\"></span>de <span class=\"_ _17\"></span>di <span class=\"_ _f\"></span>dare <span class=\"_ _17\"></span>info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 che <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>eriva <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>un <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>finanzi<span class=\"_ _1\"></span>amento <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>cla<span class=\"_ _1\"></span>ssific<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _f\"> </span>corr<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>ed <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _f\"> </span>di pos<span class=\"_ _1\"></span>terg<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ell\u2019entit<span class=\"_ _1\"></span>\u00e0 \u00e8 subor<span class=\"_ _1\"></span>dinato al r<span class=\"_ _1\"></span>ispetto di <span class=\"ff6 lsa wsb\">covenants</span> entro d<span class=\"_ _1\"></span>odici m<span class=\"_ _1\"></span>esi.<span class=\"_ _24e\"> </span>Principi c<span class=\"_ _2\"></span>on<span class=\"_ _0\"></span>tabili, emendamen<span class=\"_ _0\"></span>ti ed in<span class=\"_ _0\"></span>terpr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>tazioni non anc<span class=\"_ _2\"></span>or<span class=\"_ _0\"></span>a obbliga<span class=\"_ _0\"></span>toriamen<span class=\"_ _2\"></span>te applicabili<span class=\"_ _24e\"> </span>Di <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>guito <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>list<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincip<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bili, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>menda<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>terpre<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>non son<span class=\"_ _1\"></span>o ancor<span class=\"_ _1\"></span>a obbl<span class=\"_ _1\"></span>igatoria<span class=\"_ _1\"></span>mente ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>abili e/<span class=\"_ _0\"></span>o ad<span class=\"_ _1\"></span>ottati in v<span class=\"_ _1\"></span>ia anticip<span class=\"_ _1\"></span>ata da<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo AGP<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>Ob<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>gato<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>mente e<span class=\"_ _1\"></span>ffic<span class=\"_ _1\"></span>aci pe<span class=\"_ _1\"></span>r gli e<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>cizi ch<span class=\"_ _1\"></span>e han<span class=\"_ _1\"></span>no in<span class=\"_ _1\"></span>izio il 1\u00b0 ge<span class=\"_ _1\"></span>nna<span class=\"_ _1\"></span>io 2025 o<span class=\"_ _0\"></span> dopo tale data<span class=\"_ _24e\"> </span>Ob<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>gato<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>mente e<span class=\"_ _1\"></span>ffic<span class=\"_ _1\"></span>aci pe<span class=\"_ _1\"></span>r gli e<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>cizi ch<span class=\"_ _1\"></span>e han<span class=\"_ _1\"></span>no in<span class=\"_ _1\"></span>izio il 1\u00b0 ge<span class=\"_ _1\"></span>nna<span class=\"_ _1\"></span>io 20<span class=\"_ _1\"></span>26 o dop<span class=\"_ _1\"></span>o tal<span class=\"_ _1\"></span>e dat<span class=\"_ _1\"></span>a<span class=\"_ _24e\"> </span>Ma<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>nza d<span class=\"_ _1\"></span>i conve<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>t\u00e0 (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a I<span class=\"_ _1\"></span>AS 21 Effe<span class=\"_ _1\"></span>tti del<span class=\"_ _1\"></span>le va<span class=\"_ _1\"></span>riaz<span class=\"_ _1\"></span>ioni d<span class=\"_ _1\"></span>ei ca<span class=\"_ _1\"></span>mbi d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e valu<span class=\"_ _1\"></span>te es<span class=\"_ _1\"></span>tere)<span class=\"_ _24e\"> </span>Cl<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>fica<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e e misu<span class=\"_ _1\"></span>raz<span class=\"_ _1\"></span>ione d<span class=\"_ _1\"></span>egli s<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nti fina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>ri (mo<span class=\"_ _1\"></span>difi<span class=\"_ _1\"></span>che a I<span class=\"_ _1\"></span>FRS 9 e IFR<span class=\"_ _1\"></span>S 7) <span class=\"_ _12f\"> </span>Co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>llat<span class=\"_ _1\"></span>e senz<span class=\"_ _1\"></span>a res<span class=\"_ _1\"></span>pon<span class=\"_ _1\"></span>sab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0 pu<span class=\"_ _1\"></span>bbli<span class=\"_ _1\"></span>ca (I<span class=\"_ _1\"></span>FRS 19)<span class=\"_ _24e\"> </span>Pre<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e e infor<span class=\"_ _1\"></span>mati<span class=\"_ _1\"></span>va ne<span class=\"_ _1\"></span>l bila<span class=\"_ _1\"></span>ncio (<span class=\"_ _1\"></span>IFRS 18<span class=\"_ _24e\"> </span>Mancanza di con<span class=\"_ _2\"></span>vertibilit\u00e0 (modifiche a IAS 21 Eff<span class=\"_ _2\"></span>etti delle v<span class=\"_ _0\"></span>ariazioni dei cambi delle v<span class=\"_ _0\"></span>alute ester<span class=\"_ _0\"></span>e)<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>agos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ubbli<span class=\"_ _1\"></span>cato <span class=\"_ _1\"></span>\u201cM<span class=\"_ _1\"></span>anca<span class=\"_ _1\"></span>nza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nv<span class=\"_ _0\"></span>er<span class=\"_ _1\"></span>tib<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _0\"></span>\u201d<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>21 <span class=\"_ _1\"></span>- Effetti <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ute <span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span>Mod<span class=\"_ _1\"></span>ifiche). <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>Mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>ann<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>eguito ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>hies<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>entat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span><span class=\"ff6 ls8 ws9\">Int<span class=\"_ _0\"></span>erpretations<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Committ<span class=\"_ _0\"></span>ee<span class=\"ff3 lsc wse\"> <span class=\"_ _1\"></span>circa la <span class=\"_ _1\"></span>determinazione <span class=\"_ _1\"></span>del t<span class=\"_ _1\"></span>asso </span></span>di <span class=\"_ _f\"> </span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _f\"></span>nel <span class=\"_ _f\"> </span>caso <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>non <span class=\"_ _f\"> </span>sia <span class=\"_ _f\"></span>conver<span class=\"_ _1\"></span>tibile <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>un'<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tra <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>ta, <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"> </span>por<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>to a <span class=\"_ _f\"> </span>pras<span class=\"_ _1\"></span>si <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ivers<span class=\"_ _1\"></span>e. <span class=\"_ _17\"></span>I<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>C<span class=\"_ _1\"></span>omit<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>accoma<span class=\"_ _1\"></span>ndato <span class=\"_ _f\"> </span>allo <span class=\"_ _f\"> </span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>svilu<span class=\"_ _1\"></span>ppar<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>imit<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>llo IA<span class=\"_ _1\"></span>S <span class=\"_ _d\"> </span>21 <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>ov<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>a <span class=\"_ _16\"> </span>ques<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>roble<span class=\"_ _1\"></span>ma. <span class=\"_ _16\"> </span>Dopo <span class=\"_ _16\"> </span>ulte<span class=\"_ _1\"></span>riori <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>liber<span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>lo <span class=\"_ _16\"> </span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _d\"> </span>ha <span class=\"_ _16\"> </span>pub<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>ato un <span class=\"_ _f\"></span><span class=\"ff6 ls8a ws8c\">Exposu<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>Draft</span> <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>ropos<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _17\"></span>21 <span class=\"_ _f\"></span>nell\u2019april<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>2021, <span class=\"_ _f\"></span>mentre <span class=\"_ _f\"> </span>le <span class=\"_ _17\"></span>M<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che final<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _17\"></span>pub<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>agos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Le <span class=\"_ _17\"></span>Mod<span class=\"_ _1\"></span>ifiche <span class=\"_ _17\"></span>intr<span class=\"_ _1\"></span>oduco<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isiti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilire qua<span class=\"_ _1\"></span>ndo una valut<span class=\"_ _1\"></span>a \u00e8 <span class=\"_ _0\"></span>conver<span class=\"_ _1\"></span>tib<span class=\"_ _1\"></span>ile in <span class=\"_ _0\"></span>un\u2019<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tra valu<span class=\"_ _1\"></span>ta e quand<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>non lo \u00e8, e richie<span class=\"_ _1\"></span>dono che un\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 sti<span class=\"_ _1\"></span>mi il <span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span>so di <span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>bio a <span class=\"_ _1\"></span>pron<span class=\"_ _1\"></span>ti qua<span class=\"_ _1\"></span>ndo d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>ina c<span class=\"_ _1\"></span>he un<span class=\"_ _1\"></span>a val<span class=\"_ _1\"></span>uta <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 conver<span class=\"_ _1\"></span>tibi<span class=\"_ _1\"></span>le in <span class=\"_ _1\"></span>un\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ltra valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>. L<span class=\"_ _1\"></span>e m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>vigore <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>eser<span class=\"_ _1\"></span>cizi <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>hann<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>1\u00b0 gen<span class=\"_ _1\"></span>naio <span class=\"_ _1\"></span>2025 o suc<span class=\"_ _0\"></span>cessivament<span class=\"_ _0\"></span>e.<span class=\"_ _24e\"> </span>Classificazione e misur<span class=\"_ _0\"></span>azione degli strumen<span class=\"_ _0\"></span>ti finanziari (modifiche a IFRS 9 e IFR<span class=\"_ _0\"></span>S 7)<span class=\"_ _24e\"> </span>Il <span class=\"_ _d\"> </span>3<span class=\"_ _1\"></span>0 <span class=\"_ _d\"> </span>mag<span class=\"_ _1\"></span>gio <span class=\"_ _d\"> </span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _d\"> </span>l<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>ASB <span class=\"_ _16\"> </span>ha <span class=\"_ _d\"> </span>pu<span class=\"_ _1\"></span>bblic<span class=\"_ _1\"></span>ato <span class=\"_ _d\"> </span>\u201cM<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>lassific<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>mis<span class=\"_ _1\"></span>urazio<span class=\"_ _1\"></span>ne <span class=\"_ _d\"> </span>deg<span class=\"_ _1\"></span>li st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i\u201d c<span class=\"_ _1\"></span>he m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>l\u2019IFR<span class=\"_ _1\"></span>S 9 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019IFR<span class=\"_ _1\"></span>S 7<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ticolare <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>roduce <span class=\"_ _1\"></span>nuov<span class=\"_ _1\"></span>i re<span class=\"_ _1\"></span>quisiti<span class=\"_ _14\"></span> per quanto<span class=\"_ _0\"></span> riguarda:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">l\u2019elimin<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tinte <span class=\"_ _2\"></span>med<span class=\"_ _1\"></span>iante <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>riment<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>el<span class=\"_ _1\"></span>ettron<span class=\"_ _1\"></span>ico; </span>e \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la c<span class=\"_ _1\"></span>lassifi<span class=\"_ _1\"></span>cazio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>lle atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziarie <span class=\"_ _1\"></span>con c<span class=\"_ _1\"></span>aratt<span class=\"_ _1\"></span>eris<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>ambient<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>, soci<span class=\"_ _1\"></span>ali e <span class=\"_ _1\"></span>di govern<span class=\"_ _1\"></span>o </span>soc<span class=\"_ _1\"></span>ieta<span class=\"_ _1\"></span>rio (ES<span class=\"_ _1\"></span>G) e simili: le mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e chiaris<span class=\"_ _1\"></span>cono com<span class=\"_ _1\"></span>e dovreb<span class=\"_ _1\"></span>bero es<span class=\"_ _1\"></span>sere va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>ti i flussi di ca<span class=\"_ _1\"></span>ssa cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali su pre<span class=\"_ _1\"></span>stiti co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ilizza<span class=\"_ _1\"></span>ti al costo a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato o al fa<span class=\"_ _1\"></span>ir valu<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span>Le <span class=\"_ _16\"> </span>mod<span class=\"_ _1\"></span>ifiche <span class=\"_ _16\"> </span>ent<span class=\"_ _1\"></span>rera<span class=\"_ _1\"></span>nno <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>vigore <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>gl<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _16\"> </span>che  hanno <span class=\"_ _16\"> </span>inizio  dal <span class=\"_ _d\"> </span>1\u00b0 <span class=\"_ _d\"> </span>ge<span class=\"_ _1\"></span>nnaio <span class=\"_ _16\"> </span>2026 <span class=\"_ _16\"> </span>o succ<span class=\"_ _0\"></span>essivamente.<span class=\"_ _24e\"> </span>Con<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>olla<span class=\"_ _0\"></span>te senza responsabilit\u00e0 pubblica (IFR<span class=\"_ _0\"></span>S 19)<span class=\"_ _24e\"> </span>Il  9  maggi<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>2024,  lo  IAS<span class=\"_ _1\"></span>B <span class=\"_ _16\"> </span>ha  eme<span class=\"_ _1\"></span>sso  il  nuovo  princi<span class=\"_ _1\"></span>pio  conta<span class=\"_ _1\"></span>bile  IFRS  1<span class=\"_ _0\"></span>9  per  le  soci<span class=\"_ _1\"></span>et\u00e0 contr<span class=\"_ _1\"></span>ollate  senza  resp<span class=\"_ _1\"></span>onsa<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>pubb<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>L<span class=\"_ _56\"></span>'inf<span class=\"_ _1\"></span>ormati<span class=\"_ _1\"></span>va <span class=\"_ _16\"> </span>conse<span class=\"_ _1\"></span>nte <span class=\"_ _16\"> </span>alle  contro<span class=\"_ _1\"></span>llate <span class=\"_ _16\"> </span>ido<span class=\"_ _1\"></span>nee,  di utili<span class=\"_ _1\"></span>zzar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _17\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>un'info<span class=\"_ _1\"></span>rmativ<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dotta<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>ov<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incipio <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>sentir<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollate <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tene<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>set <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r s<span class=\"_ _1\"></span>oddis<span class=\"_ _1\"></span>fare <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>esi<span class=\"_ _1\"></span>genze <span class=\"_ _1\"></span>sia del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Cap<span class=\"_ _1\"></span>ogru<span class=\"_ _1\"></span>ppo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>izzator<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rendico<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>ieder<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>uzione dei <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>quisiti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmativ<span class=\"_ _1\"></span>a i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>cons<span class=\"_ _1\"></span>entir<span class=\"_ _1\"></span>\u00e0 a<span class=\"_ _1\"></span>ppunto, <span class=\"_ _1\"></span>un\u2019inf<span class=\"_ _1\"></span>ormati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>ridott<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>adatt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>alle esige<span class=\"_ _1\"></span>nze <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>atori <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>loro <span class=\"_ _17\"></span>bi<span class=\"_ _1\"></span>lanci. <span class=\"_ _f\"></span>Il <span class=\"_ _17\"></span>nuovo <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incipio <span class=\"_ _f\"></span>sar\u00e0 <span class=\"_ _f\"></span>in <span class=\"_ _17\"></span>vigore <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>he han<span class=\"_ _1\"></span>no inizio da<span class=\"_ _1\"></span>l 1<span class=\"_ _2\"></span>\u00b0 ge<span class=\"_ _1\"></span>nnaio 2027 o su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente.<span class=\"_ _24e\"> </span>Pr<span class=\"_ _0\"></span>esentazione e in<span class=\"_ _2\"></span>forma<span class=\"_ _2\"></span>tiv<span class=\"_ _0\"></span>a nel bilancio (IFRS 18)<span class=\"_ _24e\"> </span>Il <span class=\"_ _0\"></span>9 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>prile 202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>IA<span class=\"_ _1\"></span>SB <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>esso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>nu<span class=\"_ _1\"></span>ovo <span class=\"_ _2\"></span>pri<span class=\"_ _1\"></span>ncipio <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>tabil<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _2\"></span>18 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _2\"></span>fo<span class=\"_ _1\"></span>rnir<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>agli investito<span class=\"_ _1\"></span>ri infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i pi\u00f9 t<span class=\"_ _1\"></span>rasp<span class=\"_ _1\"></span>arenti e <span class=\"_ _1\"></span>compa<span class=\"_ _1\"></span>rabil<span class=\"_ _1\"></span>i sulla <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>mance fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia de<span class=\"_ _1\"></span>lle so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0. L<span class=\"_ _56\"></span>'<span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>8 intr<span class=\"_ _1\"></span>oduce <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>ser<span class=\"_ _1\"></span>ie <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _56\"></span>re<span class=\"_ _1\"></span>quisiti <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _56\"></span>migli<span class=\"_ _1\"></span>orar<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>la <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>endico<span class=\"_ _1\"></span>ntazi<span class=\"_ _1\"></span>one <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _2\"></span>pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azioni <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziarie del<span class=\"_ _1\"></span>le socie<span class=\"_ _1\"></span>t\u00e0 e for<span class=\"_ _1\"></span>nire agl<span class=\"_ _1\"></span>i investi<span class=\"_ _1\"></span>tori una b<span class=\"_ _1\"></span>ase migli<span class=\"_ _1\"></span>ore per a<span class=\"_ _1\"></span>naliz<span class=\"_ _1\"></span>zare e conf<span class=\"_ _1\"></span>ront<span class=\"_ _1\"></span>are le so<span class=\"_ _1\"></span>ciet\u00e0: \u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">migli<span class=\"_ _1\"></span>ore comp<span class=\"_ _1\"></span>arab<span class=\"_ _1\"></span>ilit\u00e0 n<span class=\"_ _1\"></span>el Conto Econ<span class=\"_ _1\"></span>omico;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">mag<span class=\"_ _1\"></span>giore t<span class=\"_ _1\"></span>rasp<span class=\"_ _1\"></span>arenz<span class=\"_ _1\"></span>a delle m<span class=\"_ _1\"></span>isure di p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce defini<span class=\"_ _1\"></span>te dal man<span class=\"_ _1\"></span>agement<span class=\"_ _24e\"> </span></span><span class=\"ff3 fs4 fc1\"><span class=\"_ _1\"></span>;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">ra<span class=\"_ _1\"></span>ggr<span class=\"_ _1\"></span>uppam<span class=\"_ _1\"></span>ento pi\u00f9 uti<span class=\"_ _1\"></span>le dell<span class=\"_ _1\"></span>e inform<span class=\"_ _1\"></span>azioni ne<span class=\"_ _1\"></span>l bilan<span class=\"_ _1\"></span>cio. </span>L<span class=\"_ _56\"></span>'<span class=\"_ _1\"></span>IFRS <span class=\"_ _f\"> </span>18 <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>stit<span class=\"_ _1\"></span>uisce <span class=\"_ _f\"> </span>lo <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"> </span>1 <span class=\"_ _f\"> </span>Prese<span class=\"_ _1\"></span>ntazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ar\u00e0 <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>vigore <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _f\"> </span>che han<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nizio <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _17\"></span>genn<span class=\"_ _1\"></span>aio <span class=\"_ _17\"></span>2027 <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ma <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>otra<span class=\"_ _1\"></span>nno <span class=\"_ _17\"></span>app<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>rlo <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>via anticipata.<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-331": {
   "value": "V<span class=\"_ _56\"></span>alutazioni discr<span class=\"_ _0\"></span>ezionali e s<span class=\"_ _0\"></span>time c<span class=\"_ _2\"></span>ontabili significa<span class=\"_ _2\"></span>tive  L<span class=\"_ _1\"></span>a p<span class=\"_ _1\"></span>repar<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l bi<span class=\"_ _1\"></span>lancio <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chiede <span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>li A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>atori <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>effettu<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i dis<span class=\"_ _1\"></span>crezio<span class=\"_ _1\"></span>nali, sti<span class=\"_ _1\"></span>me <span class=\"_ _d\"> </span>e <span class=\"_ _16\"> </span>ipote<span class=\"_ _1\"></span>si <span class=\"_ _d\"> </span>che <span class=\"_ _16\"> </span>influ<span class=\"_ _1\"></span>enza<span class=\"_ _1\"></span>no <span class=\"_ _d\"> </span>i <span class=\"_ _16\"> </span>valo<span class=\"_ _1\"></span>ri <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>ric<span class=\"_ _1\"></span>avi, <span class=\"_ _16\"> </span>costi<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>e <span class=\"_ _16\"> </span>l\u2019info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>va <span class=\"_ _d\"> </span>a ques<span class=\"_ _1\"></span>ti relativa, nonch\u00e9 l\u2019in<span class=\"_ _1\"></span>dicazione di passivit\u00e0 p<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>enziali. L<span class=\"_ _56\"></span>\u2019in<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>er<span class=\"_ _1\"></span>tezza circ<span class=\"_ _1\"></span>a tali ipotesi e stim<span class=\"_ _1\"></span>e pot<span class=\"_ _1\"></span>rebbe  d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inare  esi<span class=\"_ _1\"></span>ti  che  ric<span class=\"_ _1\"></span>hiede<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o,  in  futu<span class=\"_ _1\"></span>ro,  un  agg<span class=\"_ _1\"></span>iust<span class=\"_ _1\"></span>amento  si<span class=\"_ _1\"></span>gnific<span class=\"_ _1\"></span>ativo  al val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _d\"> </span>di <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>e/<span class=\"_ _2\"></span>o <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _f\"> </span>D<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>segu<span class=\"_ _1\"></span>ito <span class=\"_ _f\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>brevem<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>ategori<span class=\"_ _1\"></span>e mag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>attate <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambiam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e cond<span class=\"_ _1\"></span>izioni <span class=\"_ _f\"></span>sottost<span class=\"_ _1\"></span>anti <span class=\"_ _f\"></span>le <span class=\"_ _17\"></span>ass<span class=\"_ _1\"></span>unzioni <span class=\"_ _f\"> </span>utiliz<span class=\"_ _1\"></span>zate <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>otreb<span class=\"_ _1\"></span>be <span class=\"_ _17\"></span>aver<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>impatto <span class=\"_ _f\"> </span>signifi<span class=\"_ _1\"></span>cativo <span class=\"_ _f\"> </span>sui <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ati<span class=\"_ _29\"></span> finanziari",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-334": {
   "value": "Rica<span class=\"_ _0\"></span>vi pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enienti da c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tti con i clien<span class=\"_ _0\"></span>ti<span class=\"_ _24e\"> </span>Con <span class=\"_ _f\"></span>rifer<span class=\"_ _1\"></span>imento <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ric<span class=\"_ _1\"></span>avi <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntratti <span class=\"_ _f\"></span>con <span class=\"_ _17\"></span>clien<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>avori <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mmess<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 in <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>rso <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>atti, <span class=\"_ _f\"> </span>l\u2019appl<span class=\"_ _1\"></span>icazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>meto<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>del <span class=\"_ _d\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>sos<span class=\"_ _1\"></span>tenuto <span class=\"_ _d\"> </span>(<span class=\"ff6 ls8a ws8c\">cost<span class=\"_ _2\"></span>-to-cost<span class=\"ff3 ls1 ws1\">) <span class=\"_ _f\"> </span>ric<span class=\"_ _1\"></span>hiede <span class=\"_ _d\"> </span>la </span></span>preve<span class=\"_ _1\"></span>ntiva <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>inter<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>goli <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>getti <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>oro <span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>namento <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>ciasc<span class=\"_ _1\"></span>una dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>bilanc<span class=\"_ _1\"></span>io, <span class=\"_ _1\"></span>media<span class=\"_ _1\"></span>nte l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>assu<span class=\"_ _1\"></span>nzioni <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>Amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>ratori<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>I m<span class=\"_ _1\"></span>argin<span class=\"_ _1\"></span>i c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>si riti<span class=\"_ _1\"></span>ene <span class=\"_ _17\"></span>ver<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _17\"></span>sull<span class=\"_ _1\"></span>\u2019intera <span class=\"_ _f\"> </span>oper<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>compl<span class=\"_ _1\"></span>etam<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>rico<span class=\"_ _1\"></span>nosci<span class=\"_ _1\"></span>uti <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>ti<span class=\"_ _29\"></span> econ<span class=\"_ _1\"></span>omici  degli  eser<span class=\"_ _1\"></span>cizi <span class=\"_ _16\"> </span>di  compete<span class=\"_ _1\"></span>nza  in <span class=\"_ _16\"> </span>funzi<span class=\"_ _1\"></span>one  dell\u2019a<span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>nzam<span class=\"_ _1\"></span>ento; <span class=\"_ _16\"> </span>per<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>anto, <span class=\"_ _16\"> </span>la  corrett<span class=\"_ _1\"></span>a ril<span class=\"_ _1\"></span>evazione <span class=\"_ _17\"></span>dei <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>or<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>mar<span class=\"_ _1\"></span>gini <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lativi <span class=\"_ _17\"></span>ad <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>ere <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>anco<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>cluse <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>resup<span class=\"_ _1\"></span>pone la co<span class=\"_ _1\"></span>rrett<span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>tima d<span class=\"_ _1\"></span>a par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>del m<span class=\"_ _1\"></span>anagem<span class=\"_ _1\"></span>ent de<span class=\"_ _1\"></span>i cos<span class=\"_ _1\"></span>ti a fi<span class=\"_ _1\"></span>nire, d<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>increm<span class=\"_ _1\"></span>enti i<span class=\"_ _1\"></span>potizz<span class=\"_ _1\"></span>ati, n<span class=\"_ _1\"></span>onch\u00e9 dei <span class=\"_ _17\"></span>rit<span class=\"_ _1\"></span>ardi<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>ex<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a-costi <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>enali <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>pot<span class=\"_ _1\"></span>rebb<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpri<span class=\"_ _1\"></span>mere <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>marg<span class=\"_ _1\"></span>ine <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>eso. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>megli<span class=\"_ _1\"></span>o sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>le stime<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>anagem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>lizza sche<span class=\"_ _1\"></span>mi <span class=\"_ _0\"></span>di gestio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>e di <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>nalisi dei <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>schi di <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>mmes<span class=\"_ _1\"></span>sa final<span class=\"_ _1\"></span>izzati <span class=\"_ _f\"></span>a <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>onitor<span class=\"_ _1\"></span>are <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>q<span class=\"_ _1\"></span>uantifi<span class=\"_ _1\"></span>care <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>risch<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>allo <span class=\"_ _f\"> </span>svolgim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntratti. <span class=\"_ _f\"></span>I <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor<span class=\"_ _1\"></span>i iscr<span class=\"_ _1\"></span>itti in bila<span class=\"_ _1\"></span>ncio r<span class=\"_ _1\"></span>appre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ano la mi<span class=\"_ _1\"></span>glior s<span class=\"_ _1\"></span>tima alla d<span class=\"_ _1\"></span>ata op<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>a dal ma<span class=\"_ _1\"></span>nageme<span class=\"_ _1\"></span>nt, con l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>usilio di <span class=\"_ _17\"></span>detti <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>cedur<span class=\"_ _1\"></span>ali. <span class=\"_ _17\"></span>T<span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>atti <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ci<span class=\"_ _1\"></span>rcost<span class=\"_ _1\"></span>anze <span class=\"_ _17\"></span>ren<span class=\"_ _1\"></span>dono <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>pless<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>stim<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sti <span class=\"_ _17\"></span>per completare i progetti<span class=\"_ _0\"></span> e, conseguentement<span class=\"_ _0\"></span>e, la stima del valore delle attivit\u00e0 contrattuali o delle pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 in cors<span class=\"_ _1\"></span>o da contr<span class=\"_ _1\"></span>atti alla da<span class=\"_ _1\"></span>ta di bil<span class=\"_ _1\"></span>ancio<span class=\"_ _24e\"> </span><div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs239\">2.1. Rica<span class=\"_ _0\"></span>vi pr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>enienti da c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>atti c<span class=\"_ _2\"></span>on i clienti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs23a\">Sull<span class=\"_ _1\"></span>a bas<span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>previs<span class=\"_ _1\"></span>to da<span class=\"_ _1\"></span>ll\u2019I<span class=\"_ _1\"></span>FRS 15, <span class=\"_ _1\"></span>i r<span class=\"_ _1\"></span>icavi <span class=\"_ _1\"></span>provenie<span class=\"_ _1\"></span>nti da <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atti con <span class=\"_ _1\"></span>i cli<span class=\"_ _1\"></span>enti ven<span class=\"_ _1\"></span>gono </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs23b\">ril<span class=\"_ _1\"></span>evati <span class=\"_ _f\"> </span>quan<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>avv<span class=\"_ _1\"></span>iene <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rime<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>b<span class=\"_ _1\"></span>ene <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>ser<span class=\"_ _1\"></span>vizio <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>liente, <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>u\u00f2 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs23c\">av<span class=\"_ _1\"></span>venire <span class=\"_ _f\"></span>nel <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>temp<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>(<span class=\"ff6 ls91 ws93\">over <span class=\"_ _17\"></span>ti<span class=\"_ _1\"></span>me</span>) <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>ppure <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inato <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>tem<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>(<span class=\"ff6\">at <span class=\"_ _17\"></span>a </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls1 ws1 gs23d\">poi<span class=\"_ _1\"></span>nt in time<span class=\"ff3 ls8f ws91\">).<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs23e\">I <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>getti <span class=\"_ _1\"></span>rife<span class=\"_ _1\"></span>riti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _1\"></span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>prod<span class=\"_ _1\"></span>uttivi <span class=\"_ _1\"></span>(sia <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs23f\">fotovolt<span class=\"_ _1\"></span>aico, <span class=\"_ _17\"></span>eol<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>Stor<span class=\"_ _1\"></span>age), <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>rispe<span class=\"_ _1\"></span>ttan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>quisiti <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>icavi <span class=\"_ _17\"></span><span class=\"ff6 ls91 ws93\">ove<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>me</span>, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs240\">son<span class=\"_ _1\"></span>o classifi<span class=\"_ _1\"></span>cati t<span class=\"_ _1\"></span>ra le \u201c<span class=\"_ _0\"></span>Attivi<span class=\"_ _1\"></span>t\u00e0 de<span class=\"_ _1\"></span>rivanti d<span class=\"_ _1\"></span>a contr<span class=\"_ _1\"></span>atti\u201d<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs241\">In par<span class=\"_ _1\"></span>tico<span class=\"_ _1\"></span>lare, le \u201c<span class=\"_ _2\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 de<span class=\"_ _1\"></span>rivan<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>da cont<span class=\"_ _1\"></span>ratti\u201d ra<span class=\"_ _1\"></span>ppres<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>no il diritto al corr<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>er beni </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs242\">o ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>izi che son<span class=\"_ _1\"></span>o gi\u00e0 st<span class=\"_ _1\"></span>ati tr<span class=\"_ _1\"></span>asfer<span class=\"_ _1\"></span>iti al clie<span class=\"_ _1\"></span>nte.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs243\">Il princ<span class=\"_ _1\"></span>ipio \u00e8 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>pplic<span class=\"_ _1\"></span>ato utilizz<span class=\"_ _1\"></span>ando un mode<span class=\"_ _1\"></span>llo <span class=\"_ _0\"></span>cos<span class=\"_ _1\"></span>tituit<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>alle segue<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>cin<span class=\"_ _1\"></span>que fasi fonda<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>ali:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs244\">1. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1\">id<span class=\"_ _1\"></span>entific<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _17\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>clie<span class=\"_ _1\"></span>nte: <span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>le <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rovano <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>contr<span class=\"_ _1\"></span>atto, </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs245\">dot<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>anza <span class=\"_ _d\"> </span>com<span class=\"_ _1\"></span>mercia<span class=\"_ _1\"></span>le, <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>in<span class=\"_ _1\"></span>divid<span class=\"_ _1\"></span>uano <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vi <span class=\"_ _d\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _d\"> </span>ed <span class=\"_ _d\"> </span>o<span class=\"_ _1\"></span>bbligh<span class=\"_ _1\"></span>i. <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>ratto </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs246\">deve <span class=\"_ _17\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>egalm<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>vinco<span class=\"_ _1\"></span>lante, <span class=\"_ _17\"></span>deve <span class=\"_ _17\"></span>identi<span class=\"_ _1\"></span>fica<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>cevere <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>eni <span class=\"_ _17\"></span>e/<span class=\"_ _2\"></span>o <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>izi, <span class=\"_ _1\"></span>il </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs247\">corr<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vo ed i ter<span class=\"_ _1\"></span>mini di pa<span class=\"_ _1\"></span>gamen<span class=\"_ _1\"></span>to<span class=\"_ _0\"></span>;<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs248\">2<span class=\"_ _1\"></span>. <span class=\"_ _21\"> </span><span class=\"ff3 fs4 fc1 ls5 ws5\">identificazione <span class=\"_ _d\"> </span>delle <span class=\"_ _16\"> </span>obbligazioni <span class=\"_ _d\"> </span>contrattuali <span class=\"_ _d\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">performance <span class=\"_ _d\"> </span>obligation</span><span class=\"ls1 ws1\">) <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>sso <span class=\"_ _16\"> </span>contenu<span class=\"_ _1\"></span>te, </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs249\">ossia l<span class=\"_ _1\"></span>e prome<span class=\"_ _1\"></span>sse di t<span class=\"_ _1\"></span>rasf<span class=\"_ _1\"></span>erime<span class=\"_ _1\"></span>nto di ben<span class=\"_ _1\"></span>i e ser<span class=\"_ _1\"></span>vizi dis<span class=\"_ _1\"></span>tinti;<span class=\"_ _24e\"> </span></div>3. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1\">d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrisp<span class=\"_ _1\"></span>ettivo <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>(<span class=\"_ _0\"></span><span class=\"ff6 ls10 ws12\">transaction <span class=\"_ _17\"></span>price<span class=\"ff3 ls1 ws1\">): <span class=\"_ _17\"></span>si <span class=\"_ _f\"></span>tratt<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to </span></span></span>contr<span class=\"_ _1\"></span>attua<span class=\"_ _1\"></span>lizza<span class=\"_ _1\"></span>to comple<span class=\"_ _1\"></span>ssiva<span class=\"_ _1\"></span>mente con la co<span class=\"_ _1\"></span>ntrop<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>te lungo la du<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>a contr<span class=\"_ _1\"></span>attuale;<span class=\"_ _24e\"> </span>4. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1\">a<span class=\"_ _1\"></span>lloc<span class=\"_ _1\"></span>azione de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>ezzo alle dive<span class=\"_ _1\"></span>rse obb<span class=\"_ _1\"></span>ligazio<span class=\"_ _1\"></span>ni contratt<span class=\"_ _1\"></span>uali in prop<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>zione ai risp<span class=\"_ _1\"></span>ettivi st<span class=\"_ _1\"></span>and </span>alo<span class=\"_ _1\"></span>ne selli<span class=\"_ _1\"></span>ng price d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inati in bas<span class=\"_ _1\"></span>e ai pre<span class=\"_ _1\"></span>zzi di lis<span class=\"_ _1\"></span>tino;<span class=\"_ _24e\"> </span>5. <span class=\"_ _22\"> </span><span class=\"ff3 fs4 fc1 ls12 ws8\">r<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ev<span class=\"_ _1\"></span>azi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e de<span class=\"_ _1\"></span>l ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>vo (<span class=\"ff6 ls8a ws8c\">revenue recogniti<span class=\"_ _1\"></span>on</span><span class=\"ls1 ws1\">) <span class=\"_ _0\"></span>al sod<span class=\"_ _1\"></span>disf<span class=\"_ _1\"></span>acime<span class=\"_ _1\"></span>nto delle obb<span class=\"_ _1\"></span>ligazio<span class=\"_ _1\"></span>ni contra<span class=\"_ _1\"></span>ttuali<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _1\"></span>addove <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>l\u2019inter<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _56\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _2\"></span>si<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>resente <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span><span class=\"ff6 ls5 ws5\">p<span class=\"_ _1\"></span>erformance <span class=\"_ _56\"></span>obligation<span class=\"ff3 ls1 ws1\">, <span class=\"_ _2\"></span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ante </span></span>una <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>romes<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>attua<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>asfer<span class=\"_ _1\"></span>ire <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>clie<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>vizi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>distinto <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>erie <span class=\"_ _1\"></span>di ben<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>o <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>izi <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>istinti <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _f\"> </span>sost<span class=\"_ _1\"></span>anzia<span class=\"_ _1\"></span>lmente <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span>ste<span class=\"_ _1\"></span>ssi <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _f\"> </span>tra<span class=\"_ _1\"></span>sfer<span class=\"_ _1\"></span>iti <span class=\"_ _f\"></span>second<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tess<span class=\"_ _1\"></span>e mod<span class=\"_ _1\"></span>alit<span class=\"_ _1\"></span>\u00e0)<span class=\"_ _0\"></span>, <span class=\"_ _f\"> </span>la <span class=\"_ _17\"></span>cl<span class=\"_ _1\"></span>assific<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"> </span>vien<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>effe<span class=\"_ _1\"></span>ttuat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>a <span class=\"_ _f\"></span>livello <span class=\"_ _f\"> </span>compl<span class=\"_ _1\"></span>essivo <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>singola performance obligation<span class=\"ff3 ls1 ws1\">.<span class=\"_ _24e\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 d<span class=\"_ _1\"></span>eriva<span class=\"_ _1\"></span>nti da contr<span class=\"_ _1\"></span>atti con i clie<span class=\"_ _1\"></span>nti per i qua<span class=\"_ _1\"></span>li la rilev<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ei ric<span class=\"_ _1\"></span>avi avv<span class=\"_ _1\"></span>iene <span class=\"ff6\">over tim<span class=\"_ _1\"></span>e </span>son<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>metod<span class=\"_ _1\"></span>ologia <span class=\"_ _f\"> </span>basat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>sug<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>inp<span class=\"_ _1\"></span>ut <span class=\"_ _17\"></span>(<span class=\"ff6 ls8a ws8c\">cost<span class=\"_ _2\"></span>-to- <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>t<span class=\"ff3 ls1 ws1\">) <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>misur<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e </span></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>avanz<span class=\"_ _1\"></span>amento; <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>econd<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>meto<span class=\"_ _1\"></span>dologi<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>ti, <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _17\"></span>e <span class=\"_ _f\"></span>il <span class=\"_ _17\"></span>marg<span class=\"_ _1\"></span>ine <span class=\"_ _17\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>conosci<span class=\"_ _1\"></span>uti<span class=\"_ _18\"></span> in <span class=\"_ _f\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>all\u2019avanzam<span class=\"_ _1\"></span>ento <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>pr<span class=\"_ _1\"></span>odutti<span class=\"_ _1\"></span>va, <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>face<span class=\"_ _1\"></span>ndo <span class=\"_ _f\"> </span>rif<span class=\"_ _1\"></span>erime<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>ra<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>to tr<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>costi <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>stenu<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>dat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>costi <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mple<span class=\"_ _1\"></span>ssivi <span class=\"_ _f\"> </span>atte<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>dempi<span class=\"_ _1\"></span>menti <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla performance obligation<span class=\"ff3 ls1 ws1\">.<span class=\"_ _24e\"> </span></span>Vi<span class=\"_ _1\"></span>cevers<span class=\"_ _1\"></span>a, <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>ca<span class=\"_ _1\"></span>so <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ispe<span class=\"_ _1\"></span>ttati <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>requ<span class=\"_ _1\"></span>isiti <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>levazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ungo <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span>iodo <span class=\"_ _17\"></span>di temp<span class=\"_ _1\"></span>o, i <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rile<span class=\"_ _1\"></span>vati i<span class=\"_ _1\"></span>n un <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rminato <span class=\"_ _1\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>tempo; <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>si, g<span class=\"_ _1\"></span>li ava<span class=\"_ _1\"></span>nzam<span class=\"_ _1\"></span>enti<span class=\"_ _18\"></span> di pro<span class=\"_ _1\"></span>duzion<span class=\"_ _1\"></span>e a valere su co<span class=\"_ _1\"></span>ntratti co<span class=\"_ _1\"></span>n i clienti son<span class=\"_ _1\"></span>o rileva<span class=\"_ _1\"></span>ti nella voce de<span class=\"_ _1\"></span>lle attivi<span class=\"_ _1\"></span>t\u00e0 de<span class=\"_ _1\"></span>rivan<span class=\"_ _1\"></span>ti da contr<span class=\"_ _1\"></span>atti <span class=\"ff6\">poi<span class=\"_ _1\"></span>nt in time</span>, a<span class=\"_ _1\"></span>ll\u2019inte<span class=\"_ _1\"></span>rno de<span class=\"_ _1\"></span>lle \u201crima<span class=\"_ _1\"></span>nenze\u201d<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>Le  attiv<span class=\"_ _1\"></span>it\u00e0  de<span class=\"_ _1\"></span>rivan<span class=\"_ _1\"></span>ti  da  contra<span class=\"_ _1\"></span>tti <span class=\"_ _16\"> </span>so<span class=\"_ _1\"></span>no  espo<span class=\"_ _1\"></span>ste  al  netto  d<span class=\"_ _1\"></span>egli  eventua<span class=\"_ _1\"></span>li  fondi  s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e. Peri<span class=\"_ _1\"></span>odic<span class=\"_ _1\"></span>amente s<span class=\"_ _1\"></span>ono effe<span class=\"_ _1\"></span>ttuati ag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>name<span class=\"_ _1\"></span>nti delle s<span class=\"_ _1\"></span>time e g<span class=\"_ _1\"></span>li eventua<span class=\"_ _1\"></span>li effetti eco<span class=\"_ _1\"></span>nomic<span class=\"_ _1\"></span>i sono cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>nell\u2019eser<span class=\"_ _1\"></span>cizio in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>effettu<span class=\"_ _1\"></span>ati gli <span class=\"_ _1\"></span>agg<span class=\"_ _1\"></span>iorna<span class=\"_ _1\"></span>menti. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in cu<span class=\"_ _1\"></span>i un <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atto si <span class=\"_ _d\"> </span>config<span class=\"_ _1\"></span>uri <span class=\"_ _d\"> </span>come <span class=\"_ _d\"> </span>\u201cone<span class=\"_ _1\"></span>roso\u201d<span class=\"_ _2\"></span>, <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>zzazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>in<span class=\"_ _1\"></span>dicate <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>lla pre<span class=\"_ _1\"></span>sente not<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _17\"></span>con <span class=\"_ _f\"></span>corris<span class=\"_ _1\"></span>pettiv<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>deno<span class=\"_ _1\"></span>minati <span class=\"_ _17\"></span>in <span class=\"_ _f\"></span>valut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>diffe<span class=\"_ _1\"></span>rente <span class=\"_ _17\"></span>da <span class=\"_ _f\"></span>quella <span class=\"_ _f\"></span>funzio<span class=\"_ _1\"></span>nale <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>utati<span class=\"_ _18\"></span> conver<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>do <span class=\"_ _15\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>qu<span class=\"_ _1\"></span>ota <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>corri<span class=\"_ _1\"></span>spettiv<span class=\"_ _1\"></span>i <span class=\"_ _15\"> </span>ma<span class=\"_ _1\"></span>turat<span class=\"_ _1\"></span>a, <span class=\"_ _13\"> </span>dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _15\"> </span>me<span class=\"_ _1\"></span>todo <span class=\"_ _13\"> </span>dell<span class=\"_ _1\"></span>a per<span class=\"_ _1\"></span>centual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>mple<span class=\"_ _1\"></span>tame<span class=\"_ _1\"></span>nto, <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>chiu<span class=\"_ _1\"></span>sura <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o. <span class=\"_ _56\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span><span class=\"ff6 ls4 ws4\">policy<span class=\"ff3 lsc1 wsc4\"> <span class=\"_ _2\"></span>d<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>G<span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>u<span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>p<span class=\"_ _17\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>a<span class=\"_ _17\"></span> </span></span><span class=\"ff6 ls4 ws4\"><span class=\"ff3 lsc1 wsc4\"></span></span>di <span class=\"_ _1\"></span>rischi<span class=\"_ _1\"></span>o di <span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>bio p<span class=\"_ _1\"></span>revede <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>tutti i <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atti c<span class=\"_ _1\"></span>he p<span class=\"_ _1\"></span>resen<span class=\"_ _1\"></span>tino e<span class=\"_ _1\"></span>sposiz<span class=\"_ _1\"></span>ioni d<span class=\"_ _1\"></span>ei fl<span class=\"_ _1\"></span>ussi d<span class=\"_ _1\"></span>i inc<span class=\"_ _1\"></span>asso alle v<span class=\"_ _1\"></span>ariazio<span class=\"_ _1\"></span>ni dei t<span class=\"_ _1\"></span>assi di c<span class=\"_ _1\"></span>ambio ve<span class=\"_ _1\"></span>ngan<span class=\"_ _1\"></span>o coper<span class=\"_ _1\"></span>ti pu<span class=\"_ _1\"></span>ntualm<span class=\"_ _1\"></span>ente.<span class=\"_ _24e\"> </span>I <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>avi r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>di m<span class=\"_ _1\"></span>anute<span class=\"_ _1\"></span>nzione, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la ve<span class=\"_ _1\"></span>ndit<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i p<span class=\"_ _1\"></span>ezzi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>amb<span class=\"_ _1\"></span>io e <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>erog<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>di ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>izi <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>ges<span class=\"_ _1\"></span>titi attraver<span class=\"_ _1\"></span>so ordini spot del cliente e sono rilev<span class=\"_ _1\"></span>ati <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>etenz<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>temp<span class=\"_ _1\"></span>oral<span class=\"_ _1\"></span>e. <span class=\"_ _0\"></span>I ric<span class=\"_ _1\"></span>avi <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>rest<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di ser<span class=\"_ _1\"></span>vizi sono contab<span class=\"_ _1\"></span>ilizza<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>in base <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>lo <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tato d\u2019<span class=\"_ _0\"></span>avanz<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>ll\u2019esercizi<span class=\"_ _1\"></span>o in cui e<span class=\"_ _1\"></span>ssi son<span class=\"_ _1\"></span>o resi<span class=\"_ _24e\"> </span>A<span class=\"_ _2\"></span>ttivo Corr<span class=\"_ _0\"></span>ente<span class=\"_ _24e\"> </span>5. Rimanenze e A<span class=\"_ _56\"></span>ttivit\u00e0 in c<span class=\"_ _0\"></span>orso da Contr<span class=\"_ _2\"></span>atti<span class=\"_ _24e\"> </span>Nel<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>voce <span class=\"_ _16\"> </span>\u201cRim<span class=\"_ _1\"></span>anenze\u201d <span class=\"_ _d\"> </span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _d\"> </span>isc<span class=\"_ _1\"></span>ritte <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span><span class=\"ff6 ls5 ws5\">Business <span class=\"_ _f\"> </span>Op<span class=\"_ _1\"></span>portunities</span> <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mpren<span class=\"_ _1\"></span>dono <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>sti<span class=\"_ _29\"></span> sos<span class=\"_ _1\"></span>tenuti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>su <span class=\"_ _1\"></span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Co-Svilupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>ualiz<span class=\"_ _1\"></span>zazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>iente <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>le non \u00e8 a<span class=\"_ _1\"></span>ncora s<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a final<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>RIMANENZE<span class=\"ls1 ws1\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _136\"> </span>Saldo al 31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2/202<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e scorte lordo<span class=\"_ _24e\"> </span>(F<span class=\"_ _2\"></span>.do sval.<span class=\"_ _24e\"> </span>ne s<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>te)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>sco<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e nette<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e scorte lordo<span class=\"_ _24e\"> </span>(F<span class=\"_ _2\"></span>.do sval.<span class=\"_ _24e\"> </span>ne s<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>te)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>sco<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e nette<span class=\"_ _24e\"> </span>Business Oppor<span class=\"_ _1\"></span>tunities<span class=\"_ _14c\"> </span><span class=\"ls7e ws81\">4.9<span class=\"_ _1\"></span>15.<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>4<span class=\"_ _2b\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _6f\"> </span></span>4.9<span class=\"_ _1\"></span>15.<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>4<span class=\"_ _2d\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>6<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _51\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _bc\"> </span></span>1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _14d\"> </span><span class=\"ls65 ws68\">4.<span class=\"_ _0\"></span>915<span class=\"_ _0\"></span>.354<span class=\"_ _12c\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _140\"> </span></span>4.9<span class=\"_ _0\"></span>15.3<span class=\"_ _0\"></span>54<span class=\"_ _43\"> </span><span class=\"ls6e ws71\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _51\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _14e\"> </span></span>1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _56\"></span>\u2019increment<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>significativo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _17\"></span><span class=\"ff6 ls5 ws5\">Business <span class=\"_ _1\"></span>Oppor<span class=\"_ _1\"></span>tunities</span><span class=\"ls1 ws1\"> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>rela<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>avanz<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019ite<span class=\"_ _1\"></span>r </span>auto<span class=\"_ _1\"></span>rizz<span class=\"_ _1\"></span>ativo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni <span class=\"_ _17\"></span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>Stor<span class=\"_ _1\"></span>age <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>funzi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>cision<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>AGP<span class=\"_ _56\"></span>, di <span class=\"_ _d\"> </span>off<span class=\"_ _1\"></span>rire <span class=\"_ _16\"> </span>agli <span class=\"_ _d\"> </span>inve<span class=\"_ _1\"></span>stitor<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>a <span class=\"_ _16\"> </span>mag<span class=\"_ _1\"></span>gior <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _16\"> </span>aggi<span class=\"_ _1\"></span>unto <span class=\"_ _d\"> </span>che <span class=\"_ _16\"> </span>poss<span class=\"_ _1\"></span>ano <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>llo <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>tesso <span class=\"_ _16\"> </span>temp<span class=\"_ _1\"></span>o ess<span class=\"_ _1\"></span>ere <span class=\"_ _0\"></span>pi\u00f9 attr<span class=\"_ _1\"></span>attivi, in <span class=\"_ _0\"></span>qua<span class=\"_ _1\"></span>lit\u00e0 di <span class=\"_ _0\"></span>\u201cproge<span class=\"_ _1\"></span>tti <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>aturi<span class=\"_ _1\"></span>\u201d<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>e perm<span class=\"_ _1\"></span>etta al <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>ott<span class=\"_ _1\"></span>enere contr<span class=\"_ _1\"></span>atti <span class=\"_ _0\"></span>pi\u00f9 rem<span class=\"_ _1\"></span>uner<span class=\"_ _1\"></span>ativi ris<span class=\"_ _1\"></span>petto al s<span class=\"_ _1\"></span>egment<span class=\"_ _1\"></span>o dei proge<span class=\"_ _1\"></span>tti <span class=\"ff6\">green fie<span class=\"_ _1\"></span>ld</span>.<span class=\"_ _24e\"> </span>Le <span class=\"_ _17\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>si <span class=\"_ _17\"></span>rif<span class=\"_ _1\"></span>erisco<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>sse <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>orma<span class=\"_ _1\"></span>lmente <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ult<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>nuale<span class=\"_ _1\"></span>, rela<span class=\"_ _1\"></span>tive <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>busi<span class=\"_ _1\"></span>ness <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Co-S<span class=\"_ _0\"></span>vil<span class=\"_ _1\"></span>uppo, <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>a <span class=\"_ _f\"> </span>comm<span class=\"_ _1\"></span>esse <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>inf<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>uale <span class=\"_ _f\"> </span>relative <span class=\"_ _f\"> </span>al <span class=\"_ _f\"></span>busine<span class=\"_ _1\"></span>ss del<span class=\"_ _1\"></span>l\u2019Effici<span class=\"_ _1\"></span>entam<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>Ene<span class=\"_ _1\"></span>rgetico, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ese<span class=\"_ _1\"></span>cuzione <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>fine <span class=\"_ _f\"></span>del <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o. <span class=\"_ _17\"></span>L<span class=\"_ _56\"></span>\u2019<span class=\"_ _0\"></span>avan<span class=\"_ _1\"></span>zamen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>\u00e8 dete<span class=\"_ _1\"></span>rminato <span class=\"_ _f\"></span>dai <span class=\"_ _17\"></span>costi <span class=\"_ _f\"></span>soste<span class=\"_ _1\"></span>nuti <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>mmati <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>ma<span class=\"_ _1\"></span>rgini <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ilevati <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>nett<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erdite attese<span class=\"_ _24e\"> </span><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs2ff\">A<span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>TIV<span class=\"_ _1\"></span>IT<span class=\"_ _0\"></span>\u00c0 IN CO<span class=\"_ _1\"></span>RSO DA CO<span class=\"_ _1\"></span>NTR<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>TI  </div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gs300\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs301\">Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _136\"> </span>Saldo al 31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2/202<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1c ws1e gs302\">Valor<span class=\"_ _0\"></span>e <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1c ws1e gs303\">lordo<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs304\">(Fondo<span class=\"_ _0\"></span> </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls10 ws12 gs305\">sva<span class=\"_ _1\"></span>l.)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs306\">T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls95 ws97 gs307\">netto<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1c ws1e gs308\">Valor<span class=\"_ _0\"></span>e <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1c ws1e gs309\">lordo<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs30a\">(Fondo<span class=\"_ _0\"></span> </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls10 ws12 gs30b\">sva<span class=\"_ _1\"></span>l.)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs30c\">T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls95 ws97 gs30d\">netto<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1d ws1f gs30e\">Commesse infrannuali<span class=\"_ _14f\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>59.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _b\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _99\"> </span></span>4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9.9<span class=\"_ _1\"></span>5<span class=\"_ _17\"></span>4<span class=\"_ _140\"> </span><span class=\"ls62 ws65\">78<span class=\"_ _1\"></span>8.70<span class=\"_ _1\"></span>5<span class=\"_ _63\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _fc\"> </span></span>788<span class=\"_ _1\"></span>.705<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1d ws1f gs30f\">Commesse ultrannuali<span class=\"_ _150\"> </span><span class=\"ls75 ws78\">54.86<span class=\"_ _2\"></span>1.663<span class=\"_ _fb\"> </span><span class=\"ls96 ws98\">(113<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>2)<span class=\"_ _60\"> </span></span>54.7<span class=\"_ _56\"></span>48.1<span class=\"_ _0\"></span>31<span class=\"_ _f7\"> </span><span class=\"ls30 ws32\">2<span class=\"_ _1\"></span>6.<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>8<span class=\"_ _5a\"> </span><span class=\"ls6c ws6f\">(<span class=\"_ _1\"></span>19.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _df\"> </span><span class=\"ls20 ws22\">26<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>593<span class=\"_ _1\"></span>.4<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs310\">T<span class=\"_ _2\"></span>otale<span class=\"_ _151\"> </span><span class=\"ls70 ws73\">55<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>32<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>617<span class=\"_ _fb\"> </span><span class=\"ls6a ws6d\">(1<span class=\"_ _0\"></span>13.<span class=\"_ _1\"></span>532)<span class=\"_ _152\"> </span><span class=\"lscb wsd0\">5<span class=\"_ _0\"></span>5.208.08<span class=\"_ _0\"></span>5<span class=\"_ _fb\"> </span><span class=\"ls71 ws74\">2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>1<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>3<span class=\"_ _5a\"> </span><span class=\"ls6e ws71\">(<span class=\"_ _1\"></span>19.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _64\"> </span><span class=\"ls65 ws68\">27<span class=\"_ _56\"></span>.382.1<span class=\"_ _0\"></span>39<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs311\">Nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ambi<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span>l busi<span class=\"_ _1\"></span>ness <span class=\"_ _1\"></span>dell\u2019<span class=\"_ _1\"></span>Efficient<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nto Ene<span class=\"_ _1\"></span>rgetico, <span class=\"_ _1\"></span>pros<span class=\"_ _1\"></span>eguon<span class=\"_ _1\"></span>o le <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 di <span class=\"_ _1\"></span>EPC <span class=\"_ _1\"></span>relative </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs312\">all\u2019<span class=\"_ _1\"></span>inst<span class=\"_ _1\"></span>allazi<span class=\"_ _1\"></span>one  di <span class=\"_ _16\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>fotovolt<span class=\"_ _1\"></span>aici  su  condom<span class=\"_ _1\"></span>ini <span class=\"_ _16\"> </span>e  su <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>ianti  indus<span class=\"_ _1\"></span>tria<span class=\"_ _1\"></span>li <span class=\"_ _16\"> </span>o  di <span class=\"_ _16\"> </span>impr<span class=\"_ _1\"></span>ese </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsa wsb gs313\">agricole.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs314\">Nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ambi<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>Co-S<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>luppo, <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>lativa <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>se<span class=\"_ _1\"></span>gmento <span class=\"_ _17\"></span><span class=\"ff6\">Ba<span class=\"_ _1\"></span>ttery <span class=\"_ _17\"></span>Ener<span class=\"_ _1\"></span>gy <span class=\"_ _17\"></span>Storage </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls4f ws52 gs315\">Sys<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>m<span class=\"ff3 ls1 ws1\"> <span class=\"_ _d\"> </span>(BE<span class=\"_ _1\"></span>SS) <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>mo<span class=\"_ _1\"></span>tivo <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>rincip<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>sig<span class=\"_ _1\"></span>nific<span class=\"_ _1\"></span>ativo <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mmess<span class=\"_ _1\"></span>e </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls5 ws5 gs316\">ultrannuali. <span class=\"_ _15\"> </span>Il <span class=\"_ _15\"> </span>dett<span class=\"_ _1\"></span>aglio<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>delle <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>delle <span class=\"_ _13\"> </span>commesse <span class=\"_ _15\"> </span>ultrannuali <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>rip<span class=\"_ _1\"></span>ortato <span class=\"_ _15\"> </span>nella <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>abella </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs317\">seguente<span class=\"_ _0\"></span>:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1b ws1d gs318\">COMMESSE<span class=\"_ _0\"></span> UL<span class=\"_ _2\"></span>TR<span class=\"_ _1\"></span>ANNUALI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs319\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls21 ws23 gs31a\">Stor<span class=\"_ _1\"></span>age<span class=\"_ _153\"> </span><span class=\"ls94 ws96\">4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>81<span class=\"_ _4c\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _17\"> </span>0<span class=\"_ _1\"></span>7.<span class=\"_ _17\"> </span>5<span class=\"_ _17\"></span>4<span class=\"_ _17\"></span>0<span class=\"_ _aa\"> </span><span class=\"ls8c ws8e\">23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>66<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>41<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls21 ws23 gs31b\">Fotovolt<span class=\"_ _1\"></span>aico<span class=\"_ _154\"> </span><span class=\"ls2d ws2f\">13.<span class=\"_ _1\"></span>03<span class=\"_ _1\"></span>5.6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _d3\"> </span><span class=\"ls1f ws21\">8<span class=\"_ _1\"></span>.205.332<span class=\"_ _fd\"> </span><span class=\"ls67 ws6a\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>76<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls97 ws99 gs31c\">Eoli<span class=\"_ _1\"></span>co<span class=\"_ _155\"> </span><span class=\"lse ws10\">1.1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1.67<span class=\"_ _2\"></span>4<span class=\"_ _d3\"> </span><span class=\"ls1b ws1d\">1.00<span class=\"_ _1\"></span>0.09<span class=\"_ _0\"></span>6<span class=\"_ _146\"> </span><span class=\"ls9c ws9e\">1<span class=\"_ _1\"></span>51<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs31d\">T<span class=\"_ _2\"></span>otale<span class=\"_ _156\"> </span>54.861.663<span class=\"_ _126\"> </span><span class=\"ls70 ws73\">2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>612<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>96<span class=\"_ _1\"></span>8<span class=\"_ _3c\"> </span><span class=\"ls2c ws2e\">2<span class=\"_ _1\"></span>8.<span class=\"_ _1\"></span>248<span class=\"_ _1\"></span>.695<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs31e\">L<span class=\"_ _56\"></span>\u2019increment<span class=\"_ _0\"></span>o significativo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dalle<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>commes<span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>pluri<span class=\"_ _0\"></span>ennali \u00e8 <span class=\"_ _1\"></span>rif<span class=\"_ _0\"></span>erito principalment<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>avanzamen<span class=\"_ _0\"></span>to </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs31f\">nel<span class=\"_ _1\"></span>l\u2019iter au<span class=\"_ _1\"></span>toriz<span class=\"_ _1\"></span>zativo de<span class=\"_ _1\"></span>i progetti B<span class=\"_ _1\"></span>ESS (Stor<span class=\"_ _1\"></span>age) contra<span class=\"_ _1\"></span>ttualiz<span class=\"_ _1\"></span>zati. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs320\">Il fon<span class=\"_ _1\"></span>do sva<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione su atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 in cors<span class=\"_ _1\"></span>o da contr<span class=\"_ _1\"></span>atti si \u00e8 movim<span class=\"_ _1\"></span>entat<span class=\"_ _1\"></span>o come seg<span class=\"_ _1\"></span>ue:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs321\">FON<span class=\"_ _1\"></span>DO SVALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONE ATTI<span class=\"_ _1\"></span>VIT\u00c0 IN COR<span class=\"_ _1\"></span>SO DA CON<span class=\"_ _1\"></span>TR<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gs322\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs323\">Saldo al<span class=\"_ _0\"></span> 01/<span class=\"_ _0\"></span>01/<span class=\"_ _0\"></span>2024<span class=\"_ _157\"> </span><span class=\"ls6e ws71\">19.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1d ws1f gs324\">Accantonamenti<span class=\"_ _158\"> </span><span class=\"ls7e ws81\">93<span class=\"_ _1\"></span>.99<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1a ws1c gs325\">Utilizzi<span class=\"_ _114\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls64 ws67 gs326\">Rilasci<span class=\"_ _159\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs327\">Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _89\"> </span><span class=\"ls25 ws27\">113<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>32<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs328\">L<span class=\"_ _56\"></span>\u2019accanto<span class=\"_ _1\"></span>name<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>del <span class=\"_ _f\"> </span>per<span class=\"_ _1\"></span>iodo, <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>nea <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>princ<span class=\"_ _1\"></span>ipio <span class=\"_ _17\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"_ _17\"></span>15, <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _f\"> </span>regist<span class=\"_ _1\"></span>rato <span class=\"_ _f\"> </span>a <span class=\"_ _17\"></span>fro<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs329\">un\u2019<span class=\"_ _0\"></span>ana<span class=\"_ _1\"></span>lisi sulla m<span class=\"_ _1\"></span>argina<span class=\"_ _1\"></span>lit\u00e0 d<span class=\"_ _1\"></span>i alcun<span class=\"_ _1\"></span>e commes<span class=\"_ _1\"></span>se mino<span class=\"_ _1\"></span>ri.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-332": {
   "value": "Accan<span class=\"_ _2\"></span>tonamen<span class=\"_ _0\"></span>ti a f<span class=\"_ _0\"></span>ondi per rischi ed oneri<span class=\"_ _24e\"> </span>Gli <span class=\"_ _15\"> </span>Am<span class=\"_ _1\"></span>minis<span class=\"_ _1\"></span>trato<span class=\"_ _1\"></span>ri  effe<span class=\"_ _1\"></span>ttuan<span class=\"_ _1\"></span>o  sti<span class=\"_ _1\"></span>me  pe<span class=\"_ _1\"></span>r  le  v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azioni <span class=\"_ _15\"> </span>di  r<span class=\"_ _1\"></span>ischi  e <span class=\"_ _15\"> </span>one<span class=\"_ _1\"></span>ri.  I<span class=\"_ _1\"></span>n  par<span class=\"_ _1\"></span>tico<span class=\"_ _1\"></span>lare, <span class=\"_ _15\"> </span>gli Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i hann<span class=\"_ _1\"></span>o fatto ri<span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>a stime e<span class=\"_ _1\"></span>d assun<span class=\"_ _1\"></span>zioni ne<span class=\"_ _1\"></span>l deter<span class=\"_ _1\"></span>minare i<span class=\"_ _1\"></span>l grad<span class=\"_ _1\"></span>o di prob<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0 di insorge<span class=\"_ _1\"></span>nza di <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _0\"></span>effe<span class=\"_ _1\"></span>ttiva <span class=\"_ _0\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>e, nel caso in <span class=\"_ _0\"></span>cui il <span class=\"_ _0\"></span>ris<span class=\"_ _1\"></span>chio sia <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>tato come <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>robabi<span class=\"_ _1\"></span>le, <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>re l\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to da acc<span class=\"_ _1\"></span>antona<span class=\"_ _1\"></span>re a fronte d<span class=\"_ _1\"></span>ei risc<span class=\"_ _1\"></span>hi identi<span class=\"_ _1\"></span>ficati<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-333": {
   "value": "<div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gs166\">Imposte diff<span class=\"_ _2\"></span>erite attiv<span class=\"_ _2\"></span>e<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs167\">L<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>conta<span class=\"_ _1\"></span>bilizz<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _f\"> </span>differ<span class=\"_ _1\"></span>ite <span class=\"_ _f\"> </span>attive <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ffettuat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>base <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _f\"> </span>asp<span class=\"_ _1\"></span>ett<span class=\"_ _1\"></span>ative <span class=\"_ _f\"> </span>di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs168\">un <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>fi<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>le <span class=\"_ _16\"> </span>negli  eserci<span class=\"_ _1\"></span>zi <span class=\"_ _d\"> </span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i. <span class=\"_ _16\"> </span>La  valut<span class=\"_ _1\"></span>azione  degli  imponi<span class=\"_ _1\"></span>bili <span class=\"_ _16\"> </span>attesi  ai <span class=\"_ _16\"> </span>fini <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs169\">cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste differ<span class=\"_ _1\"></span>ite <span class=\"_ _0\"></span>attive dipe<span class=\"_ _1\"></span>nde da <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>attori che posso<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>riare nel tempo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs16a\">e dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>re effetti sig<span class=\"_ _1\"></span>nific<span class=\"_ _1\"></span>ativi sul<span class=\"_ _1\"></span>la recup<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 dei cre<span class=\"_ _1\"></span>diti pe<span class=\"_ _1\"></span>r impos<span class=\"_ _1\"></span>te differ<span class=\"_ _1\"></span>ite attive<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 lsb2 wsb4 gs1f7\">1.1.8<span class=\"_ _1\"></span>. Im<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ste d<span class=\"_ _1\"></span>iffer<span class=\"_ _1\"></span>ite<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1f8\">Le <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _0\"></span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>rif<span class=\"_ _1\"></span>erime<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>diff<span class=\"_ _1\"></span>erenze <span class=\"_ _0\"></span>tem<span class=\"_ _1\"></span>pora<span class=\"_ _1\"></span>nee <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ori <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ili </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1f9\">del<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 e delle pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>isc<span class=\"_ _1\"></span>ritti in bilanci<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>e i <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>rispo<span class=\"_ _1\"></span>ndenti val<span class=\"_ _1\"></span>ori ricon<span class=\"_ _1\"></span>osciuti ai fini fisc<span class=\"_ _1\"></span>ali. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1fa\">Le im<span class=\"_ _1\"></span>poste d<span class=\"_ _1\"></span>ifferi<span class=\"_ _1\"></span>te non son<span class=\"_ _1\"></span>o rileva<span class=\"_ _1\"></span>te per:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1fb\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le <span class=\"_ _56\"></span>diff<span class=\"_ _1\"></span>erenze <span class=\"_ _56\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>anee <span class=\"_ _56\"></span>re<span class=\"_ _1\"></span>lative <span class=\"_ _56\"></span>alla <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>ilevazi<span class=\"_ _1\"></span>one <span class=\"_ _56\"></span>inizia<span class=\"_ _1\"></span>le <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _56\"></span>o <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _56\"></span>in <span class=\"_ _56\"></span>un\u2019oper<span class=\"_ _1\"></span>azione </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1fc\">diver<span class=\"_ _1\"></span>sa <span class=\"_ _f\"> </span>dal<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>grega<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>azie<span class=\"_ _1\"></span>ndale <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _f\"> </span>influe<span class=\"_ _1\"></span>nza <span class=\"_ _f\"> </span>n\u00e9 <span class=\"_ _f\"> </span>l\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>(o <span class=\"_ _f\"> </span>per<span class=\"_ _1\"></span>dita) <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>l </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1fd\">red<span class=\"_ _1\"></span>dito imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e (<span class=\"_ _0\"></span>o pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a fisca<span class=\"_ _1\"></span>le);<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1fe\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le <span class=\"_ _1\"></span>differe<span class=\"_ _1\"></span>nze tem<span class=\"_ _1\"></span>pora<span class=\"_ _1\"></span>nee <span class=\"_ _1\"></span>relative <span class=\"_ _1\"></span>a inves<span class=\"_ _1\"></span>timen<span class=\"_ _1\"></span>ti in s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 cont<span class=\"_ _1\"></span>rollate<span class=\"_ _1\"></span>, so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _1\"></span>colleg<span class=\"_ _1\"></span>ate e <span class=\"_ _1\"></span>a </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ff\">joint <span class=\"_ _1\"></span>vent<span class=\"_ _1\"></span>ure <span class=\"_ _1\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>misur<span class=\"_ _1\"></span>a i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>rado <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>tempi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i a<span class=\"_ _1\"></span>nnull<span class=\"_ _1\"></span>amento </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs200\">del<span class=\"_ _1\"></span>le <span class=\"_ _15\"> </span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>ze <span class=\"_ _15\"> </span>temp<span class=\"_ _1\"></span>ora<span class=\"_ _1\"></span>nee <span class=\"_ _13\"> </span>ed <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _15\"> </span>p<span class=\"_ _1\"></span>robabi<span class=\"_ _1\"></span>le <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>he, <span class=\"_ _15\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _13\"> </span>prevedi<span class=\"_ _1\"></span>bile <span class=\"_ _13\"> </span>fut<span class=\"_ _1\"></span>uro, <span class=\"_ _15\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>diff<span class=\"_ _1\"></span>erenz<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls5 ws5 gs201\">temporanea non si annuller\u00e0<span class=\"_ _0\"></span>;<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs202\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">le diff<span class=\"_ _1\"></span>erenze te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>anee t<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>abili re<span class=\"_ _1\"></span>lative alla r<span class=\"_ _1\"></span>ilevazio<span class=\"_ _1\"></span>ne inizia<span class=\"_ _1\"></span>le dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento.<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs203\">Le attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste differi<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>levate <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _0\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _0\"></span>fisc<span class=\"_ _1\"></span>ali e <span class=\"_ _2\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _0\"></span>di impos<span class=\"_ _1\"></span>ta non <span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>lizzati<span class=\"_ _1\"></span>, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs204\">non<span class=\"_ _1\"></span>ch\u00e9 <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>iffere<span class=\"_ _1\"></span>nze <span class=\"_ _56\"></span>te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>anee <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>ducibi<span class=\"_ _1\"></span>li, <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>misu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>obabi<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>sia <span class=\"_ _2\"></span>dis<span class=\"_ _1\"></span>ponib<span class=\"_ _1\"></span>ile </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs205\">un <span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>dito <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>futur<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a f<span class=\"_ _1\"></span>ronte <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssan<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>sser<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>i a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>dito </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs206\">imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>uturo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>efinito <span class=\"_ _17\"></span>sul<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ann<span class=\"_ _1\"></span>ullame<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>elative <span class=\"_ _17\"></span>diff<span class=\"_ _1\"></span>erenze <span class=\"_ _17\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>anee </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls32 ws35 gs207\">deducibili<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs208\">Se l\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to del<span class=\"_ _1\"></span>le differ<span class=\"_ _1\"></span>enze tempo<span class=\"_ _1\"></span>rane<span class=\"_ _1\"></span>e impon<span class=\"_ _1\"></span>ibili non \u00e8 su<span class=\"_ _1\"></span>fficiente pe<span class=\"_ _1\"></span>r rileva<span class=\"_ _1\"></span>re integr<span class=\"_ _1\"></span>almente </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs209\">un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0  per  impos<span class=\"_ _1\"></span>te <span class=\"_ _16\"> </span>anti<span class=\"_ _1\"></span>cipate,  si <span class=\"_ _16\"> </span>pre<span class=\"_ _1\"></span>nde  in <span class=\"_ _16\"> </span>consi<span class=\"_ _1\"></span>dera<span class=\"_ _1\"></span>zione  il <span class=\"_ _16\"> </span>red<span class=\"_ _1\"></span>dito <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>fut<span class=\"_ _1\"></span>uro, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs20a\">retti<span class=\"_ _1\"></span>ficato degli annul<span class=\"_ _1\"></span>lamenti dell<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>iffere<span class=\"_ _1\"></span>nze <span class=\"_ _2\"></span>te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>anee in <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>sere, previ<span class=\"_ _1\"></span>sto <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>iani <span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>dust<span class=\"_ _1\"></span>riali </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs20b\">del<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ngole <span class=\"_ _17\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>contr<span class=\"_ _1\"></span>ollate <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo. <span class=\"_ _17\"></span>Il <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _17\"></span>diff<span class=\"_ _1\"></span>erite <span class=\"_ _17\"></span>vie<span class=\"_ _1\"></span>ne </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs20c\">riv<span class=\"_ _1\"></span>isto <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _56\"></span>o<span class=\"_ _1\"></span>gni <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>hiusur<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>dotto <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>misu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>robab<span class=\"_ _1\"></span>ile<span class=\"_ _24e\"> </span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs20e\">che <span class=\"_ _f\"></span>il <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>vo <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>eficio <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>scal<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>sia <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ato. <span class=\"_ _17\"></span>T<span class=\"_ _2\"></span>ali <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iduzio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>devon<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>esse<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>rip<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>tinate <span class=\"_ _17\"></span>qu<span class=\"_ _1\"></span>ando </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs20f\">aum<span class=\"_ _1\"></span>enta l<span class=\"_ _1\"></span>a proba<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 di conseg<span class=\"_ _1\"></span>uire re<span class=\"_ _1\"></span>ddito imp<span class=\"_ _1\"></span>onibi<span class=\"_ _1\"></span>le futu<span class=\"_ _1\"></span>ro.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs210\">Le <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ifferit<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _17\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iesa<span class=\"_ _1\"></span>minate <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hiusur<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cias<span class=\"_ _1\"></span>cun </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs211\">ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>misu<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>\u00e8 di<span class=\"_ _1\"></span>ventato <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>obabil<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>conseg<span class=\"_ _1\"></span>uir\u00e0 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs212\">in fu<span class=\"_ _1\"></span>turo uti<span class=\"_ _1\"></span>le impo<span class=\"_ _1\"></span>nibile s<span class=\"_ _1\"></span>ufficien<span class=\"_ _1\"></span>te per il lo<span class=\"_ _1\"></span>ro utiliz<span class=\"_ _1\"></span>zo.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs213\">Le <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>util<span class=\"_ _1\"></span>izzan<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>ali<span class=\"_ _1\"></span>quote <span class=\"_ _2\"></span>fis<span class=\"_ _1\"></span>cali <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>revede <span class=\"_ _0\"></span>sa<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>app<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>bili </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs214\">alle <span class=\"_ _f\"> </span>differe<span class=\"_ _1\"></span>nze <span class=\"_ _17\"></span>temp<span class=\"_ _1\"></span>ora<span class=\"_ _1\"></span>nee <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>ll\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _f\"> </span>si <span class=\"_ _17\"></span>rive<span class=\"_ _1\"></span>rser<span class=\"_ _1\"></span>anno <span class=\"_ _f\"> </span>sulla <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>ali<span class=\"_ _1\"></span>quote <span class=\"_ _17\"></span>fis<span class=\"_ _1\"></span>cali </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs215\">st<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>te <span class=\"_ _56\"></span>da <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>vedime<span class=\"_ _1\"></span>nti <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>vigor<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>o <span class=\"_ _56\"></span>so<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nzialm<span class=\"_ _1\"></span>ente <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>vigo<span class=\"_ _1\"></span>re <span class=\"_ _56\"></span>alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>chi<span class=\"_ _1\"></span>usura <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs216\">L<span class=\"_ _1\"></span>a val<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>differ<span class=\"_ _1\"></span>ite r<span class=\"_ _1\"></span>iflette <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>fisc<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>che d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ano <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>mod<span class=\"_ _1\"></span>alit<span class=\"_ _1\"></span>\u00e0 in <span class=\"_ _1\"></span>cui </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs217\">il <span class=\"_ _17\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _17\"></span>si <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>ende, <span class=\"_ _17\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>chiu<span class=\"_ _1\"></span>sura <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio, <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ecup<span class=\"_ _1\"></span>erar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sting<span class=\"_ _1\"></span>uere <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alore </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs218\">cont<span class=\"_ _1\"></span>abile d<span class=\"_ _1\"></span>elle atti<span class=\"_ _1\"></span>vit\u00e0 e d<span class=\"_ _1\"></span>elle pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs219\">Le <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _17\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ifferi<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mpen<span class=\"_ _1\"></span>sate <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>sod<span class=\"_ _1\"></span>disf<span class=\"_ _1\"></span>atti<span class=\"_ _1a\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls10 ws12 gs21a\">determinati criteri.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs427\">13. Pr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ti e oneri finanziari<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs428\">L<span class=\"_ _1\"></span>a compos<span class=\"_ _1\"></span>izione de<span class=\"_ _1\"></span>gli one<span class=\"_ _1\"></span>ri finanz<span class=\"_ _1\"></span>iari ne<span class=\"_ _1\"></span>tti, pari a<span class=\"_ _1\"></span>d \u20ac 547 migliaia<span class=\"_ _1\"></span>, \u00e8 cos\u00ec compo<span class=\"_ _1\"></span>sta:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1b ws1d gs429\">ONERI F<span class=\"_ _0\"></span>INANZIARI NETTI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs42a\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs42b\">Pro<span class=\"_ _1\"></span>venti fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iari<span class=\"_ _1cd\"> </span><span class=\"ls25 ws27\">(14<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>63<span class=\"_ _1\"></span>9)<span class=\"_ _1b7\"> </span><span class=\"ls6c ws6f\">(<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _17e\"> </span><span class=\"ls7e ws81\">(8<span class=\"_ _1\"></span>3.9<span class=\"_ _1\"></span>02)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs42c\">Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>i ban<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>i<span class=\"_ _172\"> </span><span class=\"ls86 ws88\">327<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>321<span class=\"_ _188\"> </span><span class=\"ls94 ws96\">74<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>8<span class=\"_ _25\"> </span><span class=\"ls26 ws28\">252<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>86<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs42d\">Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>i di mo<span class=\"_ _1\"></span>ra<span class=\"_ _a8\"> </span><span class=\"ls13 ws14\">28<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>449<span class=\"_ _17e\"> </span>96<span class=\"_ _1\"></span>.181<span class=\"_ _17e\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"> </span>2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs42e\">On<span class=\"_ _1\"></span>eri fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>ziar<span class=\"_ _1\"></span>i dive<span class=\"_ _1\"></span>rsi<span class=\"_ _6d\"> </span><span class=\"ls6c ws6f\">59.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7<span class=\"_ _17e\"> </span><span class=\"ls26 ws28\">96<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>52<span class=\"_ _17e\"> </span><span class=\"ls1f ws21\">(37<span class=\"_ _56\"></span>.<span class=\"_ _1\"></span>025)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs42f\">Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>i der<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>nti dal<span class=\"_ _1\"></span>l'app<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>l IFR<span class=\"_ _1\"></span>S 16<span class=\"_ _1ce\"> </span><span class=\"ls2c ws2e\">20<span class=\"_ _1\"></span>.394<span class=\"_ _188\"> </span><span class=\"ls86 ws88\">25<span class=\"_ _1\"></span>.262<span class=\"_ _101\"> </span><span class=\"ls81 ws84\">(4.<span class=\"_ _1\"></span>868<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs430\">T<span class=\"_ _2\"></span>otale<span class=\"_ _1cf\"> </span><span class=\"ls2a ws2c\">5<span class=\"_ _1\"></span>46<span class=\"_ _1\"></span>.8<span class=\"_ _1\"></span>52<span class=\"_ _17b\"> </span><span class=\"ls6a ws6d\">232.<span class=\"_ _1\"></span>5<span class=\"_ _2\"></span>16<span class=\"_ _25\"> </span><span class=\"ls2f ws31\">314<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>33<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs431\">L<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>voce <span class=\"_ _f\"> </span>\u201cProventi <span class=\"_ _f\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i\u201d <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>relati<span class=\"_ _1\"></span>va <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipal<span class=\"_ _1\"></span>mente <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>entro <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>o<span class=\"_ _1\"></span>neri <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i, <span class=\"_ _f\"> </span>iscri<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>in </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs432\">ese<span class=\"_ _1\"></span>rcizi pre<span class=\"_ _1\"></span>cedenti ne<span class=\"_ _1\"></span>lla voce \u201c<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>eri finan<span class=\"_ _1\"></span>ziari dive<span class=\"_ _1\"></span>rsi\u201d<span class=\"_ _0\"></span>, in seg<span class=\"_ _1\"></span>uito alla com<span class=\"_ _1\"></span>pens<span class=\"_ _1\"></span>azione de<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>cr<span class=\"_ _1\"></span>editi<span class=\"_ _14\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs433\">d\u2019im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ta plu<span class=\"_ _1\"></span>rien<span class=\"_ _1\"></span>nali e/<span class=\"_ _2\"></span>o a<span class=\"_ _1\"></span>lla loro ce<span class=\"_ _1\"></span>ssione a te<span class=\"_ _1\"></span>rzi<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs434\">L<span class=\"_ _56\"></span>\u2019increment<span class=\"_ _0\"></span>o <span class=\"_ _11\"> </span>degli <span class=\"_ _12\"> </span>interessi<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>passivi <span class=\"_ _12\"> </span>di <span class=\"_ _11\"> </span>mora <span class=\"_ _11\"> </span>rispetto <span class=\"_ _12\"> </span>all\u2019eser<span class=\"_ _0\"></span>cizio<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>precedente <span class=\"_ _12\"> </span>si <span class=\"_ _11\"> </span>riferisce<span class=\"_ _0\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs435\">all\u2019<span class=\"_ _1\"></span>iscrizi<span class=\"_ _1\"></span>one <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>magg<span class=\"_ _1\"></span>iori <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nteress<span class=\"_ _1\"></span>i  s<span class=\"_ _1\"></span>u  i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>es<span class=\"_ _1\"></span>ercizi <span class=\"_ _15\"> </span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>enti; <span class=\"_ _15\"> </span>com<span class=\"_ _1\"></span>e  d<span class=\"_ _1\"></span>escr<span class=\"_ _1\"></span>itto <span class=\"_ _15\"> </span>ne<span class=\"_ _1\"></span>lla </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs436\">Relaz<span class=\"_ _1\"></span>ione sulla <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>ata<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>di Luglio 2024, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8 prov<span class=\"_ _1\"></span>veduto al <span class=\"_ _0\"></span>sa<span class=\"_ _1\"></span>ldo integra<span class=\"_ _1\"></span>le </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs437\">del<span class=\"_ _1\"></span>le posizio<span class=\"_ _1\"></span>ni fisc<span class=\"_ _1\"></span>ali pen<span class=\"_ _1\"></span>denti.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs438\">L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _56\"></span>\u201cO<span class=\"_ _1\"></span>neri <span class=\"_ _0\"></span>finan<span class=\"_ _1\"></span>ziari <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>iversi<span class=\"_ _1\"></span>\u201d <span class=\"_ _56\"></span>in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>icono<span class=\"_ _1\"></span>sciuti <span class=\"_ _2\"></span>(\u20ac <span class=\"_ _2\"></span>52 <span class=\"_ _56\"></span>m<span class=\"_ _1\"></span>igliaia) <span class=\"_ _2\"></span>sul <span class=\"_ _0\"></span>fina<span class=\"_ _1\"></span>nziamen<span class=\"_ _1\"></span>to </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs439\">pass<span class=\"_ _1\"></span>ivo stip<span class=\"_ _1\"></span>ulato nel m<span class=\"_ _1\"></span>ese di L<span class=\"_ _1\"></span>uglio nei co<span class=\"_ _1\"></span>nfronti d<span class=\"_ _1\"></span>ella cont<span class=\"_ _1\"></span>rollant<span class=\"_ _1\"></span>e Dxor Inves<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></div>14. Imposte sul r<span class=\"_ _2\"></span>eddito d'esercizio, c<span class=\"_ _2\"></span>orr<span class=\"_ _0\"></span>enti, diff<span class=\"_ _0\"></span>erite e anticipa<span class=\"_ _2\"></span>te<span class=\"_ _24e\"> </span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio de<span class=\"_ _1\"></span>lle imp<span class=\"_ _1\"></span>oste cor<span class=\"_ _1\"></span>renti, an<span class=\"_ _1\"></span>ticipate e di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span>:<span class=\"_ _24e\"> </span>IMPOSTE SUL<span class=\"_ _0\"></span> REDDITO<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>IRES<span class=\"_ _1cf\"> </span><span class=\"ls67 ws6a\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>76<span class=\"_ _8\"> </span><span class=\"ls6b ws6e\">1.606.<span class=\"_ _0\"></span>939<span class=\"_ _165\"> </span><span class=\"ls25 ws27\">2<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>14.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>37<span class=\"_ _24e\"> </span></span></span></span>IR<span class=\"_ _1\"></span>AP<span class=\"_ _1d0\"> </span><span class=\"ls2f ws31\">75<span class=\"_ _1\"></span>4.1<span class=\"_ _1\"></span>29<span class=\"_ _1d1\"> </span><span class=\"ls62 ws65\">30<span class=\"_ _1\"></span>4.7<span class=\"_ _1\"></span>38<span class=\"_ _188\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>1<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nti<span class=\"_ _1d2\"> </span><span class=\"ff1e ls23 ws25\">5.07<span class=\"_ _0\"></span>5.905<span class=\"_ _162\"> </span><span class=\"ls20 ws22\">1<span class=\"_ _1\"></span>.911.<span class=\"_ _1\"></span>677<span class=\"_ _165\"> </span><span class=\"ls2a ws2c\">3<span class=\"_ _1\"></span>.16<span class=\"_ _1\"></span>4.<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>IRES<span class=\"_ _1d3\"> </span><span class=\"ls26 ws28\">52<span class=\"_ _1\"></span>.960<span class=\"_ _17e\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _17\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _101\"> </span><span class=\"ls12 ws8\">13<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>867<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te an<span class=\"_ _1\"></span>tici<span class=\"_ _1\"></span>pate e di<span class=\"_ _1\"></span>ffer<span class=\"_ _1\"></span>ite<span class=\"_ _1d4\"> </span><span class=\"ff1e ls20 ws22\">52<span class=\"_ _1\"></span>.96<span class=\"_ _1\"></span>0<span class=\"_ _188\"> </span><span class=\"ls7c ws7f\">3<span class=\"_ _1\"></span>9.<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _101\"> </span><span class=\"ls1d ws1f\">13.86<span class=\"_ _0\"></span>7<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te su<span class=\"_ _1\"></span>l red<span class=\"_ _1\"></span>dito d<span class=\"_ _1\"></span>'eser<span class=\"_ _1\"></span>cizi<span class=\"_ _1\"></span>o<span class=\"_ _1d5\"> </span><span class=\"ff2 ls75 ws78\">5.<span class=\"_ _0\"></span>128.8<span class=\"_ _0\"></span>65<span class=\"_ _1b3\"> </span><span class=\"ls6d ws70\">1<span class=\"_ _1\"></span>.9<span class=\"_ _0\"></span>50<span class=\"_ _1\"></span>.770<span class=\"_ _146\"> </span><span class=\"ls9d ws9f\">3<span class=\"_ _1\"></span>.178<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>09<span class=\"_ _1\"></span>5<span class=\"_ _24e\"> </span></span></span></span>Le  impos<span class=\"_ _1\"></span>te  anticipate  del  per<span class=\"_ _1\"></span>iodo  si  riferi<span class=\"_ _1\"></span>scono  prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente  al <span class=\"_ _16\"> </span>rila<span class=\"_ _1\"></span>scio  pro-qu<span class=\"_ _1\"></span>ota  (\u20ac <span class=\"_ _16\"> </span>42 migli<span class=\"_ _1\"></span>aia) <span class=\"_ _f\"> </span>delle <span class=\"_ _d\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>nticipate <span class=\"_ _d\"> </span>regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ate <span class=\"_ _f\"> </span>sull\u2019elimi<span class=\"_ _1\"></span>nazione<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span><span class=\"ff6\">fir<span class=\"_ _1\"></span>st <span class=\"_ _f\"> </span>time </span>adoption<span class=\"ff3 ls1 ws1\">, degli o<span class=\"_ _1\"></span>neri di q<span class=\"_ _1\"></span>uota<span class=\"_ _1\"></span>zione c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ati secon<span class=\"_ _1\"></span>do le rego<span class=\"_ _1\"></span>le OIC<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></span>Di <span class=\"_ _f\"> </span>seguit<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>si <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>ricon<span class=\"_ _1\"></span>ciliazio<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019onere <span class=\"_ _f\"> </span>fisc<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>te<span class=\"_ _1\"></span>orico <span class=\"_ _f\"> </span>con <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>effetti<span class=\"_ _1\"></span>vo <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _f\"> </span>dicemb<span class=\"_ _1\"></span>re 2024 ed al 31 dicem<span class=\"_ _1\"></span>bre 2023:<span class=\"_ _24e\"> </span>RICONCILIAZIONE DE<span class=\"_ _0\"></span>L CARICO F<span class=\"_ _0\"></span>ISCALE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1d6\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _144\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span></span>Aliquota teorica<span class=\"_ _0\"></span> IRES<span class=\"_ _b3\"> </span><span class=\"ff1e ls24 ws26\">24%<span class=\"_ _1d7\"> </span>24%</span> Ri<span class=\"_ _1\"></span>sult<span class=\"_ _1\"></span>ato a<span class=\"_ _1\"></span>nte imp<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>te <span class=\"_ _1d8\"> </span><span class=\"ls1f ws21\">21.202.7<span class=\"_ _0\"></span>40 <span class=\"_ _b2\"> </span><span class=\"ls81 ws84\">6<span class=\"_ _1\"></span>.870<span class=\"_ _1\"></span>.43<span class=\"_ _1\"></span>2 </span></span> IR<span class=\"_ _1\"></span>ES te<span class=\"_ _1\"></span>oric<span class=\"_ _1\"></span>a <span class=\"_ _10a\"> </span><span class=\"ff1e ls6b ws6e\">                     5.088.<span class=\"_ _0\"></span>658<span class=\"_ _0\"></span> <span class=\"_ _100\"> </span><span class=\"ls1d ws1f\">                      1.6<span class=\"_ _1\"></span>48.<span class=\"_ _0\"></span>90<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span> </span></span> Vari<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni in au<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>to <span class=\"_ _d5\"> </span><span class=\"ls1b ws1d\">2.05<span class=\"_ _0\"></span>5.062<span class=\"_ _0\"></span> <span class=\"_ _1d9\"> </span><span class=\"ls97 ws99\">35<span class=\"_ _0\"></span>1.<span class=\"_ _1\"></span>357 </span></span> Variazioni<span class=\"_ _0\"></span> in diminuzione <span class=\"_ _bb\"> </span><span class=\"ls27 ws29\">(12<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span>)<span class=\"_ _162\"> </span><span class=\"ls62 ws65\">(23<span class=\"_ _1\"></span>8.191)</span></span> Reddito imponibile <span class=\"_ _1da\"> </span><span class=\"ff1e ls2a ws2c\">                   23<span class=\"_ _1\"></span>.136<span class=\"_ _1\"></span>.11<span class=\"_ _0\"></span>7 <span class=\"_ _6b\"> </span><span class=\"ls20 ws22\">                   6.9<span class=\"_ _1\"></span>83<span class=\"_ _1\"></span>.59<span class=\"_ _1\"></span>8 </span></span> Effe<span class=\"_ _1\"></span>tto per<span class=\"_ _1\"></span>dite fi<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>li <span class=\"_ _c5\"> </span><span class=\"ls27 ws29\">(66<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.717<span class=\"_ _1\"></span>)<span class=\"_ _8\"> </span><span class=\"ls86 ws88\">(28<span class=\"_ _1\"></span>8.<span class=\"_ _1\"></span>021)</span></span> Red<span class=\"_ _1\"></span>dito i<span class=\"_ _1\"></span>mpo<span class=\"_ _1\"></span>nibi<span class=\"_ _1\"></span>le ne<span class=\"_ _1\"></span>tto <span class=\"_ _1db\"> </span>                   22<span class=\"_ _1\"></span>.472.4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _72\"> </span>                     6.<span class=\"_ _1\"></span>69<span class=\"_ _0\"></span>5.<span class=\"_ _1\"></span>577  IR<span class=\"_ _1\"></span>ES 24% <span class=\"_ _192\"> </span><span class=\"ls65 ws68\">5<span class=\"_ _0\"></span>.393.3<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>6 <span class=\"_ _b2\"> </span><span class=\"ls6b ws6e\">1.606.<span class=\"_ _0\"></span>939<span class=\"_ _0\"></span> </span></span> IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>P 3.9% <span class=\"_ _177\"> </span><span class=\"ls2f ws31\">75<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.129<span class=\"_ _1\"></span> <span class=\"_ _1ba\"> </span><span class=\"ls62 ws65\">30<span class=\"_ _1\"></span>4.738<span class=\"_ _1\"></span> </span></span> T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nti <span class=\"_ _1dc\"> </span><span class=\"ff1e ls82 ws85\">                      6<span class=\"_ _1\"></span>.147<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>05 <span class=\"_ _9\"> </span><span class=\"ls20 ws22\">                       1<span class=\"_ _1\"></span>.911.<span class=\"_ _1\"></span>677<span class=\"_ _1\"></span> </span></span> Retti<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>a regi<span class=\"_ _1\"></span>me PE<span class=\"_ _1\"></span>X<span class=\"_ _1dd\"> </span><span class=\"lse ws10\">(<span class=\"_ _0\"></span>1.071.600)<span class=\"_ _45\"> </span><span class=\"ls1 ws1\">                                  - <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </span></span> Im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te anti<span class=\"_ _1\"></span>cipa<span class=\"_ _1\"></span>te e diff<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>te <span class=\"_ _1de\"> </span><span class=\"ls26 ws28\">52<span class=\"_ _1\"></span>.960<span class=\"_ _1\"></span> <span class=\"_ _1b4\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _1\"></span>9.<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> </span></span><span class=\"ls26 ws28\"><span class=\"ls6c ws6f\"></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te su<span class=\"_ _1\"></span>l red<span class=\"_ _1\"></span>dito d<span class=\"_ _1\"></span>'eser<span class=\"_ _1\"></span>cizi<span class=\"_ _1\"></span>o<span class=\"_ _1df\"> </span><span class=\"ff2 ls75 ws78\">5.<span class=\"_ _0\"></span>128.8<span class=\"_ _0\"></span>65<span class=\"_ _fd\"> </span><span class=\"ls6d ws70\">1<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>950<span class=\"_ _1\"></span>.770<span class=\"_ _24e\"> </span></span></span><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs43b\">azion<span class=\"_ _1\"></span>isti <span class=\"_ _f\"> </span>o<span class=\"_ _1\"></span>rdinar<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>apog<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>per <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>num<span class=\"_ _1\"></span>ero <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>edio <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>onde<span class=\"_ _1\"></span>rato <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>ordi<span class=\"_ _1\"></span>narie <span class=\"_ _d\"> </span>in </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs43c\">circ<span class=\"_ _0\"></span>olazione durant<span class=\"_ _0\"></span>e il periodo, con<span class=\"_ _0\"></span> l\u2019esclu<span class=\"_ _0\"></span>sione delle azi<span class=\"_ _0\"></span>oni proprie, tenendo co<span class=\"_ _0\"></span>nto degli<span class=\"_ _0\"></span> effetti<span class=\"_ _18\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs43d\">di tu<span class=\"_ _1\"></span>tte le poten<span class=\"_ _1\"></span>ziali azion<span class=\"_ _1\"></span>i ordina<span class=\"_ _1\"></span>rie con eff<span class=\"_ _1\"></span>etto dilui<span class=\"_ _1\"></span>tivo. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs43e\">Di <span class=\"_ _1\"></span>seg<span class=\"_ _1\"></span>uito <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>spos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risult<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>nume<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>ordin<span class=\"_ _1\"></span>arie <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cal<span class=\"_ _1\"></span>colo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs43f\">del ris<span class=\"_ _1\"></span>ultato pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>azi<span class=\"_ _1\"></span>one base e diluito, de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ati <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span>condo la meto<span class=\"_ _1\"></span>dolog<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>revist<span class=\"_ _1\"></span>a dal prin<span class=\"_ _1\"></span>cipio </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs440\">cont<span class=\"_ _1\"></span>abile I<span class=\"_ _1\"></span>AS 33<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1d ws1f gs441\">RISUL<span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TO<span class=\"_ _0\"></span> PER AZIONI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs442\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _e5\"> </span><span class=\"ff2 fc4 ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _4c\"> </span>3<span class=\"_ _1\"></span>1/1<span class=\"_ _1\"></span>2/2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs443\">Uti<span class=\"_ _1\"></span>le/(Per<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>a) per a<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e<span class=\"_ _9d\"> </span>                    0,93 <span class=\"_ _fa\"> </span>                     0,<span class=\"_ _1\"></span>21 </div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs444\">Uti<span class=\"_ _1\"></span>le/(Per<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>a) per a<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>i dilu<span class=\"_ _1\"></span>ite<span class=\"_ _94\"> </span>                    0,93 <span class=\"_ _fa\"> </span>                     0,<span class=\"_ _1\"></span>21 </div><div class=\"t m0 he ff1d fs3 fc1 sc0 ls1 ws1 gs445\">Nu<span class=\"_ _1\"></span>mer<span class=\"_ _1\"></span>o medi<span class=\"_ _1\"></span>o pon<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ato d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e azio<span class=\"_ _1\"></span>ni in ci<span class=\"_ _1\"></span>rcol<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne<span class=\"_ _16e\"> </span><span class=\"ff3\"> <span class=\"_ _1e0\"> </span> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls64 ws67 gs446\">Base<span class=\"_ _1e1\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>7<span class=\"_ _15c\"> </span><span class=\"lsd6 wsdc\">16.54<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.58<span class=\"_ _0\"></span>2<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1e ws20 gs447\">Dilui<span class=\"_ _1\"></span>to<span class=\"_ _1e2\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>7<span class=\"_ _15c\"> </span><span class=\"lsd6 wsdc\">16.54<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.58<span class=\"_ _0\"></span>2<span class=\"_ _24e\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-335": {
   "value": "S<span class=\"_ _2\"></span>tima del tasso di finanziament<span class=\"_ _0\"></span>o marginale su con<span class=\"_ _2\"></span>tra<span class=\"_ _2\"></span>tti di <span class=\"ff22\">leasing<span class=\"_ _24e\"> </span></span>Gli A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>trato<span class=\"_ _1\"></span>ri non poss<span class=\"_ _1\"></span>ono faci<span class=\"_ _1\"></span>lmente dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>re il <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>asso di intere<span class=\"_ _1\"></span>sse implic<span class=\"_ _1\"></span>ito del <span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> </span></span>e <span class=\"_ _d\"> </span>q<span class=\"_ _1\"></span>uindi <span class=\"_ _16\"> </span>utili<span class=\"_ _1\"></span>zza <span class=\"_ _16\"> </span>il <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>asso <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>finanzi<span class=\"_ _1\"></span>amento <span class=\"_ _16\"> </span>mar<span class=\"_ _1\"></span>ginale <span class=\"_ _16\"> </span>per <span class=\"_ _16\"> </span>misu<span class=\"_ _1\"></span>rare <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _16\"> </span>per <span class=\"_ _16\"> </span><span class=\"ff6 lsc wse\">leasing</span>. <span class=\"_ _d\"> </span>Il ta<span class=\"_ _1\"></span>sso <span class=\"_ _f\"> </span>di <span class=\"_ _f\"></span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _f\"> </span>marg<span class=\"_ _1\"></span>inale <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>inter<span class=\"_ _1\"></span>esse <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>loc<span class=\"_ _1\"></span>ata<span class=\"_ _1\"></span>rio <span class=\"_ _f\"> </span>dovreb<span class=\"_ _1\"></span>be <span class=\"_ _f\"> </span>paga<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er un <span class=\"_ _17\"></span>pre<span class=\"_ _1\"></span>stito, <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>g<span class=\"_ _1\"></span>aran<span class=\"_ _1\"></span>zie <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imili, <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>cessa<span class=\"_ _1\"></span>rio <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>otte<span class=\"_ _1\"></span>nere <span class=\"_ _17\"></span>un\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lore simil<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>all\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>consis<span class=\"_ _1\"></span>tente <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>tilizzo <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>conte<span class=\"_ _1\"></span>sto <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>co <span class=\"_ _17\"></span>simil<span class=\"_ _1\"></span>e. <span class=\"_ _17\"></span>Il <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i fina<span class=\"_ _1\"></span>nziament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>argin<span class=\"_ _1\"></span>ale riflette il tass<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>che il <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>avre<span class=\"_ _1\"></span>bbe dovuto pag<span class=\"_ _1\"></span>are, e <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span>sto richie<span class=\"_ _1\"></span>de di <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>uare <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>esis<span class=\"_ _1\"></span>tono <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>i t<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>devon<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>ssere <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ttifica<span class=\"_ _1\"></span>ti p<span class=\"_ _1\"></span>er rifl<span class=\"_ _1\"></span>ettere i te<span class=\"_ _1\"></span>rmini e <span class=\"_ _1\"></span>le condiz<span class=\"_ _1\"></span>ioni del <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">. Il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o stim<span class=\"_ _1\"></span>a il ta<span class=\"_ _1\"></span>sso di fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto marg<span class=\"_ _1\"></span>inale </span></span>utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>dati osser<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>bili <span class=\"_ _0\"></span>(quali tas<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>di intere<span class=\"_ _1\"></span>sse <span class=\"_ _0\"></span>di merc<span class=\"_ _1\"></span>ato<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>se dispo<span class=\"_ _1\"></span>nibili, nonc<span class=\"_ _1\"></span>h\u00e9 <span class=\"_ _0\"></span>effett<span class=\"_ _1\"></span>uand<span class=\"_ _1\"></span>o consid<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zioni spe<span class=\"_ _1\"></span>cifich<span class=\"_ _1\"></span>e sulle con<span class=\"_ _1\"></span>dizioni d<span class=\"_ _1\"></span>el mer<span class=\"_ _1\"></span>ito cred<span class=\"_ _1\"></span>itizio.<span class=\"_ _24e\"> </span>Giudizio significa<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>o nel de<span class=\"_ _0\"></span>terminare la dur<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ta del leasing<span class=\"ff1\"> dei con<span class=\"_ _2\"></span>tra<span class=\"_ _2\"></span>tti che con<span class=\"_ _2\"></span>tengono un\u2019opzione di </span>pr<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>oga Gli <span class=\"_ _1\"></span>Amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i han<span class=\"_ _1\"></span>no s<span class=\"_ _1\"></span>timato l<span class=\"_ _1\"></span>a dur<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>del <span class=\"ff6 lsc wse\">leasing</span> d<span class=\"_ _1\"></span>ei cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>nei q<span class=\"_ _1\"></span>uali a<span class=\"_ _1\"></span>gisce d<span class=\"_ _1\"></span>a loc<span class=\"_ _1\"></span>ata<span class=\"_ _1\"></span>rio e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>revedon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>opzi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>nnovo. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cir<span class=\"_ _1\"></span>ca <span class=\"_ _17\"></span>l\u2019esisten<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>me<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>rag<span class=\"_ _1\"></span>ionevole cer<span class=\"_ _1\"></span>tez<span class=\"_ _1\"></span>za di <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercit<span class=\"_ _1\"></span>are l\u2019<span class=\"_ _0\"></span>opzio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>infl<span class=\"_ _1\"></span>uenz<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la stima del<span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>du<span class=\"_ _1\"></span>rata del <span class=\"ff6 lsc wse\">leasing</span>, <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>patta<span class=\"_ _1\"></span>ndo in <span class=\"_ _0\"></span>ma<span class=\"_ _1\"></span>nier<span class=\"_ _1\"></span>a signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>va <span class=\"_ _f\"> </span>l\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>us<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>rileva<span class=\"_ _1\"></span>te. <span class=\"_ _f\"> </span>Il Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>analiz<span class=\"_ _1\"></span>zato <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tot<span class=\"_ _1\"></span>alit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span>, <span class=\"_ _1\"></span>and<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efinire <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>ciasc<span class=\"_ _1\"></span>uno <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>si il <span class=\"_ _f\"> </span><span class=\"ff6 lsc wse\">lease <span class=\"_ _f\"> </span>t<span class=\"_ _0\"></span>erm<span class=\"ff3 ls1 ws1\">, <span class=\"_ _f\"> </span>dato <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>\u201cnon <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>ancell<span class=\"_ _1\"></span>abile\u201d <span class=\"_ _f\"> </span>uni<span class=\"_ _1\"></span>tam<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>agli <span class=\"_ _f\"> </span>eff<span class=\"_ _1\"></span>etti <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>claus<span class=\"_ _1\"></span>ole </span></span>di  este<span class=\"_ _1\"></span>nsione  o  termin<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>antic<span class=\"_ _1\"></span>ipato  il <span class=\"_ _16\"> </span>cui  ese<span class=\"_ _1\"></span>rcizio  \u00e8 <span class=\"_ _16\"> </span>s<span class=\"_ _1\"></span>tato  riten<span class=\"_ _1\"></span>uto <span class=\"_ _16\"> </span>ra<span class=\"_ _1\"></span>gionevo<span class=\"_ _1\"></span>lmente  cer<span class=\"_ _1\"></span>to. Nel<span class=\"_ _1\"></span>lo <span class=\"_ _f\"> </span>sp<span class=\"_ _1\"></span>ecifi<span class=\"_ _1\"></span>co, <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>gl<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>imm<span class=\"_ _1\"></span>obili <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>zione <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>nsider<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>cir<span class=\"_ _1\"></span>cost<span class=\"_ _1\"></span>anze <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>pecifi<span class=\"_ _1\"></span>che <span class=\"_ _d\"> </span>di ciasc<span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _17\"></span>Per <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _17\"></span>rigu<span class=\"_ _1\"></span>arda <span class=\"_ _17\"></span>le <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _17\"></span>cate<span class=\"_ _1\"></span>gorie <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>eni, <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>incipa<span class=\"_ _1\"></span>lmente <span class=\"_ _17\"></span>auto <span class=\"_ _17\"></span>azie<span class=\"_ _1\"></span>ndali<span class=\"_ _1\"></span>, gli Amminis<span class=\"_ _1\"></span>tratori hann<span class=\"_ _1\"></span>o ritenuto non probabil<span class=\"_ _1\"></span>e l\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sercizio di eventuali clausole di es<span class=\"_ _1\"></span>tensione o ter<span class=\"_ _1\"></span>mine anti<span class=\"_ _1\"></span>cipato in con<span class=\"_ _1\"></span>sider<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>ella pr<span class=\"_ _1\"></span>assi abi<span class=\"_ _1\"></span>tualm<span class=\"_ _1\"></span>ente seg<span class=\"_ _1\"></span>uita d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>1.2. Right o<span class=\"_ _0\"></span>f Use Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>conosce <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>l d<span class=\"_ _1\"></span>iritto <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _1\"></span>(ovver<span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>in cui <span class=\"_ _17\"></span>l\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>disp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019uso). <span class=\"_ _17\"></span>Le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>diri<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>surate <span class=\"_ _17\"></span>al costo<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>al netto deg<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>menti accu<span class=\"_ _1\"></span>mulati e delle per<span class=\"_ _1\"></span>dite di <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lore, e rettific<span class=\"_ _1\"></span>ati per qual<span class=\"_ _1\"></span>siasi rim<span class=\"_ _1\"></span>isurazi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span>le passi<span class=\"_ _1\"></span>vit\u00e0 d<span class=\"_ _1\"></span>i <span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">.<span class=\"_ _24e\"> </span></span></span>Ammortamento<span class=\"_ _24e\"> </span>Le <span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 per <span class=\"_ _0\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _0\"></span>d\u2019uso <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizzat<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>in quote <span class=\"_ _0\"></span>cost<span class=\"_ _1\"></span>anti <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>lla <span class=\"_ _0\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di decor<span class=\"_ _1\"></span>renza alla <span class=\"_ _0\"></span>fine del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>consis<span class=\"_ _1\"></span>tente <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zo. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019uso <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no sog<span class=\"_ _1\"></span>gette ad <span class=\"ff6 ls5 ws5\">impairment<span class=\"_ _24e\"> </span></span>1.<span class=\"_ _0\"></span>3.5. Passi<span class=\"_ _0\"></span>vit\u00e0 legate al leasing<span class=\"_ _24e\"> </span>All<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ecorre<span class=\"_ _1\"></span>nza <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leas<span class=\"_ _0\"></span>ing<span class=\"ff3 ls1 ws1\">, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rilev<span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span></span>leasing<span class=\"ff3 lsa wsb\"> <span class=\"_ _1\"></span>misurandole <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore </span></span>attu<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>paga<span class=\"_ _1\"></span>menti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ovuti <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>il <span class=\"_ _f\"></span><span class=\"ff6 lsc wse\">leas<span class=\"_ _0\"></span>ing<span class=\"ff3 ls1 ws1\"> <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>an<span class=\"_ _1\"></span>cora <span class=\"_ _17\"></span>ver<span class=\"_ _1\"></span>sati <span class=\"_ _f\"></span>a <span class=\"_ _17\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dat<span class=\"_ _1\"></span>a. <span class=\"_ _17\"></span>I <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>dov<span class=\"_ _1\"></span>uti<span class=\"_ _29\"></span> </span></span>incl<span class=\"_ _1\"></span>udon<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>i <span class=\"_ _16\"> </span>paga<span class=\"_ _1\"></span>menti <span class=\"_ _d\"> </span>fis<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>(com<span class=\"_ _1\"></span>presi <span class=\"_ _16\"> </span>i <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _d\"> </span>fissi <span class=\"_ _16\"> </span>nella <span class=\"_ _16\"> </span>sos<span class=\"_ _1\"></span>tanz<span class=\"_ _1\"></span>a), <span class=\"_ _f\"> </span>al <span class=\"_ _16\"> </span>netto <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>even<span class=\"_ _1\"></span>tuali incentivi<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"ff6 lsc wse\">leasing</span><span class=\"ls1 ws1\"> <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>ricevere<span class=\"_ _1\"></span>, i <span class=\"_ _1\"></span>pag<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>ti va<span class=\"_ _1\"></span>riabil<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>asing <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>dip<span class=\"_ _1\"></span>endo<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>da u<span class=\"_ _1\"></span>n in<span class=\"_ _1\"></span>dice <span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>a <span class=\"_ _1c\"></span> </span>un <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>asso, <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span>imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>preve<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>dovr<span class=\"_ _1\"></span>anno <span class=\"_ _f\"> </span>es<span class=\"_ _1\"></span>sere <span class=\"_ _f\"> </span>pag<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>titolo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>ga<span class=\"_ _1\"></span>ranzi<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>del <span class=\"_ _f\"> </span>valo<span class=\"_ _1\"></span>re residuo.<span class=\"_ _24e\"> </span>I <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _17\"></span>incl<span class=\"_ _1\"></span>udon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>zzo <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sercizi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>un\u2019<span class=\"_ _0\"></span>opzio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>ac<span class=\"_ _1\"></span>quisto <span class=\"_ _17\"></span>se <span class=\"_ _17\"></span>si <span class=\"_ _17\"></span>\u00e8 ra<span class=\"_ _1\"></span>gionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>cer<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>opzion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sar<span class=\"_ _1\"></span>\u00e0 e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>game<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>penal<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>di ris<span class=\"_ _1\"></span>oluzion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span><span class=\"ff6 lsc wse\">leasing</span>, <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>dur<span class=\"_ _1\"></span>ata <span class=\"_ _f\"></span>del <span class=\"_ _17\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _f\"> </span>tiene <span class=\"_ _f\"> </span>conto <span class=\"_ _f\"></span>dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Gru<span class=\"_ _1\"></span>ppo del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>opzion<span class=\"_ _1\"></span>e di riso<span class=\"_ _1\"></span>luzion<span class=\"_ _1\"></span>e del <span class=\"ff6 lsc wse\">leasing</span> ste<span class=\"_ _1\"></span>sso. I <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>game<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span><span class=\"lsc0 wsc3\"> <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>n<span class=\"_ _2\"></span>on<span class=\"_ _56\"></span> <span class=\"_ _17\"></span>d<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>i<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _17\"></span>u<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ta<span class=\"_ _56\"></span>ss<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>ri<span class=\"_ _56\"></span>le<span class=\"_ _56\"></span>va<span class=\"_ _56\"></span>ti<span class=\"_ _29\"></span> </span><span class=\"lsc0 wsc3\"></span>come <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>iodo <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>vento <span class=\"_ _1\"></span>o l<span class=\"_ _1\"></span>a co<span class=\"_ _1\"></span>ndizion<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>pagam<span class=\"_ _1\"></span>ento. Nel <span class=\"_ _17\"></span>ca<span class=\"_ _1\"></span>lcolo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>uale <span class=\"_ _17\"></span>dei <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>dov<span class=\"_ _1\"></span>uti, <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>adott<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziam<span class=\"_ _1\"></span>ento mar<span class=\"_ _1\"></span>ginale <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>izio. <span class=\"_ _1\"></span>Do<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>corre<span class=\"_ _1\"></span>nza, <span class=\"_ _17\"></span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _1\"></span>si incrementa <span class=\"_ _56\"></span>per <span class=\"_ _56\"></span>tenere <span class=\"_ _56\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _56\"></span>degli <span class=\"_ _56\"></span>interessi<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _56\"></span>del <span class=\"_ _56\"></span><span class=\"ff6 lsc wse\">leasing<span class=\"ff3 ls1 ws1\"> <span class=\"_ _56\"></span>e <span class=\"_ _2\"></span>dim<span class=\"_ _1\"></span>inuisce <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _56\"></span>cons<span class=\"_ _1\"></span>ider<span class=\"_ _1\"></span>are </span></span>i <span class=\"_ _1\"></span>pagam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>effettu<span class=\"_ _1\"></span>ati. I<span class=\"_ _1\"></span>nolt<span class=\"_ _1\"></span>re, i<span class=\"_ _1\"></span>l va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>deb<span class=\"_ _1\"></span>iti p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> <span class=\"_ _1\"></span>\u00e8 r<span class=\"_ _1\"></span>idete<span class=\"_ _1\"></span>rminato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso </span></span>di <span class=\"_ _d\"> </span>event<span class=\"_ _1\"></span>uali <span class=\"_ _d\"> </span>mo<span class=\"_ _1\"></span>difich<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>rev<span class=\"_ _1\"></span>isione <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _f\"> </span>te<span class=\"_ _1\"></span>rmini <span class=\"_ _16\"> </span>contr<span class=\"_ _1\"></span>attuali <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>a dei  pagam<span class=\"_ _1\"></span>enti; <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>rid<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nato, <span class=\"_ _16\"> </span>altr<span class=\"_ _1\"></span>es\u00ec, <span class=\"_ _16\"> </span>in  prese<span class=\"_ _1\"></span>nza <span class=\"_ _16\"> </span>di  modifi<span class=\"_ _1\"></span>che <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>mer<span class=\"_ _1\"></span>ito <span class=\"_ _16\"> </span>alla  valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e dell\u2019opz<span class=\"_ _0\"></span>ione di a<span class=\"_ _1\"></span>cquisto dell\u2019<span class=\"_ _0\"></span>attivit<span class=\"_ _1\"></span>\u00e0 sottosta<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span> o pe<span class=\"_ _1\"></span>r variazioni dei pagam<span class=\"_ _1\"></span>enti futuri che d<span class=\"_ _1\"></span>eriva da <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>dific<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019indi<span class=\"_ _1\"></span>ce <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>del <span class=\"_ _f\"> </span>tass<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>util<span class=\"_ _1\"></span>izzato <span class=\"_ _f\"></span>per <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nare <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti. <span class=\"_ _17\"></span>Le <span class=\"_ _f\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 per <span class=\"_ _f\"> </span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _17\"></span>sono <span class=\"_ _f\"></span>prese<span class=\"_ _1\"></span>ntate <span class=\"_ _f\"></span>insieme <span class=\"_ _f\"> </span>alle <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>dis<span class=\"_ _1\"></span>tingu<span class=\"_ _1\"></span>endo <span class=\"_ _f\"></span>tra <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrenti <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>non corr<span class=\"_ _1\"></span>enti.<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>3.5.1<span class=\"_ _0\"></span>. Leasing di breve durata e leasing di at<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>it\u00e0 di mo<span class=\"_ _1\"></span>desto valore<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>appli<span class=\"_ _1\"></span>ca <span class=\"_ _17\"></span>l\u2019ese<span class=\"_ _1\"></span>nzione <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>revist<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>dall<span class=\"_ _1\"></span>\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _17\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>reve <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a (<span class=\"_ _0\"></span>12 me<span class=\"_ _1\"></span>si) e a <span class=\"ff6 lsc wse\">leas<span class=\"_ _0\"></span>ing<span class=\"ff3 ls1 ws1\"> di attiv<span class=\"_ _1\"></span>it\u00e0 di m<span class=\"_ _1\"></span>odes<span class=\"_ _1\"></span>to valor<span class=\"_ _1\"></span>e. Per ta<span class=\"_ _1\"></span>li contra<span class=\"_ _1\"></span>tti, i pagam<span class=\"_ _1\"></span>enti dei re<span class=\"_ _1\"></span>lativi on<span class=\"_ _1\"></span>eri </span></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>ilevati <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>Econ<span class=\"_ _1\"></span>omico a <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ote <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>tite <span class=\"_ _0\"></span>sul<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>atto.<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-336": {
   "value": "De<span class=\"_ _0\"></span>terminazione della vita utile delle a<span class=\"_ _0\"></span>ttivit\u00e0<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>det<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>alle <span class=\"_ _17\"></span>voci <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mobil<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>ianti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>acchina<span class=\"_ _1\"></span>ri, del<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>immob<span class=\"_ _1\"></span>ilizz<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>imm<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>i a <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ita <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>definit<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>tre <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i D<span class=\"_ _1\"></span>iritti <span class=\"_ _1\"></span>d\u2019uso. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>delle vite  utili  viene  effettua<span class=\"_ _1\"></span>ta <span class=\"_ _16\"> </span>dag<span class=\"_ _1\"></span>li <span class=\"_ _16\"> </span>Amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _16\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>pras<span class=\"_ _1\"></span>si <span class=\"_ _16\"> </span>valut<span class=\"_ _1\"></span>ative  gener<span class=\"_ _1\"></span>almente app<span class=\"_ _1\"></span>lica<span class=\"_ _1\"></span>bili, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>base <span class=\"_ _f\"></span>all\u2019esper<span class=\"_ _1\"></span>ienza <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>conos<span class=\"_ _1\"></span>cenze <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ettore <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>rivi<span class=\"_ _1\"></span>sta <span class=\"_ _f\"> </span>critic<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>og<span class=\"_ _1\"></span>ni chiu<span class=\"_ _1\"></span>sura di p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do<span class=\"_ _24e\"> </span><div class=\"t m0 h22 ff31 fs12 fc0 sc0 ls1 ws1 gs16f\">1.<span class=\"_ _0\"></span>1.1<span class=\"_ _0\"></span>. Imm<span class=\"_ _1\"></span>obili, impi<span class=\"_ _1\"></span>anti e macchinari<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls11 ws13 gs170\">Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs171\">Un <span class=\"_ _16\"> </span>ele<span class=\"_ _1\"></span>mento <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>immo<span class=\"_ _1\"></span>bili, <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>ianti <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>acchina<span class=\"_ _1\"></span>ri <span class=\"_ _16\"> </span>vien<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>lutato  al <span class=\"_ _d\"> </span>cos<span class=\"_ _1\"></span>to, <span class=\"_ _16\"> </span>compr<span class=\"_ _1\"></span>ensivo <span class=\"_ _16\"> </span>degl<span class=\"_ _1\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs172\">one<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ri c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>aliz<span class=\"_ _1\"></span>zati, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dell\u2019ammo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nto e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>erdite <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsc wse gs173\">cumulati.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs174\">Se <span class=\"_ _17\"></span>un <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>leme<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mmobi<span class=\"_ _1\"></span>li, <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pianti <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>cchinar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>var<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _17\"></span>aventi <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ite </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs175\">utili d<span class=\"_ _1\"></span>iffere<span class=\"_ _1\"></span>nti, ta<span class=\"_ _1\"></span>li compo<span class=\"_ _1\"></span>nenti so<span class=\"_ _1\"></span>no cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zati sep<span class=\"_ _1\"></span>arat<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te (<span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ponen<span class=\"_ _1\"></span>ti signific<span class=\"_ _1\"></span>ativ<span class=\"_ _1\"></span>i).<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs176\">L<span class=\"_ _56\"></span>\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>la perdit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>gene<span class=\"_ _1\"></span>rati <span class=\"_ _0\"></span>dal<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>ce<span class=\"_ _1\"></span>ssione di <span class=\"_ _2\"></span>un eleme<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>di immob<span class=\"_ _1\"></span>ili, <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>ianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>macch<span class=\"_ _1\"></span>inari viene </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs177\">ril<span class=\"_ _1\"></span>evato nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>le/<span class=\"_ _0\"></span>(p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a) dell\u2019ese<span class=\"_ _1\"></span>rcizio.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 lsae wsb0 gs178\">Cost<span class=\"_ _1\"></span>i succes<span class=\"_ _1\"></span>sivi<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs179\">I <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _56\"></span>succe<span class=\"_ _1\"></span>ssivi <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ati <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>olo <span class=\"_ _2\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>babile <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _56\"></span>i <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elativi <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>ici </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs17a\">afflui<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o al Gr<span class=\"_ _1\"></span>uppo.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls5 ws5 gs17b\">Ammortamento<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs17c\">L<span class=\"_ _56\"></span>\u2019ammor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lemento <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>imm<span class=\"_ _1\"></span>obili, <span class=\"_ _17\"></span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macc<span class=\"_ _1\"></span>hinari <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>lcolato <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>urre <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs17d\">quote <span class=\"_ _f\"> </span>cost<span class=\"_ _1\"></span>anti <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>costo <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>el<span class=\"_ _1\"></span>emento <span class=\"_ _f\"> </span>al <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>del <span class=\"_ _f\"> </span>suo <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _f\"></span>residu<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>sti<span class=\"_ _1\"></span>mato, <span class=\"_ _17\"></span>lu<span class=\"_ _1\"></span>ngo <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>ita </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs17e\">utile  dell\u2019<span class=\"_ _0\"></span>elemento<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>stesso.  L<span class=\"_ _56\"></span>\u2019<span class=\"_ _0\"></span>ammor<span class=\"_ _1\"></span>tamento<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>viene  generalmente<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>rilevat<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/<span class=\"_ _2\"></span>(perdita) </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs17f\">del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 lsc wse\">leasing</span> <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>dur<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l </div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 lsc wse gs180\">leasing<span class=\"ff3 ls1 ws1\"> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>utile <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>meno <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>sia <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>agionevo<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>cer<span class=\"_ _1\"></span>tez<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>otterr<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs181\">pro<span class=\"_ _1\"></span>priet<span class=\"_ _1\"></span>\u00e0 al ter<span class=\"_ _1\"></span>mine de<span class=\"_ _1\"></span>l <span class=\"ff6 lsc wse\">leasing<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\">. I ter<span class=\"_ _1\"></span>reni no<span class=\"_ _1\"></span>n sono a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zati.<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs182\">Le vi<span class=\"_ _1\"></span>te utili s<span class=\"_ _1\"></span>timate del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio cor<span class=\"_ _1\"></span>rente e de<span class=\"_ _1\"></span>gli ese<span class=\"_ _1\"></span>rcizi comp<span class=\"_ _1\"></span>arati<span class=\"_ _1\"></span>vi son<span class=\"_ _1\"></span>o le segu<span class=\"_ _1\"></span>enti:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs183\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">attr<span class=\"_ _1\"></span>ezz<span class=\"_ _1\"></span>ature: 5 an<span class=\"_ _1\"></span>ni;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs184\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">mob<span class=\"_ _1\"></span>ili e arre<span class=\"_ _1\"></span>di: 8-9 anni;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs185\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">macc<span class=\"_ _1\"></span>hine uffi<span class=\"_ _1\"></span>cio elett<span class=\"_ _1\"></span>ronic<span class=\"_ _1\"></span>he: 5 anni<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs187\">I <span class=\"_ _1\"></span>metod<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>mento, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>vite <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>i r<span class=\"_ _1\"></span>esidui <span class=\"_ _1\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>verific<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i ch<span class=\"_ _1\"></span>iusur<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs188\">del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio e re<span class=\"_ _1\"></span>ttific<span class=\"_ _1\"></span>ati ove necess<span class=\"_ _1\"></span>ario.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-337": {
   "value": "Riduzioni dur<span class=\"_ _0\"></span>ev<span class=\"_ _2\"></span>oli di valor<span class=\"_ _2\"></span>e di attivit\u00e0 non finanziarie<span class=\"_ _24e\"> </span>Le <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>mater<span class=\"_ _1\"></span>iali <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mmater<span class=\"_ _1\"></span>iali <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ssog<span class=\"_ _1\"></span>gettate <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span><span class=\"ff6 ls5 ws5\">impairment</span> <span class=\"_ _1\"></span>su <span class=\"_ _17\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lmeno ann<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bbiano <span class=\"_ _17\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>efinit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>pres<span class=\"_ _1\"></span>enza <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>eventi <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>accia<span class=\"_ _1\"></span>no rite<span class=\"_ _1\"></span>nere  che  il  val<span class=\"_ _1\"></span>ore  di  iscrizio<span class=\"_ _1\"></span>ne  in  bilanc<span class=\"_ _1\"></span>io <span class=\"_ _16\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>sia  rec<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>abile<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>An<span class=\"_ _1\"></span>che  l\u2019id<span class=\"_ _1\"></span>entific<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e del<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span><span class=\"ff6 lsa wsb\">Cash <span class=\"_ _f\"> </span>Generating <span class=\"_ _f\"> </span>Unit</span> <span class=\"_ _f\"> </span>(CGU) <span class=\"_ _d\"> </span>ris<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>oni <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>egli <span class=\"_ _f\"> </span>A<span class=\"_ _1\"></span>mmnis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>atori, <span class=\"_ _d\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>pos<span class=\"_ _1\"></span>sono ugualment<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>influenzare<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>la <span class=\"_ _d\"> </span>recuperabilit\u00e0 <span class=\"_ _16\"> </span>dei <span class=\"_ _d\"> </span>valori <span class=\"_ _16\"> </span>iscritti <span class=\"_ _d\"> </span>nell\u2019<span class=\"_ _0\"></span>attivo<span class=\"_ _0\"></span>. <span class=\"_ _16\"> </span>Ulteri<span class=\"_ _0\"></span>ori <span class=\"_ _16\"> </span>dettagli <span class=\"_ _16\"> </span>sono<span class=\"_ _0\"></span> for<span class=\"_ _1\"></span>niti alla n<span class=\"_ _1\"></span>ota 2.7<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>7<span class=\"_ _14\"></span>. At<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span>vit\u00e0 non fin<span class=\"_ _1\"></span>anziarie<span class=\"_ _24e\"> </span>Ad <span class=\"_ _16\"> </span>ogn<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ata <span class=\"_ _16\"> </span>di  chiusur<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serciz<span class=\"_ _1\"></span>io, <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>Gr<span class=\"_ _1\"></span>uppo  verific<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>vi  siano <span class=\"_ _16\"> </span>obie<span class=\"_ _1\"></span>ttive <span class=\"_ _16\"> </span>evide<span class=\"_ _1\"></span>nze <span class=\"_ _16\"> </span>di rid<span class=\"_ _1\"></span>uzione <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>ri <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>propr<span class=\"_ _1\"></span>ie <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>ad esc<span class=\"_ _1\"></span>lusion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>rima<span class=\"_ _1\"></span>nenze <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>diffe<span class=\"_ _1\"></span>rite. <span class=\"_ _17\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>sulla <span class=\"_ _f\"> </span>base <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>verifi<span class=\"_ _1\"></span>ca, eme<span class=\"_ _1\"></span>rge <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ffettiva<span class=\"_ _1\"></span>mente <span class=\"_ _0\"></span>sub<span class=\"_ _1\"></span>ito <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _0\"></span>di valore<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>lor<span class=\"_ _1\"></span>o val<span class=\"_ _1\"></span>ore recu<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>abile. I<span class=\"_ _1\"></span>l valor<span class=\"_ _1\"></span>e recup<span class=\"_ _1\"></span>erab<span class=\"_ _1\"></span>ile dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>amento vi<span class=\"_ _1\"></span>ene, inve<span class=\"_ _1\"></span>ce, stim<span class=\"_ _1\"></span>ato annua<span class=\"_ _1\"></span>lmente. Ai <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019ide<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>event<span class=\"_ _1\"></span>uali <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rag<span class=\"_ _1\"></span>gru<span class=\"_ _1\"></span>ppate nel <span class=\"_ _11\"> </span>pi\u00f9 <span class=\"_ _12\"> </span>p<span class=\"_ _1\"></span>iccolo <span class=\"_ _12\"> </span>g<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>ide<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>abile <span class=\"_ _11\"> </span>di <span class=\"_ _12\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>gener<span class=\"_ _1\"></span>a <span class=\"_ _12\"> </span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _12\"> </span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _11\"> </span>ampia<span class=\"_ _1\"></span>mente ind<span class=\"_ _1\"></span>ipend<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>dai <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>ati d<span class=\"_ _1\"></span>a a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>gru<span class=\"_ _1\"></span>ppi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span><span class=\"ff6 lsa wsb\">cash-<span class=\"_ _0\"></span>generating </span>unit<span class=\"ff3 ls1 ws1\"> <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>\u201cCG<span class=\"_ _1\"></span>U\u201d). <span class=\"_ _0\"></span>L<span class=\"_ _56\"></span>\u2019avv<span class=\"_ _1\"></span>iamento <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>cquisito <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>amite <span class=\"_ _0\"></span>un\u2019<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>greg<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>azie<span class=\"_ _1\"></span>ndal<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>locat<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>gru<span class=\"_ _1\"></span>ppo </span>di CGU ch<span class=\"_ _1\"></span>e si preved<span class=\"_ _1\"></span>e benefi<span class=\"_ _1\"></span>cino de<span class=\"_ _1\"></span>lle sine<span class=\"_ _1\"></span>rgie.<span class=\"_ _24e\"> </span>Il valore recuper<span class=\"_ _1\"></span>abile di un<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>attivit<span class=\"_ _1\"></span>\u00e0 o di<span class=\"_ _0\"></span> una CGU \u00e8 il mag<span class=\"_ _1\"></span>giore<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>ra il suo valore d\u2019uso e il<span class=\"_ _0\"></span> suo f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>edotti <span class=\"_ _0\"></span>i costi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dis<span class=\"_ _1\"></span>mission<span class=\"_ _1\"></span>e. <span class=\"_ _2\"></span>P<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inare <span class=\"_ _0\"></span>il valore d\u2019uso, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>atte<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>timati<span class=\"_ _56\"></span> son<span class=\"_ _1\"></span>o att<span class=\"_ _1\"></span>ualiz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zand<span class=\"_ _1\"></span>o u<span class=\"_ _1\"></span>n t<span class=\"_ _1\"></span>asso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sconto <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>rifl<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i corr<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>rcato del <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _0\"></span>temp<span class=\"_ _1\"></span>ora<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>den<span class=\"_ _1\"></span>aro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei rischi speci<span class=\"_ _1\"></span>fici <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>o della <span class=\"_ _0\"></span>CGU. Qua<span class=\"_ _1\"></span>ndo <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>CGU <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ccede <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _0\"></span>rec<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>abile <span class=\"_ _0\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a una p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a per r<span class=\"_ _1\"></span>iduzion<span class=\"_ _1\"></span>e di valo<span class=\"_ _1\"></span>re.<span class=\"_ _24e\"> </span>Le p<span class=\"_ _1\"></span>erdite <span class=\"_ _1\"></span>per r<span class=\"_ _1\"></span>iduzio<span class=\"_ _1\"></span>ne di v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>util<span class=\"_ _1\"></span>e/<span class=\"_ _0\"></span>(p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a) dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serciz<span class=\"_ _1\"></span>io. Que<span class=\"_ _1\"></span>lle re<span class=\"_ _1\"></span>lative alla <span class=\"_ _2\"></span>CGU <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>pri<span class=\"_ _1\"></span>ma <span class=\"_ _56\"></span>im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>a <span class=\"_ _2\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>event<span class=\"_ _1\"></span>uale <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>viam<span class=\"_ _1\"></span>ento <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>lloc<span class=\"_ _1\"></span>ato alla <span class=\"_ _f\"> </span>CGU, <span class=\"_ _f\"> </span>quind<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>opor<span class=\"_ _1\"></span>ziona<span class=\"_ _1\"></span>lmente <span class=\"_ _f\"> </span>a <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iduzio<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _f\"> </span>altr<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>pongon<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>CGU. Le <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>riduzi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>av<span class=\"_ _1\"></span>viame<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ssere <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ipris<span class=\"_ _1\"></span>tinate<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>re attiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>rid<span class=\"_ _1\"></span>uzione di <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lore rilevate in <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizi prece<span class=\"_ _1\"></span>denti vengono ripr<span class=\"_ _1\"></span>istin<span class=\"_ _1\"></span>ate <span class=\"_ _0\"></span>fino al <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>arebb<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _0\"></span>dete<span class=\"_ _1\"></span>rmin<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>(al <span class=\"_ _0\"></span>netto degli <span class=\"_ _0\"></span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tam<span class=\"_ _1\"></span>enti) <span class=\"_ _0\"></span>se la <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r rid<span class=\"_ _1\"></span>uzione di v<span class=\"_ _1\"></span>alore d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 non foss<span class=\"_ _1\"></span>e mai st<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>a contab<span class=\"_ _1\"></span>ilizz<span class=\"_ _1\"></span>ata.<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-338": {
   "value": "<div class=\"t m0 hc ff1 fs7 fc0 sc0 ls1 ws1 gs16c\">Bene<span class=\"_ _0\"></span>fici ai dipendenti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs16d\">Il valo<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>di iscr<span class=\"_ _1\"></span>izione in bilan<span class=\"_ _1\"></span>cio dei piani a benefi<span class=\"_ _1\"></span>ci <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>finiti \u00e8 <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nato utilizz<span class=\"_ _1\"></span>ando val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>oni </div>attu<span class=\"_ _1\"></span>ariali  c<span class=\"_ _1\"></span>he  rich<span class=\"_ _1\"></span>iedon<span class=\"_ _1\"></span>o  l\u2019<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>abor<span class=\"_ _1\"></span>azione <span class=\"_ _15\"> </span>di  ipot<span class=\"_ _1\"></span>esi  circ<span class=\"_ _1\"></span>a  i  ta<span class=\"_ _1\"></span>ssi  di  scon<span class=\"_ _1\"></span>to,  il  tas<span class=\"_ _1\"></span>so  attes<span class=\"_ _1\"></span>o  di ren<span class=\"_ _1\"></span>dimento degli impie<span class=\"_ _1\"></span>ghi, i <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>incr<span class=\"_ _1\"></span>ementi sal<span class=\"_ _1\"></span>ariali<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>i ta<span class=\"_ _1\"></span>ssi <span class=\"_ _0\"></span>di mor<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>it\u00e0 ed <span class=\"_ _0\"></span>il futu<span class=\"_ _1\"></span>ro <span class=\"_ _0\"></span>inc<span class=\"_ _1\"></span>remento del<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>nsioni. Il Gru<span class=\"_ _1\"></span>ppo ritie<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>agionevo<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>i tassi sti<span class=\"_ _1\"></span>mati <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>gli <span class=\"_ _0\"></span>att<span class=\"_ _1\"></span>uari per le valut<span class=\"_ _1\"></span>azioni alla dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>chiu<span class=\"_ _1\"></span>sura <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio, ma <span class=\"_ _2\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>clude che <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>sign<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ativi <span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>mbiam<span class=\"_ _1\"></span>enti <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _0\"></span>po<span class=\"_ _1\"></span>ssan<span class=\"_ _1\"></span>o comp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tar<span class=\"_ _1\"></span>e effetti sign<span class=\"_ _1\"></span>ificati<span class=\"_ _1\"></span>vi sull<span class=\"_ _1\"></span>a passiv<span class=\"_ _1\"></span>it\u00e0 isc<span class=\"_ _1\"></span>ritt<span class=\"_ _1\"></span>a a bilan<span class=\"_ _1\"></span>cio<span class=\"_ _24e\"> </span>1.<span class=\"_ _2\"></span>3.3. Bene<span class=\"_ _0\"></span>fici ai dipenden<span class=\"_ _0\"></span>ti<span class=\"_ _24e\"> </span>Ben<span class=\"_ _1\"></span>efici a bre<span class=\"_ _0\"></span>ve termi<span class=\"_ _1\"></span>ne per i di<span class=\"_ _1\"></span>pende<span class=\"_ _1\"></span>nti<span class=\"_ _24e\"> </span>I <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>eve <span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>ine <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>nel <span class=\"_ _17\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene for<span class=\"_ _1\"></span>nita <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>d\u00e0 <span class=\"_ _17\"></span>luogo <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>ta<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefici<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>leva <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>impor<span class=\"_ _1\"></span>to che <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>pr<span class=\"_ _1\"></span>evede <span class=\"_ _f\"> </span>dovr<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>esse<span class=\"_ _1\"></span>re <span class=\"_ _f\"></span>pagato <span class=\"_ _f\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"> </span>un\u2019obblig<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>att<span class=\"_ _1\"></span>uale, <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>egale <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>im<span class=\"_ _1\"></span>plicit<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>ad effett<span class=\"_ _1\"></span>uare tali pagam<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>segue<span class=\"_ _1\"></span>nza <span class=\"_ _0\"></span>di eventi <span class=\"_ _0\"></span>pas<span class=\"_ _1\"></span>sati <span class=\"_ _0\"></span>ed \u00e8 <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ossibil<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>eff<span class=\"_ _1\"></span>ettuar<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tima attendibile dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>ob<span class=\"_ _1\"></span>bligazione.<span class=\"_ _24e\"> </span>Ope<span class=\"_ _1\"></span>razioni con pa<span class=\"_ _1\"></span>gam<span class=\"_ _1\"></span>ento basato su azioni<span class=\"_ _24e\"> </span>Le <span class=\"_ _56\"></span>im<span class=\"_ _1\"></span>prese <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>iconos<span class=\"_ _1\"></span>cono <span class=\"_ _56\"></span>be<span class=\"_ _1\"></span>nefici <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>ddizion<span class=\"_ _1\"></span>ali <span class=\"_ _56\"></span>alle <span class=\"_ _56\"></span>f<span class=\"_ _1\"></span>unzion<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>ap<span class=\"_ _1\"></span>icali <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>ttraver<span class=\"_ _1\"></span>so pian<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>paga<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>basato <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>regolate <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ssa <span class=\"_ _1\"></span>(<span class=\"ff6 ls5 ws5\">phantom stock option</span>). Se<span class=\"_ _1\"></span>condo <span class=\"_ _1\"></span>quanto st<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>to <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span>\u201cPag<span class=\"_ _1\"></span>amenti <span class=\"_ _0\"></span>bas<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>azi<span class=\"_ _1\"></span>oni\u201d), <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span><span class=\"ff6 ls5 ws5\">phantom <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ock <span class=\"_ _2\"></span>option<span class=\"ff3 lsbe wsc1\"> <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _17\"></span>a<span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>r<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _17\"></span> <span class=\"_ _56\"></span>d<span class=\"_ _17\"></span>i<span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>n<span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>n<span class=\"_ _17\"></span>ti<span class=\"_ _0\"></span> </span></span><span class=\"ff6 ls5 ws5\"><span class=\"ff3 lsbe wsc1\"></span></span>vengon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>loriz<span class=\"_ _1\"></span>zate al <span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>air value al mome<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>asse<span class=\"_ _1\"></span>gnazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle stess<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>(<span class=\"_ _1\"></span><span class=\"ff6 ls88 ws8a\">g<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nt d<span class=\"_ _1\"></span>ate</span>) se<span class=\"_ _1\"></span>condo mod<span class=\"_ _1\"></span>elli <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ngono <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>attori <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>elem<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>(il <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>ezzo <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019opzione, <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>opzion<span class=\"_ _1\"></span>e, il <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>rezzo corr<span class=\"_ _1\"></span>ente delle azion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>sotto<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>anti, l\u2019<span class=\"_ _0\"></span>attes<span class=\"_ _1\"></span>a volatilit<span class=\"_ _1\"></span>\u00e0 del prez<span class=\"_ _1\"></span>zo <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle azioni, i div<span class=\"_ _1\"></span>idend<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>atte<span class=\"_ _1\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>asso d\u2019intere<span class=\"_ _1\"></span>sse <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>stime<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>a risch<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>zer<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>lu<span class=\"_ _1\"></span>ngo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>ita dell\u2019opzione) vigen<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019assegna<span class=\"_ _1\"></span>zione. <span class=\"_ _f\"></span>Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>iritto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ivien<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ese<span class=\"_ _1\"></span>rcita<span class=\"_ _1\"></span>bile <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>opo <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>cer<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span>iodo e/<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>verifi<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ndizio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>orman<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>(<span class=\"ff6 lsa wsb\">v<span class=\"_ _0\"></span>esting <span class=\"_ _1\"></span>period<span class=\"_ _1\"></span><span class=\"ff3 ls1 ws1\">), <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mple<span class=\"_ _1\"></span>ssivo <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle </span></span>opzion<span class=\"_ _1\"></span>i viene <span class=\"_ _1\"></span>ripar<span class=\"_ _1\"></span>tito <span class=\"_ _1\"></span>pro-rat<span class=\"_ _1\"></span>a <span class=\"ff6 lsa wsb\">temporis</span> lungo il p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do sud<span class=\"_ _1\"></span>detto e isc<span class=\"_ _1\"></span>ritto a C<span class=\"_ _1\"></span>onto Econom<span class=\"_ _1\"></span>ico con <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ropa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>ta <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>passivo <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>rente. <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ogni <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizio, <span class=\"_ _f\"></span>cos\u00ec <span class=\"_ _17\"></span>come defin<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ll\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>nata <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>mero <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>opzi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _17\"></span>arri<span class=\"_ _1\"></span>veran<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>a maturazione (e<span class=\"_ _0\"></span> quindi del nume<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span> dei dipe<span class=\"_ _1\"></span>ndenti che a<span class=\"_ _0\"></span>vr<span class=\"_ _1\"></span>anno diritto a esercitare le opzioni)<span class=\"_ _0\"></span>. L<span class=\"_ _1\"></span>a var<span class=\"_ _1\"></span>iazione di <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>iscr<span class=\"_ _1\"></span>itta ad <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>o riduzio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>ssivo <span class=\"_ _0\"></span>non corrente sopr<span class=\"_ _1\"></span>a cit<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ropar<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>nomico. <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cad<span class=\"_ _1\"></span>enza <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>opzio<span class=\"_ _1\"></span>ni ese<span class=\"_ _1\"></span>rcit<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>regolate <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uota <span class=\"_ _17\"></span>corri<span class=\"_ _1\"></span>spond<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>umero <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e azion<span class=\"_ _1\"></span>i emes<span class=\"_ _1\"></span>se e il valo<span class=\"_ _1\"></span>re nomi<span class=\"_ _1\"></span>nale di cia<span class=\"_ _1\"></span>scuna az<span class=\"_ _1\"></span>ione.<span class=\"_ _24e\"> </span>Piani a co<span class=\"_ _1\"></span>ntribuzione defin<span class=\"_ _1\"></span>ita<span class=\"_ _24e\"> </span>I <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>ributi <span class=\"_ _16\"> </span>da <span class=\"_ _f\"> </span>ve<span class=\"_ _1\"></span>rsa<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>pia<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>a <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>ntrib<span class=\"_ _1\"></span>uzione <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>efinit<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _d\"> </span>com<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>onto Econo<span class=\"_ _1\"></span>mico <span class=\"_ _17\"></span>lungo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dip<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>oro <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>lavor<span class=\"_ _1\"></span>ativa; <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ributi<span class=\"_ _18\"></span> ver<span class=\"_ _1\"></span>sati  in <span class=\"_ _15\"> </span>antic<span class=\"_ _1\"></span>ipo  so<span class=\"_ _1\"></span>no  ril<span class=\"_ _1\"></span>evati  t<span class=\"_ _1\"></span>ra  le <span class=\"_ _15\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0  n<span class=\"_ _1\"></span>ella  m<span class=\"_ _1\"></span>isura <span class=\"_ _15\"> </span>in  cu<span class=\"_ _1\"></span>i  il  pa<span class=\"_ _1\"></span>gamen<span class=\"_ _1\"></span>to  antici<span class=\"_ _1\"></span>pato dete<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span>r\u00e0 una r<span class=\"_ _1\"></span>iduzio<span class=\"_ _1\"></span>ne dei pa<span class=\"_ _1\"></span>game<span class=\"_ _1\"></span>nti futu<span class=\"_ _1\"></span>ri o un rim<span class=\"_ _1\"></span>bor<span class=\"_ _1\"></span>so.<span class=\"_ _24e\"> </span>Piani a b<span class=\"_ _1\"></span>enefici definiti<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019obbli<span class=\"_ _1\"></span>gazion<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>nett<span class=\"_ _1\"></span>a <span class=\"_ _1d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _1d\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1d\"> </span>de<span class=\"_ _1\"></span>rivant<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>da <span class=\"_ _1d\"> </span>p<span class=\"_ _1\"></span>iani <span class=\"_ _1d\"> </span>a <span class=\"_ _e\"> </span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span>finiti <span class=\"_ _e\"> </span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>c<span class=\"_ _1\"></span>alcolat<span class=\"_ _1\"></span>a sep<span class=\"_ _1\"></span>arat<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _16\"> </span>ciascu<span class=\"_ _1\"></span>n <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>iano <span class=\"_ _16\"> </span>s<span class=\"_ _1\"></span>timand<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>l<span class=\"_ _1\"></span>\u2019impo<span class=\"_ _1\"></span>rto  del <span class=\"_ _16\"> </span>be<span class=\"_ _1\"></span>neficio  futur<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _16\"> </span>i <span class=\"_ _16\"> </span>dipen<span class=\"_ _1\"></span>denti<span class=\"_ _1a\"></span> hanno maturato in cam<span class=\"_ _1\"></span>bio<span class=\"_ _0\"></span> dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>restata n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _2\"></span>es<span class=\"_ _1\"></span>erciz<span class=\"_ _0\"></span>io corrente e nei precedenti es<span class=\"_ _1\"></span>erciz<span class=\"_ _0\"></span>i; ta<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>benefi<span class=\"_ _1\"></span>cio <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ato e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>fai<span class=\"_ _1\"></span>r va<span class=\"_ _1\"></span>lue <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>eventual<span class=\"_ _1\"></span>i atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>vizi<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>el p<span class=\"_ _1\"></span>iano <span class=\"_ _1\"></span>vengon<span class=\"_ _1\"></span>o det<span class=\"_ _1\"></span>ratti <span class=\"_ _17\"></span>dalle <span class=\"_ _17\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _17\"></span>Il <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>alco<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>ese<span class=\"_ _1\"></span>guito <span class=\"_ _17\"></span>da <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>uario <span class=\"_ _17\"></span>ind<span class=\"_ _1\"></span>ipen<span class=\"_ _1\"></span>dente <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zand<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>meto<span class=\"_ _1\"></span>do del<span class=\"_ _1\"></span>la <span class=\"_ _16\"> </span>proie<span class=\"_ _1\"></span>zione <span class=\"_ _16\"> </span>u<span class=\"_ _1\"></span>nita<span class=\"_ _1\"></span>ria <span class=\"_ _16\"> </span>del  credito. <span class=\"_ _16\"> </span>Q<span class=\"_ _1\"></span>ualor<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>c<span class=\"_ _1\"></span>alcolo <span class=\"_ _16\"> </span>ge<span class=\"_ _1\"></span>neri <span class=\"_ _16\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>bene<span class=\"_ _1\"></span>ficio <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>Gr<span class=\"_ _1\"></span>uppo, l\u2019ammont<span class=\"_ _1\"></span>are <span class=\"_ _f\"></span>dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evata <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>limit<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>attu<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>efici <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>ci <span class=\"_ _17\"></span>disp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>i sotto fo<span class=\"_ _1\"></span>rma di r<span class=\"_ _1\"></span>imbor<span class=\"_ _1\"></span>si dal pia<span class=\"_ _1\"></span>no o di rid<span class=\"_ _1\"></span>uzioni d<span class=\"_ _1\"></span>ei contr<span class=\"_ _1\"></span>ibuti fu<span class=\"_ _1\"></span>turi d<span class=\"_ _1\"></span>el pian<span class=\"_ _1\"></span>o.<span class=\"_ _24e\"> </span>Gli <span class=\"_ _d\"> </span>utili <span class=\"_ _d\"> </span>e <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _f\"> </span>attu<span class=\"_ _1\"></span>arial<span class=\"_ _1\"></span>i, <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>rend<span class=\"_ _1\"></span>imenti <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>izio <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>iano <span class=\"_ _f\"> </span>(escl<span class=\"_ _1\"></span>usi <span class=\"_ _f\"> </span>gli inter<span class=\"_ _1\"></span>essi) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>m<span class=\"_ _1\"></span>assimal<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>(es<span class=\"_ _1\"></span>clusi <span class=\"_ _2\"></span>event<span class=\"_ _1\"></span>uali <span class=\"_ _2\"></span>inte<span class=\"_ _1\"></span>ressi) <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _56\"></span>e<span class=\"_ _1\"></span>mergo<span class=\"_ _1\"></span>no <span class=\"_ _56\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>eguito<span class=\"_ _24e\"> </span>delle <span class=\"_ _0\"></span>rivalutazioni<span class=\"_ _0\"></span> della<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>ivit\u00e0 netta <span class=\"_ _0\"></span>per pi<span class=\"_ _0\"></span>ani <span class=\"_ _0\"></span>a benefic<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>finiti <span class=\"_ _0\"></span>sono ril<span class=\"_ _0\"></span>evati <span class=\"_ _0\"></span>immediatament<span class=\"_ _0\"></span>e nel<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>onen<span class=\"_ _1\"></span>ti d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Conto <span class=\"_ _1\"></span>Econom<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>comple<span class=\"_ _1\"></span>ssivo. <span class=\"_ _1\"></span>Gli <span class=\"_ _1\"></span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _1\"></span>netti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ell\u2019eserci<span class=\"_ _1\"></span>zio s<span class=\"_ _1\"></span>ulla passivit\u00e0/<span class=\"_ _2\"></span>(attivit\u00e0<span class=\"_ _0\"></span>) <span class=\"_ _f\"> </span>netta <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>benefici <span class=\"_ _f\"> </span>definiti<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>calcolati <span class=\"_ _f\"> </span>applicando<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>passivit\u00e0/<span class=\"_ _2\"></span>(attivit\u00e0)<span class=\"_ _0\"></span> nett<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>tass<span class=\"_ _1\"></span>o di <span class=\"_ _1\"></span>sconto <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzato <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r att<span class=\"_ _1\"></span>ualizz<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ob<span class=\"_ _1\"></span>bliga<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>a b<span class=\"_ _1\"></span>enefi<span class=\"_ _1\"></span>ci de<span class=\"_ _1\"></span>finiti, <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>a all\u2019<span class=\"_ _1\"></span>inizio <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio, <span class=\"_ _f\"> </span>cons<span class=\"_ _1\"></span>ider<span class=\"_ _1\"></span>ando <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0/<span class=\"_ _0\"></span>(attivi<span class=\"_ _1\"></span>t\u00e0) <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>tta <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er ben<span class=\"_ _1\"></span>efici <span class=\"_ _17\"></span>defi<span class=\"_ _1\"></span>niti <span class=\"_ _17\"></span>av<span class=\"_ _1\"></span>venute <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rso <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ribuzi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>inc<span class=\"_ _1\"></span>assate <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei ben<span class=\"_ _1\"></span>efici pa<span class=\"_ _1\"></span>gati. Gli int<span class=\"_ _0\"></span>eressi<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>netti<span class=\"_ _0\"></span> e gli altri co<span class=\"_ _0\"></span>sti relativi ai pi<span class=\"_ _0\"></span>ani a benefici<span class=\"_ _0\"></span> definiti sono in<span class=\"_ _0\"></span>vece<span class=\"_ _0\"></span> rilevati<span class=\"_ _0\"></span> nell\u2019util<span class=\"_ _0\"></span>e/<span class=\"_ _24e\"> </span>(perdit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>) dell\u2019esercizio.<span class=\"_ _24e\"> </span>Qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>ve<span class=\"_ _1\"></span>ngono <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>piano <span class=\"_ _f\"></span>o <span class=\"_ _17\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>piano <span class=\"_ _f\"></span>viene rid<span class=\"_ _1\"></span>otto, <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>qu<span class=\"_ _1\"></span>ota <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>eficio <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>co <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>alle <span class=\"_ _f\"></span>pres<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>lavoro <span class=\"_ _f\"> </span>passat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>l\u2019utile <span class=\"_ _17\"></span>o la <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ante <span class=\"_ _17\"></span>dalla <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iduzion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>pian<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _17\"></span>nell<span class=\"_ _1\"></span>\u2019utile/(perdi<span class=\"_ _1\"></span>ta) <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l mom<span class=\"_ _1\"></span>ento in cui l<span class=\"_ _1\"></span>a rettific<span class=\"_ _1\"></span>a o la rid<span class=\"_ _1\"></span>uzione si ve<span class=\"_ _1\"></span>rific<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>Altri be<span class=\"_ _1\"></span>nefici ai dip<span class=\"_ _1\"></span>endenti a lu<span class=\"_ _1\"></span>ngo termi<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019obbli<span class=\"_ _1\"></span>gazion<span class=\"_ _1\"></span>e nett<span class=\"_ _1\"></span>a del G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po a se<span class=\"_ _1\"></span>guito di <span class=\"_ _1\"></span>benefi<span class=\"_ _1\"></span>ci ai di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti a lu<span class=\"_ _1\"></span>ngo term<span class=\"_ _1\"></span>ine cor<span class=\"_ _1\"></span>rispo<span class=\"_ _1\"></span>nde all\u2019<span class=\"_ _1\"></span>impor<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>benefi<span class=\"_ _1\"></span>cio <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>che <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>h<span class=\"_ _1\"></span>anno <span class=\"_ _f\"> </span>matur<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>le <span class=\"_ _f\"> </span>pre<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>zioni <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>lavoro nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>rente <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>prece<span class=\"_ _1\"></span>denti. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>eficio <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ato. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono ril<span class=\"_ _1\"></span>evate nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>uti<span class=\"_ _1\"></span>le/<span class=\"_ _0\"></span>(p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a) dell\u2019ese<span class=\"_ _1\"></span>rcizio qua<span class=\"_ _1\"></span>ndo em<span class=\"_ _1\"></span>ergon<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "P<span class=\"_ _0\"></span>agamenti basa<span class=\"_ _2\"></span>ti su azioni r<span class=\"_ _0\"></span>egola<span class=\"_ _0\"></span>te per cassa \u2013 piano di incen<span class=\"_ _2\"></span>tivazione a medio lungo termine La <span class=\"_ _d\"> </span>determinazione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>fair <span class=\"_ _f\"> </span>value <span class=\"_ _d\"> </span>delle <span class=\"_ _d\"> </span>azioni <span class=\"_ _f\"> </span>assegnabili <span class=\"_ _f\"> </span>me<span class=\"_ _1\"></span>dian<span class=\"_ _0\"></span>te <span class=\"_ _f\"> </span>il <span class=\"_ _d\"> </span>piano <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>incentivazione n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e9 la<span class=\"_ _1\"></span> mis<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>ei d<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>itti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>i so<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span> so<span class=\"_ _1\"></span>gg<span class=\"_ _1\"></span>etti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e al<span class=\"_ _1\"></span>l\u2019att<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ati<span class=\"_ _56\"></span> del G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>e al rag<span class=\"_ _1\"></span>giun<span class=\"_ _1\"></span>gimento dei t<span class=\"_ _1\"></span>arget asse<span class=\"_ _1\"></span>gnati ai bene<span class=\"_ _1\"></span>ficiari<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Il Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>tima la proba<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 di <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>agg<span class=\"_ _1\"></span>iungim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>risu<span class=\"_ _1\"></span>ltati <span class=\"_ _f\"> </span>coeren<span class=\"_ _1\"></span>temente <span class=\"_ _f\"> </span>alle <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>revisio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>conte<span class=\"_ _1\"></span>nute <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>pia<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>pl<span class=\"_ _1\"></span>urien<span class=\"_ _1\"></span>nale adott<span class=\"_ _1\"></span>ato dal C<span class=\"_ _1\"></span>onsigli<span class=\"_ _1\"></span>o di Amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>Ope<span class=\"_ _1\"></span>razioni con pa<span class=\"_ _1\"></span>gam<span class=\"_ _1\"></span>ento basato su azioni<span class=\"_ _24e\"> </span>Le <span class=\"_ _56\"></span>im<span class=\"_ _1\"></span>prese <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>iconos<span class=\"_ _1\"></span>cono <span class=\"_ _56\"></span>be<span class=\"_ _1\"></span>nefici <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>ddizion<span class=\"_ _1\"></span>ali <span class=\"_ _56\"></span>alle <span class=\"_ _56\"></span>f<span class=\"_ _1\"></span>unzion<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>ap<span class=\"_ _1\"></span>icali <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>ttraver<span class=\"_ _1\"></span>so pian<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>paga<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>basato <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>regolate <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ssa <span class=\"_ _1\"></span>(<span class=\"ff6 ls5 ws5\">phantom stock option</span>). Se<span class=\"_ _1\"></span>condo <span class=\"_ _1\"></span>quanto st<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>to <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span>\u201cPag<span class=\"_ _1\"></span>amenti <span class=\"_ _0\"></span>bas<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>azi<span class=\"_ _1\"></span>oni\u201d), <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span><span class=\"ff6 ls5 ws5\">phantom <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ock <span class=\"_ _2\"></span>option<span class=\"ff3 lsbe wsc1\"> <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _17\"></span>a<span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>r<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _17\"></span> <span class=\"_ _56\"></span>d<span class=\"_ _17\"></span>i<span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>n<span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>n<span class=\"_ _17\"></span>ti<span class=\"_ _0\"></span> </span></span><span class=\"ff6 ls5 ws5\"><span class=\"ff3 lsbe wsc1\"></span></span><span class=\"ff6 ls5 ws5\"><span class=\"ff3 lsbe wsc1\"></span></span>vengon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>loriz<span class=\"_ _1\"></span>zate al <span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>air value al mome<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>asse<span class=\"_ _1\"></span>gnazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle stess<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>(<span class=\"_ _1\"></span><span class=\"ff6 ls88 ws8a\">g<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nt d<span class=\"_ _1\"></span>ate</span>) se<span class=\"_ _1\"></span>condo mod<span class=\"_ _1\"></span>elli <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ngono <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>attori <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>elem<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>(il <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>ezzo <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019opzione, <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>opzion<span class=\"_ _1\"></span>e, il <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>rezzo corr<span class=\"_ _1\"></span>ente delle azion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>sotto<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>anti, l\u2019<span class=\"_ _0\"></span>attes<span class=\"_ _1\"></span>a volatilit<span class=\"_ _1\"></span>\u00e0 del prez<span class=\"_ _1\"></span>zo <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle azioni, i div<span class=\"_ _1\"></span>idend<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>atte<span class=\"_ _1\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>asso d\u2019intere<span class=\"_ _1\"></span>sse <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>stime<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>a risch<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>zer<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>lu<span class=\"_ _1\"></span>ngo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>ita dell\u2019opzione) vigen<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019assegna<span class=\"_ _1\"></span>zione. <span class=\"_ _f\"></span>Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>iritto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ivien<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ese<span class=\"_ _1\"></span>rcita<span class=\"_ _1\"></span>bile <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>opo <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>cer<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span>iodo e/<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>verifi<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ndizio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>orman<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>(<span class=\"ff6 lsa wsb\">v<span class=\"_ _0\"></span>esting <span class=\"_ _1\"></span>period<span class=\"_ _1\"></span><span class=\"ff3 ls1 ws1\">), <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mple<span class=\"_ _1\"></span>ssivo <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle </span></span>opzion<span class=\"_ _1\"></span>i viene <span class=\"_ _1\"></span>ripar<span class=\"_ _1\"></span>tito <span class=\"_ _1\"></span>pro-rat<span class=\"_ _1\"></span>a <span class=\"ff6 lsa wsb\">temporis</span> lungo il p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do sud<span class=\"_ _1\"></span>detto e isc<span class=\"_ _1\"></span>ritto a C<span class=\"_ _1\"></span>onto Econom<span class=\"_ _1\"></span>ico con <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ropa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>ta <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>passivo <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>rente. <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ogni <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizio, <span class=\"_ _f\"></span>cos\u00ec <span class=\"_ _17\"></span>come defin<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ll\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>nata <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>mero <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>opzi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _17\"></span>arri<span class=\"_ _1\"></span>veran<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>a maturazione (e<span class=\"_ _0\"></span> quindi del nume<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span> dei dipe<span class=\"_ _1\"></span>ndenti che a<span class=\"_ _0\"></span>vr<span class=\"_ _1\"></span>anno diritto a esercitare le opzioni)<span class=\"_ _0\"></span>. L<span class=\"_ _1\"></span>a var<span class=\"_ _1\"></span>iazione di <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>iscr<span class=\"_ _1\"></span>itta ad <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>o riduzio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>ssivo <span class=\"_ _0\"></span>non corrente sopr<span class=\"_ _1\"></span>a cit<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ropar<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>nomico. <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cad<span class=\"_ _1\"></span>enza <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>opzio<span class=\"_ _1\"></span>ni ese<span class=\"_ _1\"></span>rcit<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>regolate <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uota <span class=\"_ _17\"></span>corri<span class=\"_ _1\"></span>spond<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>umero <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e azion<span class=\"_ _1\"></span>i emes<span class=\"_ _1\"></span>se e il valo<span class=\"_ _1\"></span>re nomi<span class=\"_ _1\"></span>nale di cia<span class=\"_ _1\"></span>scuna az<span class=\"_ _1\"></span>ione.<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "1.<span class=\"_ _0\"></span>1.3. Immobilizzaz<span class=\"_ _0\"></span>ioni i<span class=\"_ _1\"></span>mmateriali a vita utile indefinita<span class=\"_ _24e\"> </span>Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne Avviamento<span class=\"_ _0\"></span><span class=\"ls1 ws1\">:<span class=\"ff3\"> <span class=\"_ _12\"> </span>l\u2019avv<span class=\"_ _1\"></span>iamento <span class=\"_ _12\"> </span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ante <span class=\"_ _13\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zioni <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>a<span class=\"_ _1\"></span>ggreg<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>azie<span class=\"_ _1\"></span>ndal<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>r<span class=\"_ _1\"></span>appre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>a </span></span>l\u2019eccede<span class=\"_ _1\"></span>nza <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>ositiva <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>costo <span class=\"_ _16\"> </span>di <span class=\"_ _d\"> </span>ac<span class=\"_ _1\"></span>quisizion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>lla <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>rcentu<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>sp<span class=\"_ _1\"></span>etta<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po dei <span class=\"_ _16\"> </span>val<span class=\"_ _1\"></span>ori <span class=\"_ _16\"> </span>corre<span class=\"_ _1\"></span>nti, <span class=\"_ _d\"> </span>f<span class=\"_ _1\"></span>air <span class=\"_ _16\"> </span>value<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0, <span class=\"_ _16\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _16\"> </span>potenz<span class=\"_ _1\"></span>iali <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>dentifi<span class=\"_ _1\"></span>cabi<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>a dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acq<span class=\"_ _1\"></span>uisizion<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>L<span class=\"_ _56\"></span>\u2019a<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ilevato <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>utile <span class=\"_ _17\"></span>indefi<span class=\"_ _1\"></span>nita <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>iene amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizza<span class=\"_ _1\"></span>to, bens\u00ec sott<span class=\"_ _1\"></span>opos<span class=\"_ _1\"></span>to annua<span class=\"_ _1\"></span>lmente an<span class=\"_ _1\"></span>che in ass<span class=\"_ _1\"></span>enza di i<span class=\"_ _1\"></span>ndic<span class=\"_ _1\"></span>atori di pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a di valo<span class=\"_ _1\"></span>re, o <span class=\"_ _f\"> </span>pi\u00f9 <span class=\"_ _f\"> </span>freq<span class=\"_ _1\"></span>uentem<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>se <span class=\"_ _f\"></span>necess<span class=\"_ _1\"></span>ario, <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>veri<span class=\"_ _1\"></span>fiche <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>id<span class=\"_ _1\"></span>entific<span class=\"_ _1\"></span>are <span class=\"_ _f\"> </span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>riduzio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>alore (<span class=\"ff6 ls5 ws5\">impairment <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>est<span class=\"ff3 ls1 ws1\">). <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>imme<span class=\"_ _1\"></span>diata<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>non </span></span>son<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>succes<span class=\"_ _1\"></span>sivam<span class=\"_ _1\"></span>ente <span class=\"_ _16\"> </span>rip<span class=\"_ _1\"></span>risti<span class=\"_ _1\"></span>nate.  Dopo  la <span class=\"_ _16\"> </span>ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>inizial<span class=\"_ _1\"></span>e, <span class=\"_ _16\"> </span>l\u2019a<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento  viene  valut<span class=\"_ _1\"></span>ato al <span class=\"_ _d\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>netto <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>umulate. <span class=\"_ _d\"> </span>In <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>aso <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cess<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>una <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 contr<span class=\"_ _1\"></span>ollat<span class=\"_ _1\"></span>a, <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>valor<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>netto <span class=\"_ _f\"> </span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>ess<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>att<span class=\"_ _1\"></span>ribui<span class=\"_ _1\"></span>bile <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>inclus<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>zione d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> pl<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a o m<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>a ce<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e.<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>i fin<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"ff6 ls5 ws5\">impairment <span class=\"_ _0\"></span>test<span class=\"ff3 ls1 ws1\">, <span class=\"_ _0\"></span>l\u2019a<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _0\"></span>\u00e8 alloc<span class=\"_ _1\"></span>ato </span></span>alle u<span class=\"_ _1\"></span>nit\u00e0 ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>trici d<span class=\"_ _1\"></span>ei flussi d<span class=\"_ _1\"></span>i cass<span class=\"_ _1\"></span>a (<span class=\"ff6\">cash gene<span class=\"_ _1\"></span>rating un<span class=\"_ _1\"></span>its</span> o CGU).<span class=\"_ _24e\"> </span>Altre <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mmob<span class=\"_ _1\"></span>ilizzazion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndefi<span class=\"_ _1\"></span>nita<span class=\"ff3\">: <span class=\"_ _1\"></span>un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>consid<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>e </span>ind<span class=\"_ _1\"></span>efinit<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>qu<span class=\"_ _1\"></span>ando, <span class=\"_ _d\"> </span>su<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>b<span class=\"_ _1\"></span>ase <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>un\u2019<span class=\"_ _0\"></span>ana<span class=\"_ _1\"></span>lisi <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>attori <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ilevanti<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>non <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>lim<span class=\"_ _1\"></span>ite <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>revedibi<span class=\"_ _1\"></span>le all\u2019ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _2\"></span>fin<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>al <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uale <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>revede <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _56\"></span>gen<span class=\"_ _1\"></span>eri <span class=\"_ _2\"></span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>etti <span class=\"_ _56\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _56\"></span>ent<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>l\u2019entit<span class=\"_ _1\"></span>\u00e0. Ai <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"ff6 ls5 ws5\">impairment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>test<span class=\"ff3 ls1 ws1\">, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>inde<span class=\"_ _1\"></span>finit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sono <span class=\"_ _17\"></span>verifi<span class=\"_ _1\"></span>cate <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>cupe<span class=\"_ _1\"></span>rabil<span class=\"_ _1\"></span>it\u00e0 </span></span>nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>u<span class=\"_ _1\"></span>nit\u00e0 <span class=\"_ _16\"> </span>gener<span class=\"_ _1\"></span>atri<span class=\"_ _1\"></span>ci <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>assa <span class=\"_ _16\"> </span>(<span class=\"ff6 lsa wsb\">cash<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>generating <span class=\"_ _f\"> </span>units<span class=\"ff3 ls1 ws1\"> <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>CGU<span class=\"_ _1\"></span>) <span class=\"_ _f\"> </span>cu<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono </span></span>allocate<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DescriptionOfAccountingPolicyForIntangibleAssetsWithAnIndefiniteUsefullLife",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-339": {
   "value": "1.<span class=\"_ _0\"></span>1.3. Immobilizzaz<span class=\"_ _0\"></span>ioni i<span class=\"_ _1\"></span>mmateriali a vita utile indefinita<span class=\"_ _24e\"> </span>Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne Avviamento<span class=\"_ _0\"></span><span class=\"ls1 ws1\">:<span class=\"ff3\"> <span class=\"_ _12\"> </span>l\u2019avv<span class=\"_ _1\"></span>iamento <span class=\"_ _12\"> </span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ante <span class=\"_ _13\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zioni <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>a<span class=\"_ _1\"></span>ggreg<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>azie<span class=\"_ _1\"></span>ndal<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>r<span class=\"_ _1\"></span>appre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>a </span></span>l\u2019eccede<span class=\"_ _1\"></span>nza <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>ositiva <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>costo <span class=\"_ _16\"> </span>di <span class=\"_ _d\"> </span>ac<span class=\"_ _1\"></span>quisizion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>lla <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>rcentu<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>sp<span class=\"_ _1\"></span>etta<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po dei <span class=\"_ _16\"> </span>val<span class=\"_ _1\"></span>ori <span class=\"_ _16\"> </span>corre<span class=\"_ _1\"></span>nti, <span class=\"_ _d\"> </span>f<span class=\"_ _1\"></span>air <span class=\"_ _16\"> </span>value<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0, <span class=\"_ _16\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _16\"> </span>potenz<span class=\"_ _1\"></span>iali <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>dentifi<span class=\"_ _1\"></span>cabi<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>a dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acq<span class=\"_ _1\"></span>uisizion<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>L<span class=\"_ _56\"></span>\u2019a<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ilevato <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>utile <span class=\"_ _17\"></span>indefi<span class=\"_ _1\"></span>nita <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>iene amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizza<span class=\"_ _1\"></span>to, bens\u00ec sott<span class=\"_ _1\"></span>opos<span class=\"_ _1\"></span>to annua<span class=\"_ _1\"></span>lmente an<span class=\"_ _1\"></span>che in ass<span class=\"_ _1\"></span>enza di i<span class=\"_ _1\"></span>ndic<span class=\"_ _1\"></span>atori di pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a di valo<span class=\"_ _1\"></span>re, o <span class=\"_ _f\"> </span>pi\u00f9 <span class=\"_ _f\"> </span>freq<span class=\"_ _1\"></span>uentem<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>se <span class=\"_ _f\"></span>necess<span class=\"_ _1\"></span>ario, <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>veri<span class=\"_ _1\"></span>fiche <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>id<span class=\"_ _1\"></span>entific<span class=\"_ _1\"></span>are <span class=\"_ _f\"> </span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>riduzio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>alore (<span class=\"ff6 ls5 ws5\">impairment <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>est<span class=\"ff3 ls1 ws1\">). <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>imme<span class=\"_ _1\"></span>diata<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>non </span></span>son<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>succes<span class=\"_ _1\"></span>sivam<span class=\"_ _1\"></span>ente <span class=\"_ _16\"> </span>rip<span class=\"_ _1\"></span>risti<span class=\"_ _1\"></span>nate.  Dopo  la <span class=\"_ _16\"> </span>ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>inizial<span class=\"_ _1\"></span>e, <span class=\"_ _16\"> </span>l\u2019a<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento  viene  valut<span class=\"_ _1\"></span>ato al <span class=\"_ _d\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>netto <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>umulate. <span class=\"_ _d\"> </span>In <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>aso <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cess<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>una <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 contr<span class=\"_ _1\"></span>ollat<span class=\"_ _1\"></span>a, <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>valor<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>netto <span class=\"_ _f\"> </span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>ess<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>att<span class=\"_ _1\"></span>ribui<span class=\"_ _1\"></span>bile <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>inclus<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>zione d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> pl<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a o m<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>a ce<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e.<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>i fin<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"ff6 ls5 ws5\">impairment <span class=\"_ _0\"></span>test<span class=\"ff3 ls1 ws1\">, <span class=\"_ _0\"></span>l\u2019a<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>via<span class=\"_ _1\"></span>mento <span class=\"_ _0\"></span>\u00e8 alloc<span class=\"_ _1\"></span>ato </span></span>alle u<span class=\"_ _1\"></span>nit\u00e0 ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>trici d<span class=\"_ _1\"></span>ei flussi d<span class=\"_ _1\"></span>i cass<span class=\"_ _1\"></span>a (<span class=\"ff6\">cash gene<span class=\"_ _1\"></span>rating un<span class=\"_ _1\"></span>its</span> o CGU).<span class=\"_ _24e\"> </span>Altre <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mmob<span class=\"_ _1\"></span>ilizzazion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndefi<span class=\"_ _1\"></span>nita<span class=\"ff3\">: <span class=\"_ _1\"></span>un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>consid<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>e </span>ind<span class=\"_ _1\"></span>efinit<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>qu<span class=\"_ _1\"></span>ando, <span class=\"_ _d\"> </span>su<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>b<span class=\"_ _1\"></span>ase <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>un\u2019<span class=\"_ _0\"></span>ana<span class=\"_ _1\"></span>lisi <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>attori <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ilevanti<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>non <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>lim<span class=\"_ _1\"></span>ite <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>revedibi<span class=\"_ _1\"></span>le all\u2019ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _2\"></span>fin<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>al <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uale <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>revede <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _56\"></span>gen<span class=\"_ _1\"></span>eri <span class=\"_ _2\"></span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>etti <span class=\"_ _56\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _56\"></span>ent<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>l\u2019entit<span class=\"_ _1\"></span>\u00e0. Ai <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"ff6 ls5 ws5\">impairment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>test<span class=\"ff3 ls1 ws1\">, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>inde<span class=\"_ _1\"></span>finit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sono <span class=\"_ _17\"></span>verifi<span class=\"_ _1\"></span>cate <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>cupe<span class=\"_ _1\"></span>rabil<span class=\"_ _1\"></span>it\u00e0 </span></span>nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>u<span class=\"_ _1\"></span>nit\u00e0 <span class=\"_ _16\"> </span>gener<span class=\"_ _1\"></span>atri<span class=\"_ _1\"></span>ci <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>assa <span class=\"_ _16\"> </span>(<span class=\"ff6 lsa wsb\">cash<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>generating <span class=\"_ _f\"> </span>units<span class=\"ff3 ls1 ws1\"> <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>CGU<span class=\"_ _1\"></span>) <span class=\"_ _f\"> </span>cu<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono </span></span>allocate<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>1.4. Immobilizzaz<span class=\"_ _0\"></span>ioni im<span class=\"_ _1\"></span>materiali a vita utile definita<span class=\"_ _24e\"> </span>Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span>Ricerca <span class=\"_ _56\"></span>e <span class=\"_ _2\"></span>sviluppo<span class=\"ff3 ls1 ws1\">: <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>sp<span class=\"_ _1\"></span>ese <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>rice<span class=\"_ _1\"></span>rca <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _56\"></span>ri<span class=\"_ _1\"></span>levate <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>C<span class=\"_ _1\"></span>onto <span class=\"_ _56\"></span>Econ<span class=\"_ _1\"></span>omico <span class=\"_ _2\"></span>dell<span class=\"_ _1\"></span>\u2019E<span class=\"_ _1\"></span>sercizi<span class=\"_ _1\"></span>o </span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>sos<span class=\"_ _1\"></span>tenu<span class=\"_ _1\"></span>te. <span class=\"_ _56\"></span>Le <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>svi<span class=\"_ _1\"></span>lupp<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>sol<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>se <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _56\"></span>attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ile <span class=\"_ _56\"></span>al<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 dur<span class=\"_ _1\"></span>ante <span class=\"_ _1\"></span>il su<span class=\"_ _1\"></span>o sv<span class=\"_ _1\"></span>ilupp<span class=\"_ _1\"></span>o pu<span class=\"_ _1\"></span>\u00f2 e<span class=\"_ _1\"></span>ssere <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>attend<span class=\"_ _1\"></span>ibilme<span class=\"_ _1\"></span>nte, il <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>o il <span class=\"_ _1\"></span>proce<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>\u00e8 f<span class=\"_ _1\"></span>attibile in <span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>ini <span class=\"_ _1\"></span>tecnic<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>mercia<span class=\"_ _1\"></span>li, <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>babili <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>ci f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o i<span class=\"_ _1\"></span>ntende <span class=\"_ _1\"></span>e disp<span class=\"_ _1\"></span>one de<span class=\"_ _1\"></span>lle ris<span class=\"_ _1\"></span>orse <span class=\"_ _1\"></span>sufficie<span class=\"_ _1\"></span>nti a comp<span class=\"_ _1\"></span>leta<span class=\"_ _1\"></span>rne l<span class=\"_ _1\"></span>o svilu<span class=\"_ _1\"></span>ppo e a <span class=\"_ _1\"></span>usare <span class=\"_ _1\"></span>o vende<span class=\"_ _1\"></span>re l\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _1\"></span>. Le alt<span class=\"_ _1\"></span>re spe<span class=\"_ _1\"></span>se <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>vilup<span class=\"_ _1\"></span>po <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _f\"></span>nel <span class=\"_ _f\"> </span>Conto <span class=\"_ _f\"> </span>Econom<span class=\"_ _1\"></span>ico <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>son<span class=\"_ _1\"></span>o sos<span class=\"_ _1\"></span>tenute<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>spes<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>svil<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>critte <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l co<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>dell\u2019ammor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>to cumu<span class=\"_ _1\"></span>lato e dell<span class=\"_ _1\"></span>e eventual<span class=\"_ _1\"></span>i perdi<span class=\"_ _1\"></span>te per ri<span class=\"_ _1\"></span>duzione d<span class=\"_ _1\"></span>i valor<span class=\"_ _1\"></span>e cumulate<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Altre <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>imm<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>eriali<span class=\"ff3 ls1 ws1\">: <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>immat<span class=\"_ _1\"></span>eriali <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _17\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _17\"></span>defi<span class=\"_ _1\"></span>nita<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>is<span class=\"_ _1\"></span>critte <span class=\"_ _17\"></span>a<span class=\"_ _24e\"> </span></span>costo a<span class=\"_ _1\"></span>l netto de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>mento e de<span class=\"_ _1\"></span>lle eventu<span class=\"_ _1\"></span>ali perd<span class=\"_ _1\"></span>ite per r<span class=\"_ _1\"></span>iduzion<span class=\"_ _1\"></span>e di valo<span class=\"_ _1\"></span>re cumul<span class=\"_ _1\"></span>ati.<span class=\"_ _24e\"> </span>Cost<span class=\"_ _1\"></span>i succes<span class=\"_ _1\"></span>sivi<span class=\"_ _24e\"> </span>I cos<span class=\"_ _1\"></span>ti su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>i son<span class=\"_ _1\"></span>o ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>lizz<span class=\"_ _1\"></span>ati sol<span class=\"_ _1\"></span>o qua<span class=\"_ _1\"></span>ndo i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>no i <span class=\"_ _1\"></span>benefi<span class=\"_ _1\"></span>ci eco<span class=\"_ _1\"></span>nomici <span class=\"_ _1\"></span>fut<span class=\"_ _1\"></span>uri att<span class=\"_ _1\"></span>esi attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ili all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 a cu<span class=\"_ _1\"></span>i si r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>cono. <span class=\"_ _1\"></span>T<span class=\"_ _56\"></span>u<span class=\"_ _1\"></span>tti gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>succes<span class=\"_ _1\"></span>sivi, <span class=\"_ _1\"></span>compr<span class=\"_ _1\"></span>esi ma<span class=\"_ _1\"></span>rchi ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> inter<span class=\"_ _1\"></span>name<span class=\"_ _1\"></span>nte, son<span class=\"_ _1\"></span>o imput<span class=\"_ _1\"></span>ati nel C<span class=\"_ _1\"></span>onto Econom<span class=\"_ _1\"></span>ico dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio in cui so<span class=\"_ _1\"></span>no sos<span class=\"_ _1\"></span>tenuti.<span class=\"_ _24e\"> </span>Ammortamento<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019ammor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>amento viene rilev<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>Conto Economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _2\"></span>a quote costa<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>lungo la <span class=\"_ _0\"></span>vit<span class=\"_ _1\"></span>a utile stimata delle attivit\u00e0 immat<span class=\"_ _0\"></span>eriali dal moment<span class=\"_ _0\"></span>o in cui l\u2019<span class=\"_ _2\"></span>attivit\u00e0 \u00e8 disponibile per l\u2019<span class=\"_ _0\"></span>utilizzo<span class=\"_ _0\"></span>. Le vite u<span class=\"_ _1\"></span>tili sti<span class=\"_ _1\"></span>mate dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio corre<span class=\"_ _1\"></span>nte e degli e<span class=\"_ _1\"></span>sercizi co<span class=\"_ _1\"></span>mpar<span class=\"_ _1\"></span>ativi so<span class=\"_ _1\"></span>no le se<span class=\"_ _1\"></span>guenti:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">spe<span class=\"_ _1\"></span>se finan<span class=\"_ _1\"></span>ziarie p<span class=\"_ _1\"></span>lurie<span class=\"_ _1\"></span>nnali: 5 an<span class=\"_ _1\"></span>ni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">soft<span class=\"_ _1\"></span>ware<span class=\"_ _1\"></span>: 5 anni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">breve<span class=\"_ _1\"></span>tti: 5 anni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">man<span class=\"_ _1\"></span>utenzio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>su <span class=\"_ _f\"> </span>be<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>ter<span class=\"_ _1\"></span>zi: <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>o <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>dur<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>ben<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>e </span>minore.<span class=\"_ _24e\"> </span>I metod<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>di am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>mento, le vite utili e i valo<span class=\"_ _1\"></span>ri residu<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>no rivis<span class=\"_ _1\"></span>ti a ogni chiusu<span class=\"_ _1\"></span>ra di eser<span class=\"_ _1\"></span>cizio e mod<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ati, ove neces<span class=\"_ _1\"></span>sari<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>3.4. Fondi rischi e oneri<span class=\"_ _24e\"> </span>Gli <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ccanto<span class=\"_ _1\"></span>namen<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>ai <span class=\"_ _d\"> </span>fon<span class=\"_ _1\"></span>di <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>ischi <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>on<span class=\"_ _1\"></span>eri <span class=\"_ _d\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _d\"> </span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>dat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>mento, in <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>esenz<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un\u2019<span class=\"_ _0\"></span>ob<span class=\"_ _1\"></span>bligaz<span class=\"_ _1\"></span>ione <span class=\"_ _17\"></span>leg<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>im<span class=\"_ _1\"></span>plicit<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>nei <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>nfronti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriva<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>event<span class=\"_ _1\"></span>o pass<span class=\"_ _1\"></span>ato, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>obabil<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ddisf<span class=\"_ _1\"></span>are <span class=\"_ _0\"></span>l\u2019obblig<span class=\"_ _1\"></span>azione si <span class=\"_ _2\"></span>ren<span class=\"_ _1\"></span>der\u00e0 necess<span class=\"_ _1\"></span>ario <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>bor<span class=\"_ _1\"></span>so <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>sors<span class=\"_ _1\"></span>e il cui a<span class=\"_ _1\"></span>mmont<span class=\"_ _1\"></span>are sia s<span class=\"_ _1\"></span>timab<span class=\"_ _1\"></span>ile in mo<span class=\"_ _1\"></span>do attend<span class=\"_ _1\"></span>ibile.<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>ale <span class=\"_ _f\"> </span>ammont<span class=\"_ _1\"></span>are <span class=\"_ _f\"></span>rapp<span class=\"_ _1\"></span>resen<span class=\"_ _1\"></span>ta <span class=\"_ _17\"></span>la <span class=\"_ _f\"></span>miglior <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>ttualiz<span class=\"_ _1\"></span>zat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>spes<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ric<span class=\"_ _1\"></span>hies<span class=\"_ _1\"></span>ta <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>es<span class=\"_ _1\"></span>tingu<span class=\"_ _1\"></span>ere l\u2019<span class=\"_ _0\"></span>obb<span class=\"_ _1\"></span>ligazione.<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zato <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>e att<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>flette <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>corren<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> di  m<span class=\"_ _1\"></span>erc<span class=\"_ _1\"></span>ato  e  i<span class=\"_ _1\"></span>nclud<span class=\"_ _1\"></span>e  gli <span class=\"_ _15\"> </span>effe<span class=\"_ _1\"></span>tti  ulte<span class=\"_ _1\"></span>riori <span class=\"_ _15\"> </span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span>risc<span class=\"_ _1\"></span>hio  sp<span class=\"_ _1\"></span>ecifico <span class=\"_ _15\"> </span>ass<span class=\"_ _1\"></span>ociab<span class=\"_ _1\"></span>ile  a <span class=\"_ _15\"> </span>ciasc<span class=\"_ _1\"></span>una pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>var<span class=\"_ _1\"></span>iazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>ifles<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>Cont<span class=\"_ _1\"></span>o Econ<span class=\"_ _1\"></span>omico <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>i av<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene la <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lcune <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrover<span class=\"_ _1\"></span>sie <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmazi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>hies<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>dallo <span class=\"_ _17\"></span>IAS <span class=\"_ _17\"></span>37 <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Acca<span class=\"_ _1\"></span>ntoname<span class=\"_ _1\"></span>nti, pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>otenziali <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _f\"></span>sono <span class=\"_ _f\"> </span>rip<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tate, <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _f\"> </span>pregi<span class=\"_ _1\"></span>udic<span class=\"_ _1\"></span>are <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>posizio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>del Gr<span class=\"_ _1\"></span>uppo n<span class=\"_ _1\"></span>ell\u2019ambito di t<span class=\"_ _1\"></span>ali cont<span class=\"_ _1\"></span>roversi<span class=\"_ _1\"></span>e o negoziazion<span class=\"_ _1\"></span>i.<span class=\"_ _24e\"> </span>I <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>ischi <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _56\"></span>i <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>mani<span class=\"_ _1\"></span>fest<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>si <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>lta<span class=\"_ _1\"></span>nto <span class=\"_ _56\"></span>po<span class=\"_ _1\"></span>ssibile <span class=\"_ _2\"></span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _2\"></span>ind<span class=\"_ _1\"></span>icati <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>ap<span class=\"_ _1\"></span>posit<span class=\"_ _1\"></span>a sez<span class=\"_ _1\"></span>ione infor<span class=\"_ _1\"></span>mativ<span class=\"_ _1\"></span>a su impeg<span class=\"_ _1\"></span>ni e risc<span class=\"_ _1\"></span>hi e non si pr<span class=\"_ _1\"></span>ocede a<span class=\"_ _1\"></span>d alcun<span class=\"_ _1\"></span>o st<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto.<span class=\"_ _24e\"> </span>Con <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iferim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>deri<span class=\"_ _1\"></span>vanti <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratti, <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cu<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ivisit<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e dei <span class=\"_ _f\"> </span>pia<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>econo<span class=\"_ _1\"></span>mici <span class=\"_ _f\"> </span>(pre<span class=\"_ _1\"></span>ventivi <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>vit<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>inter<span class=\"_ _1\"></span>a) <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urante <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>ava<span class=\"_ _1\"></span>nzame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _f\"> </span>evide<span class=\"_ _1\"></span>nzi la <span class=\"_ _f\"></span>prese<span class=\"_ _1\"></span>nza <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>el<span class=\"_ _1\"></span>ementi <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>rend<span class=\"_ _1\"></span>ano <span class=\"_ _17\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tessi <span class=\"_ _f\"> </span>onero<span class=\"_ _1\"></span>si, <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>itenuti <span class=\"_ _f\"> </span>\u201cinevi<span class=\"_ _1\"></span>tabi<span class=\"_ _1\"></span>li\u201d sup<span class=\"_ _1\"></span>erior<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ai <span class=\"_ _f\"> </span>bene<span class=\"_ _1\"></span>fici <span class=\"_ _f\"></span>econom<span class=\"_ _1\"></span>ici <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>anti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntratto <span class=\"_ _f\"> </span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iconos<span class=\"_ _1\"></span>ciut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>inte<span class=\"_ _1\"></span>rezz<span class=\"_ _1\"></span>a nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>ste<span class=\"_ _1\"></span>ssa <span class=\"_ _17\"></span>div<span class=\"_ _1\"></span>iene <span class=\"_ _17\"></span>rag<span class=\"_ _1\"></span>ionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>preved<span class=\"_ _1\"></span>ibile <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>acca<span class=\"_ _1\"></span>ntonat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>\u201cFo<span class=\"_ _1\"></span>ndo contr<span class=\"_ _1\"></span>atti <span class=\"_ _f\"> </span>oner<span class=\"_ _1\"></span>osi\u201d<span class=\"_ _2\"></span>, <span class=\"_ _f\"> </span>is<span class=\"_ _1\"></span>critto <span class=\"_ _f\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>ondi <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _f\"> </span>e <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"> </span>cor<span class=\"_ _1\"></span>renti. <span class=\"_ _f\"> </span>Il <span class=\"_ _f\"> </span><span class=\"ff6 ls91 ws93\">re<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>al</span> <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>acca<span class=\"_ _1\"></span>ntoname<span class=\"_ _1\"></span>nti<span class=\"_ _29\"></span> vie<span class=\"_ _1\"></span>ne rilev<span class=\"_ _1\"></span>ato come ass<span class=\"_ _1\"></span>orbim<span class=\"_ _1\"></span>ento all\u2019<span class=\"_ _1\"></span>intern<span class=\"_ _1\"></span>o degli \u201c<span class=\"_ _0\"></span>Al<span class=\"_ _1\"></span>tri ri<span class=\"_ _1\"></span>cavi op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>vi\u201d<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "<div class=\"t m0 h22 ff31 fs12 fc0 sc0 ls1 ws1 gs18a\">1.<span class=\"_ _0\"></span>1.4. Immobilizzaz<span class=\"_ _0\"></span>ioni im<span class=\"_ _1\"></span>materiali a vita utile definita<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls11 ws13 gs18b\">Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 lsa wsb gs18c\">Ricerca <span class=\"_ _56\"></span>e <span class=\"_ _2\"></span>sviluppo<span class=\"ff3 ls1 ws1\">: <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>sp<span class=\"_ _1\"></span>ese <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>rice<span class=\"_ _1\"></span>rca <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _56\"></span>ri<span class=\"_ _1\"></span>levate <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>C<span class=\"_ _1\"></span>onto <span class=\"_ _56\"></span>Econ<span class=\"_ _1\"></span>omico <span class=\"_ _2\"></span>dell<span class=\"_ _1\"></span>\u2019E<span class=\"_ _1\"></span>sercizi<span class=\"_ _1\"></span>o </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs18d\">in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>sos<span class=\"_ _1\"></span>tenu<span class=\"_ _1\"></span>te. <span class=\"_ _56\"></span>Le <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>svi<span class=\"_ _1\"></span>lupp<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>sol<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>se <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _56\"></span>attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ile <span class=\"_ _56\"></span>al<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs18e\">dur<span class=\"_ _1\"></span>ante <span class=\"_ _1\"></span>il su<span class=\"_ _1\"></span>o sv<span class=\"_ _1\"></span>ilupp<span class=\"_ _1\"></span>o pu<span class=\"_ _1\"></span>\u00f2 e<span class=\"_ _1\"></span>ssere <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>attend<span class=\"_ _1\"></span>ibilme<span class=\"_ _1\"></span>nte, il <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>o il <span class=\"_ _1\"></span>proce<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>\u00e8 f<span class=\"_ _1\"></span>attibile </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs18f\">in <span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>ini <span class=\"_ _1\"></span>tecnic<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>mercia<span class=\"_ _1\"></span>li, <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>babili <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>ci f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o i<span class=\"_ _1\"></span>ntende <span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs190\">disp<span class=\"_ _1\"></span>one de<span class=\"_ _1\"></span>lle ris<span class=\"_ _1\"></span>orse <span class=\"_ _1\"></span>sufficie<span class=\"_ _1\"></span>nti a comp<span class=\"_ _1\"></span>leta<span class=\"_ _1\"></span>rne l<span class=\"_ _1\"></span>o svilu<span class=\"_ _1\"></span>ppo e a <span class=\"_ _1\"></span>usare <span class=\"_ _1\"></span>o vende<span class=\"_ _1\"></span>re l\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _1\"></span>. Le alt<span class=\"_ _1\"></span>re </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs191\">spe<span class=\"_ _1\"></span>se <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>vilup<span class=\"_ _1\"></span>po <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _f\"></span>nel <span class=\"_ _f\"> </span>Conto <span class=\"_ _f\"> </span>Econom<span class=\"_ _1\"></span>ico <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>son<span class=\"_ _1\"></span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs192\">sos<span class=\"_ _1\"></span>tenute<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>spes<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>svil<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>critte <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l co<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>dell\u2019ammor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>to </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs193\">cumu<span class=\"_ _1\"></span>lato e dell<span class=\"_ _1\"></span>e eventual<span class=\"_ _1\"></span>i perdi<span class=\"_ _1\"></span>te per ri<span class=\"_ _1\"></span>duzione d<span class=\"_ _1\"></span>i valor<span class=\"_ _1\"></span>e cumulate<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 lsa wsb gs194\">Altre <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>imm<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>eriali<span class=\"ff3 ls1 ws1\">: <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>immat<span class=\"_ _1\"></span>eriali <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _17\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _17\"></span>defi<span class=\"_ _1\"></span>nita<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>is<span class=\"_ _1\"></span>critte <span class=\"_ _17\"></span>a<span class=\"_ _24e\"> </span></span><span class=\"ff3 ls1 ws1\"><span class=\"_ _1\"></span>l </span></div>costo a<span class=\"_ _1\"></span>l netto de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>mento e de<span class=\"_ _1\"></span>lle eventu<span class=\"_ _1\"></span>ali perd<span class=\"_ _1\"></span>ite per r<span class=\"_ _1\"></span>iduzion<span class=\"_ _1\"></span>e di valo<span class=\"_ _1\"></span>re cumul<span class=\"_ _1\"></span>ati.<span class=\"_ _24e\"> </span>Cost<span class=\"_ _1\"></span>i succes<span class=\"_ _1\"></span>sivi<span class=\"_ _24e\"> </span>I cos<span class=\"_ _1\"></span>ti su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>i son<span class=\"_ _1\"></span>o ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>lizz<span class=\"_ _1\"></span>ati sol<span class=\"_ _1\"></span>o qua<span class=\"_ _1\"></span>ndo i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>no i <span class=\"_ _1\"></span>benefi<span class=\"_ _1\"></span>ci eco<span class=\"_ _1\"></span>nomici <span class=\"_ _1\"></span>fut<span class=\"_ _1\"></span>uri att<span class=\"_ _1\"></span>esi attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ili all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 a cu<span class=\"_ _1\"></span>i si r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>cono. <span class=\"_ _1\"></span>T<span class=\"_ _56\"></span>u<span class=\"_ _1\"></span>tti gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>succes<span class=\"_ _1\"></span>sivi, <span class=\"_ _1\"></span>compr<span class=\"_ _1\"></span>esi ma<span class=\"_ _1\"></span>rchi ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> inter<span class=\"_ _1\"></span>name<span class=\"_ _1\"></span>nte, son<span class=\"_ _1\"></span>o imput<span class=\"_ _1\"></span>ati nel C<span class=\"_ _1\"></span>onto Econom<span class=\"_ _1\"></span>ico dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio in cui so<span class=\"_ _1\"></span>no sos<span class=\"_ _1\"></span>tenuti.<span class=\"_ _24e\"> </span>Ammortamento<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019ammor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>amento viene rilev<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>Conto Economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _2\"></span>a quote costa<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>lungo la <span class=\"_ _0\"></span>vit<span class=\"_ _1\"></span>a utile stimata delle attivit\u00e0 immat<span class=\"_ _0\"></span>eriali dal moment<span class=\"_ _0\"></span>o in cui l\u2019<span class=\"_ _2\"></span>attivit\u00e0 \u00e8 disponibile per l\u2019<span class=\"_ _0\"></span>utilizzo<span class=\"_ _0\"></span>. Le vite u<span class=\"_ _1\"></span>tili sti<span class=\"_ _1\"></span>mate dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio corre<span class=\"_ _1\"></span>nte e degli e<span class=\"_ _1\"></span>sercizi co<span class=\"_ _1\"></span>mpar<span class=\"_ _1\"></span>ativi so<span class=\"_ _1\"></span>no le se<span class=\"_ _1\"></span>guenti:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">spe<span class=\"_ _1\"></span>se finan<span class=\"_ _1\"></span>ziarie p<span class=\"_ _1\"></span>lurie<span class=\"_ _1\"></span>nnali: 5 an<span class=\"_ _1\"></span>ni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">soft<span class=\"_ _1\"></span>ware<span class=\"_ _1\"></span>: 5 anni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">breve<span class=\"_ _1\"></span>tti: 5 anni;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">man<span class=\"_ _1\"></span>utenzio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>su <span class=\"_ _f\"> </span>be<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>ter<span class=\"_ _1\"></span>zi: <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>o <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>dur<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>ben<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>e </span>minore.<span class=\"_ _24e\"> </span>I metod<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>di am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>mento, le vite utili e i valo<span class=\"_ _1\"></span>ri residu<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>no rivis<span class=\"_ _1\"></span>ti a ogni chiusu<span class=\"_ _1\"></span>ra di eser<span class=\"_ _1\"></span>cizio e mod<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ati, ove neces<span class=\"_ _1\"></span>sari<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DescriptionOfAccountingPolicyForIntangibleAssetsWithAFiniteUsefullLife",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-340": {
   "value": "<div class=\"t m0 h22 ff31 fs12 fc0 sc0 lsb2 wsb4 gs196\">1.1.5. P<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>teci<span class=\"_ _1\"></span>pazi<span class=\"_ _1\"></span>oni<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls11 ws13 gs197\">Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls1 ws1 gs198\">Par<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>eci<span class=\"_ _1\"></span>pazioni <span class=\"_ _1\"></span>in im<span class=\"_ _1\"></span>prese <span class=\"_ _1\"></span>collega<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e e <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>venture<span class=\"ff3\">: p<span class=\"_ _1\"></span>er im<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>e colle<span class=\"_ _1\"></span>gate si <span class=\"_ _1\"></span>fa r<span class=\"_ _1\"></span>iferim<span class=\"_ _1\"></span>ento a <span class=\"_ _1\"></span>quell<span class=\"_ _1\"></span>e </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls5 ws5 gs199\">imprese per cui il Grupp<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> o la So<span class=\"_ _1\"></span>ci<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>\u00e0<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>oss<span class=\"_ _0\"></span>iede un\u2019influenza not<span class=\"_ _0\"></span>evole. Per influenza not<span class=\"_ _0\"></span>evole si<span class=\"_ _0\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsb3 wsb5 gs19a\">int<span class=\"_ _0\"></span>ende quando<span class=\"_ _0\"></span> un\u2018<span class=\"_ _2\"></span>entit\u00e0 possiede<span class=\"_ _0\"></span> direttament<span class=\"_ _0\"></span>e o indirettamen<span class=\"_ _0\"></span>te (per<span class=\"_ _0\"></span> esempio tramit<span class=\"_ _0\"></span>e societ\u00e0 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs19b\">contr<span class=\"_ _1\"></span>ollate), <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>% <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uota <span class=\"_ _17\"></span>mag<span class=\"_ _1\"></span>giore <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>voti <span class=\"_ _1\"></span>ese<span class=\"_ _1\"></span>rcit<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>embl<span class=\"_ _1\"></span>ea <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipata<span class=\"_ _1\"></span>, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs19c\">a <span class=\"_ _16\"> </span>men<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _16\"> </span>non <span class=\"_ _16\"> </span>po<span class=\"_ _1\"></span>ssa <span class=\"_ _16\"> </span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _16\"> </span>chia<span class=\"_ _1\"></span>rame<span class=\"_ _1\"></span>nte <span class=\"_ _16\"> </span>dimos<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>il  contr<span class=\"_ _1\"></span>ario. <span class=\"_ _16\"> </span>L<span class=\"_ _56\"></span>\u2019esis<span class=\"_ _1\"></span>tenza  di <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>nfluen<span class=\"_ _1\"></span>za </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsad wsaf gs19d\">n<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> di u<span class=\"_ _1\"></span>na e<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>\u00e0 \u00e8 so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span>gn<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i di u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>o p<span class=\"_ _1\"></span>i\u00f9 d<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ti<span class=\"_ _56\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls10 ws12 gs19e\">circostan<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>e:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs19f\">a. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">la <span class=\"_ _11\"> </span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>anza <span class=\"_ _11\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>C<span class=\"_ _1\"></span>onsiglio <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>A<span class=\"_ _1\"></span>mmini<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>azione<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>o <span class=\"_ _11\"> </span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>or<span class=\"_ _1\"></span>gano <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>quiva<span class=\"_ _1\"></span>lente, <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>lla </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls8 ws9 gs1a0\">partecipata;<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ffb fs9 fc4 sc0 ls1 ws1 gs1a1\">b. <span class=\"_ _131\"> </span><span class=\"ff3 fs4 fc1\">la <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>tecip<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>cisional<span class=\"_ _1\"></span>e, i<span class=\"_ _1\"></span>nclus<span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipazio<span class=\"_ _1\"></span>ne a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span>ni in <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rito </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1a2\">ai div<span class=\"_ _1\"></span>iden<span class=\"_ _1\"></span>di o ad alt<span class=\"_ _1\"></span>ro tipo di d<span class=\"_ _1\"></span>istr<span class=\"_ _1\"></span>ibuzion<span class=\"_ _1\"></span>e degli u<span class=\"_ _1\"></span>tili;<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1a3\">c. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">l<span class=\"_ _1\"></span>a prese<span class=\"_ _1\"></span>nza di o<span class=\"_ _1\"></span>pera<span class=\"_ _1\"></span>zioni ril<span class=\"_ _1\"></span>evanti tr<span class=\"_ _1\"></span>a l\u2019entit<span class=\"_ _1\"></span>\u00e0 e la par<span class=\"_ _1\"></span>teci<span class=\"_ _1\"></span>pata;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1a4\">d. <span class=\"_ _131\"> </span><span class=\"ff3 fs4 fc1\">l\u2019int<span class=\"_ _1\"></span>ersc<span class=\"_ _1\"></span>ambi<span class=\"_ _1\"></span>o di per<span class=\"_ _1\"></span>sonal<span class=\"_ _1\"></span>e dirige<span class=\"_ _1\"></span>nte;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1a5\">e. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">la mess<span class=\"_ _1\"></span>a a dispo<span class=\"_ _1\"></span>sizione di i<span class=\"_ _1\"></span>nformazi<span class=\"_ _1\"></span>oni tecn<span class=\"_ _1\"></span>iche es<span class=\"_ _1\"></span>senzial<span class=\"_ _1\"></span>i.<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1a6\">Per <span class=\"_ _f\"></span><span class=\"ff6 ls9 wsa\">joint <span class=\"_ _17\"></span>venture</span> <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>inten<span class=\"_ _1\"></span>de <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>situazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>cui <span class=\"_ _f\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>Socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _f\"></span>possie<span class=\"_ _1\"></span>de <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>accordo <span class=\"_ _f\"> </span>in </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1a7\">base <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>deten<span class=\"_ _1\"></span>gono <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>cong<span class=\"_ _1\"></span>iunto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>eco<span class=\"_ _1\"></span>nomic<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ggetto </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1a8\">del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>accor<span class=\"_ _1\"></span>do. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _17\"></span>congiu<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ndivi<span class=\"_ _1\"></span>sione, <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>amite <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ccordo, <span class=\"_ _17\"></span>del <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1a9\">un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>ica, <span class=\"_ _f\"> </span>che <span class=\"_ _17\"></span>esi<span class=\"_ _1\"></span>ste <span class=\"_ _17\"></span>uni<span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ecision<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>ve <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>ta<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>\u00e8 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1aa\">ric<span class=\"_ _1\"></span>hiesto <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>cons<span class=\"_ _1\"></span>enso <span class=\"_ _1\"></span>unani<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>di t<span class=\"_ _1\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ti c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>condiv<span class=\"_ _1\"></span>idono <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ollo. <span class=\"_ _1\"></span>Una <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>ventu<span class=\"_ _1\"></span>re \u00e8 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ab\">un accord<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>a contro<span class=\"_ _1\"></span>llo congiunt<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>su un\u2019<span class=\"_ _0\"></span>enti<span class=\"_ _1\"></span>t\u00e0 in base al quale le par<span class=\"_ _1\"></span>ti che deten<span class=\"_ _1\"></span>gono il <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>rollo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ac\">congi<span class=\"_ _1\"></span>unto v<span class=\"_ _1\"></span>antan<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span>i dir<span class=\"_ _1\"></span>itti s<span class=\"_ _1\"></span>ulle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 n<span class=\"_ _1\"></span>ette d<span class=\"_ _1\"></span>ell\u2019entit<span class=\"_ _1\"></span>\u00e0 ste<span class=\"_ _1\"></span>ssa<span class=\"_ _1\"></span>. Le <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _1\"></span>colleg<span class=\"_ _1\"></span>ate e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>joint </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ad\">ventu<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>izzate <span class=\"_ _16\"> </span>al <span class=\"_ _d\"> </span>costo <span class=\"_ _16\"> </span>ment<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>jo<span class=\"_ _1\"></span>int <span class=\"_ _f\"> </span>ve<span class=\"_ _1\"></span>nture <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>zzate <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>econd<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>il </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ae\">meto<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _f\"> </span>Ne<span class=\"_ _1\"></span>tto <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>rilev<span class=\"_ _1\"></span>ate <span class=\"_ _f\"> </span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>sto. <span class=\"_ _f\"> </span>Con <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>metod<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>nio </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1af\">Netto, <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecipa<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>in <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _17\"></span>joint <span class=\"_ _17\"></span>venture <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>izialme<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>rile<span class=\"_ _1\"></span>vata <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1b0\">cont<span class=\"_ _1\"></span>abile <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>dimi<span class=\"_ _1\"></span>nuito <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evare <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uota <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span>tine<span class=\"_ _1\"></span>nza <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipante <span class=\"_ _17\"></span>degl<span class=\"_ _1\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1b1\">utili o d<span class=\"_ _1\"></span>elle p<span class=\"_ _1\"></span>erdite de<span class=\"_ _1\"></span>lla par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipat<span class=\"_ _1\"></span>a realiz<span class=\"_ _1\"></span>zati do<span class=\"_ _1\"></span>po la dat<span class=\"_ _1\"></span>a di acqu<span class=\"_ _1\"></span>isizione<span class=\"_ _1\"></span>. </div>L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>quot<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>ll\u2019utile <span class=\"_ _2\"></span>(pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a) <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecip<span class=\"_ _1\"></span>ata <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tine<span class=\"_ _1\"></span>nza <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecipa<span class=\"_ _1\"></span>nte <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>ilevat<span class=\"_ _1\"></span>a nel<span class=\"_ _1\"></span>l\u2019utile <span class=\"_ _1\"></span>(per<span class=\"_ _1\"></span>dita) <span class=\"_ _1\"></span>d\u2019eserci<span class=\"_ _1\"></span>zio d<span class=\"_ _1\"></span>i qu<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>\u2019ultima<span class=\"_ _1\"></span>. I <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ricevu<span class=\"_ _1\"></span>ti da <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipat<span class=\"_ _1\"></span>a r<span class=\"_ _1\"></span>iduco<span class=\"_ _1\"></span>no i<span class=\"_ _1\"></span>l val<span class=\"_ _1\"></span>ore cont<span class=\"_ _1\"></span>abile d<span class=\"_ _1\"></span>ella par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipazio<span class=\"_ _1\"></span>ne. Rettifi<span class=\"_ _1\"></span>che del v<span class=\"_ _1\"></span>alore co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le poss<span class=\"_ _1\"></span>ono ess<span class=\"_ _1\"></span>ere ne<span class=\"_ _1\"></span>cessa<span class=\"_ _1\"></span>rie anc<span class=\"_ _1\"></span>he <span class=\"_ _16\"> </span>a <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>eguito  di <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _16\"> </span>nell<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>q<span class=\"_ _1\"></span>uota  della <span class=\"_ _16\"> </span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipante  nella  par<span class=\"_ _1\"></span>tecipat<span class=\"_ _1\"></span>a,  deriv<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>da var<span class=\"_ _1\"></span>iazioni nell<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>voci del prosp<span class=\"_ _1\"></span>etto <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tre compon<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>di Conto Econom<span class=\"_ _1\"></span>ico <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>a par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipat<span class=\"_ _1\"></span>a. <span class=\"_ _17\"></span>T<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>anti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>alla <span class=\"_ _f\"></span>ridete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>del <span class=\"_ _f\"></span>valore <span class=\"_ _f\"> </span>di imm<span class=\"_ _1\"></span>obili, <span class=\"_ _17\"></span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macc<span class=\"_ _1\"></span>hinar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>diffe<span class=\"_ _1\"></span>renze <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nversio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tite <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>ra. <span class=\"_ _17\"></span>La quot<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tinen<span class=\"_ _1\"></span>za <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipante <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>var<span class=\"_ _1\"></span>iazioni <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>tra <span class=\"_ _d\"> </span>le <span class=\"_ _f\"> </span>al<span class=\"_ _1\"></span>tre <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>di Conto Eco<span class=\"_ _1\"></span>nomico co<span class=\"_ _1\"></span>mples<span class=\"_ _1\"></span>sivo. L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>quot<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>ll\u2019utile <span class=\"_ _2\"></span>(pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a) <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecip<span class=\"_ _1\"></span>ata <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tine<span class=\"_ _1\"></span>nza <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecipa<span class=\"_ _1\"></span>nte <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _56\"></span>r<span class=\"_ _1\"></span>ilevat<span class=\"_ _1\"></span>a nel<span class=\"_ _1\"></span>l\u2019utile <span class=\"_ _1\"></span>(per<span class=\"_ _1\"></span>dita) <span class=\"_ _1\"></span>d\u2019eserci<span class=\"_ _1\"></span>zio d<span class=\"_ _1\"></span>i qu<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>\u2019ultima<span class=\"_ _1\"></span>. I <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ricevu<span class=\"_ _1\"></span>ti da <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipat<span class=\"_ _1\"></span>a r<span class=\"_ _1\"></span>iduco<span class=\"_ _1\"></span>no i<span class=\"_ _1\"></span>l val<span class=\"_ _1\"></span>ore cont<span class=\"_ _1\"></span>abile d<span class=\"_ _1\"></span>ella par<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>cipazio<span class=\"_ _1\"></span>ne. Rettifi<span class=\"_ _1\"></span>che del v<span class=\"_ _1\"></span>alore co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le poss<span class=\"_ _1\"></span>ono ess<span class=\"_ _1\"></span>ere ne<span class=\"_ _1\"></span>cessa<span class=\"_ _1\"></span>rie anc<span class=\"_ _1\"></span>he <span class=\"_ _16\"> </span>a <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>eguito  di <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odifi<span class=\"_ _1\"></span>che <span class=\"_ _16\"> </span>nell<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>q<span class=\"_ _1\"></span>uota  della <span class=\"_ _16\"> </span>pa<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>cipante  nella  par<span class=\"_ _1\"></span>tecipat<span class=\"_ _1\"></span>a,  deriv<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>da var<span class=\"_ _1\"></span>iazioni nell<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>voci del prosp<span class=\"_ _1\"></span>etto <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tre compon<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>di Conto Econom<span class=\"_ _1\"></span>ico <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>a par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipat<span class=\"_ _1\"></span>a. <span class=\"_ _17\"></span>T<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>anti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>alla <span class=\"_ _f\"></span>ridete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>del <span class=\"_ _f\"></span>valore <span class=\"_ _f\"> </span>di imm<span class=\"_ _1\"></span>obili, <span class=\"_ _17\"></span>impia<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macc<span class=\"_ _1\"></span>hinar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>diffe<span class=\"_ _1\"></span>renze <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nversio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tite <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>ra. <span class=\"_ _17\"></span>La quot<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tinen<span class=\"_ _1\"></span>za <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipante <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ali <span class=\"_ _f\"> </span>var<span class=\"_ _1\"></span>iazioni <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>tra <span class=\"_ _d\"> </span>le <span class=\"_ _f\"> </span>al<span class=\"_ _1\"></span>tre <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>di Conto Eco<span class=\"_ _1\"></span>nomico co<span class=\"_ _1\"></span>mples<span class=\"_ _1\"></span>sivo.<span class=\"_ _24e\"> </span>Altre <span class=\"_ _f\"> </span>partecipazi<span class=\"_ _0\"></span>oni<span class=\"ff3 ls1 ws1\">: <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>par<span class=\"_ _1\"></span>tecip<span class=\"_ _1\"></span>azioni <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _d\"> </span>ini<span class=\"_ _1\"></span>zialmente <span class=\"_ _16\"> </span>cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zate <span class=\"_ _d\"> </span>al </span>costo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>isto <span class=\"_ _1\"></span>inclu<span class=\"_ _1\"></span>si i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>nsazio<span class=\"_ _1\"></span>ne. <span class=\"_ _1\"></span>Il l<span class=\"_ _1\"></span>oro v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span>vie<span class=\"_ _1\"></span>ne p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>dica<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>sottop<span class=\"_ _1\"></span>osto <span class=\"_ _1\"></span>a pro<span class=\"_ _1\"></span>cedur<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>di <span class=\"_ _0\"></span><span class=\"ff6 ls5 ws5\">impairment <span class=\"_ _2\"></span>test <span class=\"_ _56\"></span><span class=\"ff3 ls1 ws1\">p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>confr<span class=\"_ _1\"></span>onta<span class=\"_ _1\"></span>re <span class=\"_ _56\"></span>il <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _2\"></span>rec<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>abile <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _56\"></span>il <span class=\"_ _0\"></span>rela<span class=\"_ _1\"></span>tivo <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile </span></span>ann<span class=\"_ _1\"></span>ualme<span class=\"_ _1\"></span>nte e ogniqu<span class=\"_ _1\"></span>alvolt<span class=\"_ _1\"></span>a vi sia un\u2019in<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>azione di p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a durevo<span class=\"_ _1\"></span>le di val<span class=\"_ _1\"></span>ore<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-341": {
   "value": "<div class=\"t m0 h22 ff31 fs12 fc0 sc0 lsb5 wsb7 gs1b3\">1.1.6<span class=\"_ _1\"></span>. Str<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>i fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>ri<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls11 ws13 gs1b4\">Rilevazion<span class=\"_ _1\"></span>e e valutazio<span class=\"_ _1\"></span>ne<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1b5\">I <span class=\"_ _0\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _0\"></span>comm<span class=\"_ _1\"></span>ercial<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e i <span class=\"_ _2\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>di debito emes<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _0\"></span>nel mome<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>in cui <span class=\"_ _0\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>rigina<span class=\"_ _1\"></span>ti. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1b6\">T<span class=\"_ _2\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _1\"></span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>negoziazio<span class=\"_ _1\"></span>ne, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1b7\">cio\u00e8 <span class=\"_ _2\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _56\"></span>il <span class=\"_ _2\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>ivent<span class=\"_ _1\"></span>a <span class=\"_ _14\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _56\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _56\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uale <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ello <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>umento <span class=\"_ _56\"></span>fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>rio. <span class=\"_ _56\"></span>Fatta <span class=\"_ _2\"></span>ecce<span class=\"_ _1\"></span>zione </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1b8\">per <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _17\"></span>comm<span class=\"_ _1\"></span>ercial<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>contengo<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpon<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>finan<span class=\"_ _1\"></span>ziamento, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1b9\">le <span class=\"_ _f\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>ate <span class=\"_ _f\"> </span>inizialm<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _f\"> </span>value <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>i\u00f9 <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>meno, <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>caso <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"></span>attivit<span class=\"_ _1\"></span>\u00e0 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ba\">o <span class=\"_ _f\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie <span class=\"_ _f\"> </span>non <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>tate <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TPL<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>i <span class=\"_ _f\"></span>costi <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>op<span class=\"_ _1\"></span>erazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>dirett<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>attrib<span class=\"_ _1\"></span>uibili </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1bb\">all\u2019acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>issione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>finanz<span class=\"_ _1\"></span>iaria. <span class=\"_ _d\"> </span>Al <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>omento <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>inizial<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1bc\">cre<span class=\"_ _1\"></span>diti comme<span class=\"_ _1\"></span>rciali che n<span class=\"_ _1\"></span>on hanno u<span class=\"_ _1\"></span>na signific<span class=\"_ _1\"></span>ativa co<span class=\"_ _1\"></span>mpone<span class=\"_ _1\"></span>nte di finanzia<span class=\"_ _1\"></span>mento son<span class=\"_ _1\"></span>o valut<span class=\"_ _1\"></span>ati<span class=\"_ _14\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1bd\">al lo<span class=\"_ _1\"></span>ro prez<span class=\"_ _1\"></span>zo dell\u2019ope<span class=\"_ _1\"></span>razion<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls91 ws93 gs1be\">Cl<span class=\"_ _1\"></span>assifica<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e e val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>one su<span class=\"_ _1\"></span>ccessiva -<span class=\"_ _1\"></span> A<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>\u00e0 fin<span class=\"_ _1\"></span>anzi<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>e<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1bf\">Al <span class=\"_ _f\"> </span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"></span>rilevazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>inizial<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>un\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _f\"> </span>viene <span class=\"_ _f\"> </span>cl<span class=\"_ _1\"></span>assific<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>sua </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsa wsb gs1c0\">valutazione:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1c1\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">costo a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1c2\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff6 fs4 fc1 ls5 ws5\">fair<span class=\"_ _0\"></span> value <span class=\"ff3 ls1 ws1\">rilevato n<span class=\"_ _1\"></span>elle al<span class=\"_ _1\"></span>tre comp<span class=\"_ _1\"></span>onenti d<span class=\"_ _1\"></span>i Conto Econo<span class=\"_ _1\"></span>mico comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo (FVOCI)<span class=\"_ _1\"></span>;<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1c3\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff6 fs4 fc1 ls5 ws5\">fair<span class=\"_ _0\"></span> value<span class=\"ff3 ls1 ws1\"> rilevato n<span class=\"_ _1\"></span>ell\u2019util<span class=\"_ _1\"></span>e/<span class=\"_ _0\"></span>(pe<span class=\"_ _1\"></span>rdit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>) de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio (F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TPL<span class=\"_ _1\"></span>).<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsc wse gs1c4\">Il Grupp<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> determina la classificazione delle stesse sulla base del modello di business perseguito </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1c5\">nel<span class=\"_ _1\"></span>la <span class=\"_ _13\"> </span>ge<span class=\"_ _1\"></span>stio<span class=\"_ _1\"></span>ne <span class=\"_ _12\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _12\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _12\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ie <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>aratte<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>tiche <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>lative <span class=\"_ _12\"> </span>ai <span class=\"_ _11\"> </span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _13\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1c6\">contr<span class=\"_ _1\"></span>attua<span class=\"_ _1\"></span>li dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 finanzia<span class=\"_ _1\"></span>ria.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls5 ws5 gs1c7\">Le attivit\u00e0 finanziarie non sono riclassificate<span class=\"_ _0\"></span> successivamente alla<span class=\"_ _0\"></span> loro rilevazione inizi<span class=\"_ _0\"></span>ale, salvo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1c8\">che <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fichi <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>prop<span class=\"_ _1\"></span>rio <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odell<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>ges<span class=\"_ _1\"></span>tione <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1c9\">In <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>cas<span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utte <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nteress<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iclassi<span class=\"_ _1\"></span>ficate <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rimo <span class=\"_ _17\"></span>gio<span class=\"_ _1\"></span>rno <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rimo </div>ese<span class=\"_ _1\"></span>rcizio suc<span class=\"_ _1\"></span>cessivo all<span class=\"_ _1\"></span>a modifi<span class=\"_ _1\"></span>ca de<span class=\"_ _1\"></span>l mode<span class=\"_ _1\"></span>llo di bu<span class=\"_ _1\"></span>siness<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 finan<span class=\"_ _1\"></span>ziaria deve ess<span class=\"_ _1\"></span>ere valut<span class=\"_ _1\"></span>ata al cos<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ato se <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>no sodd<span class=\"_ _1\"></span>isfatt<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>ent<span class=\"_ _1\"></span>ram<span class=\"_ _1\"></span>be le se<span class=\"_ _1\"></span>guenti co<span class=\"_ _1\"></span>ndizion<span class=\"_ _1\"></span>i e non \u00e8 des<span class=\"_ _1\"></span>ignat<span class=\"_ _1\"></span>a al F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TPL:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">l\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>finanzia<span class=\"_ _1\"></span>ria <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>pos<span class=\"_ _1\"></span>sedut<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>odel<span class=\"_ _1\"></span>lo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>busi<span class=\"_ _1\"></span>ness <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>cu<span class=\"_ _1\"></span>i <span class=\"_ _f\"></span>obiettivo <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>il </span>pos<span class=\"_ _1\"></span>sesso <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _12\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _12\"> </span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _11\"> </span>fin<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ato <span class=\"_ _12\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _12\"> </span>ra<span class=\"_ _1\"></span>ccolta <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>i <span class=\"_ _12\"> </span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _11\"> </span>flussi <span class=\"_ _11\"> </span>fin<span class=\"_ _1\"></span>anziari contrattuali<span class=\"_ _0\"></span>;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">i <span class=\"_ _17\"></span>ter<span class=\"_ _1\"></span>mini <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>preved<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inate <span class=\"_ _17\"></span>date <span class=\"_ _17\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziari </span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nica<span class=\"_ _1\"></span>mente da <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale e <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>\u2019intere<span class=\"_ _1\"></span>sse sull\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale da re<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ire.<span class=\"_ _24e\"> </span>Un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>eve <span class=\"_ _1\"></span>esser<span class=\"_ _1\"></span>e v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VOCI <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>sod<span class=\"_ _1\"></span>disf<span class=\"_ _1\"></span>atte <span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>ambe <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eguen<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> cond<span class=\"_ _1\"></span>izioni e no<span class=\"_ _1\"></span>n \u00e8 design<span class=\"_ _1\"></span>ata al F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TPL<span class=\"_ _1\"></span>:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">l\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>ossed<span class=\"_ _1\"></span>uta  nell\u2019ambito <span class=\"_ _16\"> </span>di  un <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>odell<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>b<span class=\"_ _1\"></span>usines<span class=\"_ _1\"></span>s <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>cu<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>o<span class=\"_ _1\"></span>biettivo <span class=\"_ _16\"> </span>\u00e8 </span>conse<span class=\"_ _1\"></span>guito <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>median<span class=\"_ _1\"></span>te la <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ccolta <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>media<span class=\"_ _1\"></span>nte la <span class=\"_ _1\"></span>vend<span class=\"_ _1\"></span>ita del<span class=\"_ _1\"></span>le attivit<span class=\"_ _1\"></span>\u00e0 fina<span class=\"_ _1\"></span>nziarie;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">i <span class=\"_ _17\"></span>ter<span class=\"_ _1\"></span>mini <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>preved<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eterm<span class=\"_ _1\"></span>inate <span class=\"_ _17\"></span>date <span class=\"_ _17\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziari </span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nica<span class=\"_ _1\"></span>mente da <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale e <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>\u2019intere<span class=\"_ _1\"></span>sse sull\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale da re<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ire.<span class=\"_ _24e\"> </span>Al m<span class=\"_ _1\"></span>omento d<span class=\"_ _1\"></span>ella ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e iniziale d<span class=\"_ _1\"></span>i un titolo di c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale n<span class=\"_ _1\"></span>on deten<span class=\"_ _1\"></span>uto per fi<span class=\"_ _1\"></span>nalit<span class=\"_ _1\"></span>\u00e0 di tr<span class=\"_ _1\"></span>ading<span class=\"_ _1\"></span>, il <span class=\"_ _d\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>u\u00f2 <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mpier<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>la <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>celt<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>ir<span class=\"_ _1\"></span>revoc<span class=\"_ _1\"></span>abile <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>rese<span class=\"_ _1\"></span>ntar<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>le <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>ariazio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>uccessi<span class=\"_ _1\"></span>ve <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e nelle altr<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>pone<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nto E<span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>omico comp<span class=\"_ _1\"></span>lessivo. T<span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sce<span class=\"_ _1\"></span>lta vien<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>eff<span class=\"_ _1\"></span>ettuat<span class=\"_ _1\"></span>a per ciasc<span class=\"_ _1\"></span>una attiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>utte <span class=\"_ _f\"> </span>le <span class=\"_ _f\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>clas<span class=\"_ _1\"></span>sific<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>utate <span class=\"_ _f\"> </span>al <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato <span class=\"_ _17\"></span>o <span class=\"_ _f\"> </span>al <span class=\"_ _f\"></span>FVOCI<span class=\"_ _1\"></span>, come <span class=\"_ _0\"></span>ind<span class=\"_ _1\"></span>icato <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>enza<span class=\"_ _1\"></span>, <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>TP<span class=\"_ _1\"></span>L. <span class=\"_ _0\"></span>Son<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>co<span class=\"_ _1\"></span>mpre<span class=\"_ _1\"></span>si <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>utti <span class=\"_ _2\"></span>gli <span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziari der<span class=\"_ _1\"></span>ivati. <span class=\"_ _0\"></span>Al <span class=\"_ _0\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>inizia<span class=\"_ _1\"></span>le, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>signare <span class=\"_ _0\"></span>ir<span class=\"_ _1\"></span>revoca<span class=\"_ _1\"></span>bilme<span class=\"_ _1\"></span>nte <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evato ne<span class=\"_ _1\"></span>l Co<span class=\"_ _1\"></span>nto Econo<span class=\"_ _1\"></span>mico d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _1\"></span>se cos\u00ec <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>cendo elim<span class=\"_ _1\"></span>ina <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ri<span class=\"_ _1\"></span>duce <span class=\"_ _d\"> </span>sign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>tivame<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019asimmet<span class=\"_ _1\"></span>ria <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ltrim<span class=\"_ _1\"></span>enti <span class=\"_ _d\"> </span>ris<span class=\"_ _1\"></span>ultere<span class=\"_ _1\"></span>bbe <span class=\"_ _d\"> </span>da<span class=\"_ _1\"></span>lla valu<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>a al costo am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ato o al F<span class=\"_ _1\"></span>VOCI.<span class=\"_ _24e\"> </span>Attivit\u00e0 fin<span class=\"_ _1\"></span>anziarie - Valu<span class=\"_ _1\"></span>tazione del mo<span class=\"_ _1\"></span>dello di b<span class=\"_ _1\"></span>usiness<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>ta <span class=\"_ _17\"></span>l\u2019<span class=\"_ _0\"></span>ob<span class=\"_ _1\"></span>iettivo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odel<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>busi<span class=\"_ _1\"></span>ness <span class=\"_ _17\"></span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u00e8 dete<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>a a <span class=\"_ _0\"></span>live<span class=\"_ _1\"></span>llo di por<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>afoglio in qu<span class=\"_ _1\"></span>anto rifle<span class=\"_ _1\"></span>tte al meglio l<span class=\"_ _1\"></span>a modali<span class=\"_ _1\"></span>t\u00e0 con cui l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 \u00e8 ge<span class=\"_ _1\"></span>stit<span class=\"_ _1\"></span>a e le info<span class=\"_ _1\"></span>rmazio<span class=\"_ _1\"></span>ni comuni<span class=\"_ _1\"></span>cate all<span class=\"_ _1\"></span>a direzi<span class=\"_ _1\"></span>one azie<span class=\"_ _1\"></span>ndale<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Attivi<span class=\"_ _1\"></span>t\u00e0 fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ie: va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>bilire <span class=\"_ _1\"></span>se i <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>ri con<span class=\"_ _1\"></span>tratt<span class=\"_ _1\"></span>uali s<span class=\"_ _1\"></span>ono r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rese<span class=\"_ _1\"></span>ntati<span class=\"_ _14\"></span> unic<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte da pag<span class=\"_ _1\"></span>amenti d<span class=\"_ _1\"></span>el cap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>e e dell<span class=\"_ _1\"></span>\u2019intere<span class=\"_ _1\"></span>sse.<span class=\"_ _24e\"> </span>Ai <span class=\"_ _16\"> </span>fini <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e, <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>\u201cca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>le\u201d <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _d\"> </span>il <span class=\"_ _16\"> </span>fai<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>valu<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _16\"> </span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ella ril<span class=\"_ _1\"></span>evazione <span class=\"_ _f\"> </span>inizia<span class=\"_ _1\"></span>le, <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>entre <span class=\"_ _f\"> </span>l\u2019\u201dint<span class=\"_ _1\"></span>eress<span class=\"_ _1\"></span>e\u201d <span class=\"_ _17\"></span>costi<span class=\"_ _1\"></span>tuisce <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>risp<span class=\"_ _1\"></span>ettivo <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el den<span class=\"_ _1\"></span>aro, <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>cred<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>asso<span class=\"_ _1\"></span>ciato <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _17\"></span>del <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>tituir<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dur<span class=\"_ _1\"></span>ante <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ato per<span class=\"_ _1\"></span>iodo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>gl<span class=\"_ _1\"></span>i a<span class=\"_ _1\"></span>ltri <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>lega<span class=\"_ _1\"></span>ti a<span class=\"_ _1\"></span>l p<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>tito <span class=\"_ _1\"></span>(per <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sempi<span class=\"_ _1\"></span>o, i<span class=\"_ _1\"></span>l r<span class=\"_ _1\"></span>ischio <span class=\"_ _1\"></span>di liqu<span class=\"_ _1\"></span>idit<span class=\"_ _1\"></span>\u00e0 e i costi am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>rativ<span class=\"_ _1\"></span>i), non<span class=\"_ _1\"></span>ch\u00e9 per i<span class=\"_ _1\"></span>l margi<span class=\"_ _1\"></span>ne di profi<span class=\"_ _1\"></span>tto.<span class=\"_ _24e\"> </span>Nel <span class=\"_ _17\"></span>valut<span class=\"_ _1\"></span>are <span class=\"_ _17\"></span>se <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uali <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>appr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>uni<span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>del ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>dell\u2019<span class=\"_ _1\"></span>interes<span class=\"_ _1\"></span>se, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _f\"> </span>consid<span class=\"_ _1\"></span>era <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>ter<span class=\"_ _1\"></span>mini <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uali <span class=\"_ _f\"> </span>dello <span class=\"_ _f\"> </span>str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nto. <span class=\"_ _17\"></span>Per<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>anto, valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>tra <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ltri<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>se <span class=\"_ _f\"> </span>l\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia <span class=\"_ _f\"> </span>contien<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>clau<span class=\"_ _1\"></span>sola <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ale <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>odific<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>la temp<span class=\"_ _1\"></span>istic<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>o <span class=\"_ _16\"> </span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>flu<span class=\"_ _1\"></span>ssi <span class=\"_ _d\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ale <span class=\"_ _16\"> </span>da <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>so<span class=\"_ _1\"></span>ddis<span class=\"_ _1\"></span>fare <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>condizio<span class=\"_ _1\"></span>ne seg<span class=\"_ _1\"></span>uente. A<span class=\"_ _1\"></span>i fini del<span class=\"_ _1\"></span>la valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e, il Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o conside<span class=\"_ _1\"></span>ra:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">eventi con<span class=\"_ _1\"></span>tingenti ch<span class=\"_ _1\"></span>e modifi<span class=\"_ _1\"></span>chere<span class=\"_ _1\"></span>bber<span class=\"_ _1\"></span>o la tempis<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a o l\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to dei flus<span class=\"_ _1\"></span>si finanzi<span class=\"_ _1\"></span>ari;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">clau<span class=\"_ _1\"></span>sole <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>pot<span class=\"_ _1\"></span>rebb<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ttific<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cedo<span class=\"_ _1\"></span>la, <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpres<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lemen<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> </span>a ta<span class=\"_ _1\"></span>sso var<span class=\"_ _1\"></span>iabile<span class=\"_ _24e\"> </span><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1cb\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">ele<span class=\"_ _1\"></span>menti di p<span class=\"_ _1\"></span>agame<span class=\"_ _1\"></span>nto antici<span class=\"_ _1\"></span>pato e di es<span class=\"_ _1\"></span>tension<span class=\"_ _1\"></span>e;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs1cc\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1 lsb6 wsb8\">c<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>o<span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>h<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fl<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _17\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>a<span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>G<span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>p<span class=\"_ _17\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _1\"></span>v<span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls1 ws1 gs1cd\">Attivit\u00e0 fin<span class=\"_ _1\"></span>anziarie - Valu<span class=\"_ _1\"></span>tazione success<span class=\"_ _0\"></span>iva e utili e p<span class=\"_ _1\"></span>erdite<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls10 ws12 gs1ce\">Attivit\u00e0<span class=\"_ _0\"></span> fin<span class=\"_ _1\"></span>anziarie v<span class=\"_ _0\"></span>alutate al FV<span class=\"_ _1\"></span>TPL:<span class=\"ff3 lsc wse\"> ques<span class=\"_ _1\"></span>te<span class=\"_ _0\"></span> attivit<span class=\"_ _1\"></span>\u00e0 sono valutate successivamente al fair value. </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1cf\">Gli <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>tili <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _17\"></span>nett<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>compr<span class=\"_ _1\"></span>esi <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>divi<span class=\"_ _1\"></span>dendi <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nteres<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>icevuti<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>C<span class=\"_ _1\"></span>onto </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1d0\">Econo<span class=\"_ _1\"></span>mico dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls1 ws1 gs1d1\">Attivit\u00e0 <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>utate al <span class=\"_ _1\"></span>costo am<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizzato<span class=\"ff3 ls6 ws6\">: queste attivit\u00e0 <span class=\"_ _1\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>valutat<span class=\"_ _0\"></span>e successivamen<span class=\"_ _0\"></span>te </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1d2\">al <span class=\"_ _f\"> </span>costo <span class=\"_ _f\"> </span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizzato <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>conform<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>criter<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019i<span class=\"_ _1\"></span>nteress<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>eff<span class=\"_ _1\"></span>ettivo. <span class=\"_ _f\"></span>Il <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1d3\">vie<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>dim<span class=\"_ _1\"></span>inuito <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>ridu<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore. <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _17\"></span>attivi<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tili <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1d4\">ca<span class=\"_ _1\"></span>mbi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>uzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>ilevati <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l C<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>Economi<span class=\"_ _1\"></span>co d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _1\"></span>cos\u00ec </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1d5\">come g<span class=\"_ _1\"></span>li eventua<span class=\"_ _1\"></span>li utili o pe<span class=\"_ _1\"></span>rdite da e<span class=\"_ _1\"></span>liminaz<span class=\"_ _1\"></span>ione cont<span class=\"_ _1\"></span>abile<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls1 ws1 gs1d6\">Titol<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>bito valu<span class=\"_ _1\"></span>tati a<span class=\"_ _1\"></span>l F<span class=\"_ _1\"></span>VOCI<span class=\"ff3\">: <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>successi<span class=\"_ _1\"></span>vame<span class=\"_ _1\"></span>nte a<span class=\"_ _1\"></span>l f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>Gli </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1d7\">inter<span class=\"_ _1\"></span>essi <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttivi <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>alcol<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>confor<span class=\"_ _1\"></span>mit\u00e0 <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>metod<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019inter<span class=\"_ _1\"></span>esse <span class=\"_ _17\"></span>effettivo, <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>utili <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _1\"></span>su </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1d8\">ca<span class=\"_ _1\"></span>mbi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>ridu<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>nel <span class=\"_ _17\"></span>Conto <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>nomico <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serciz<span class=\"_ _1\"></span>io. <span class=\"_ _1\"></span>Gli </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1d9\">alt<span class=\"_ _1\"></span>ri uti<span class=\"_ _1\"></span>li e p<span class=\"_ _1\"></span>erdite <span class=\"_ _1\"></span>netti s<span class=\"_ _1\"></span>ono r<span class=\"_ _1\"></span>ilevati <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e comp<span class=\"_ _1\"></span>onenti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Conto Econ<span class=\"_ _1\"></span>omico <span class=\"_ _1\"></span>comple<span class=\"_ _1\"></span>ssivo. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1da\">Al <span class=\"_ _1\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>dell\u2019elimi<span class=\"_ _1\"></span>nazione <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e, gl<span class=\"_ _1\"></span>i uti<span class=\"_ _1\"></span>li o <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>dite a<span class=\"_ _1\"></span>ccumul<span class=\"_ _1\"></span>ate n<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>ponen<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1db\">del C<span class=\"_ _1\"></span>onto Econom<span class=\"_ _1\"></span>ico compl<span class=\"_ _1\"></span>essivo s<span class=\"_ _1\"></span>ono ric<span class=\"_ _1\"></span>lassific<span class=\"_ _1\"></span>ati ne<span class=\"_ _1\"></span>l Conto Econo<span class=\"_ _1\"></span>mico dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls1 ws1 gs1dc\">Titol<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cap<span class=\"_ _1\"></span>itale <span class=\"_ _1\"></span>valutati <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VOCI<span class=\"ff3\">: <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>sono <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>tate <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>I </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs1dd\">dividendi <span class=\"_ _0\"></span>sono rileva<span class=\"_ _0\"></span>ti nel Cont<span class=\"_ _0\"></span>o Ec<span class=\"_ _0\"></span>onomico<span class=\"_ _0\"></span> d\u2019<span class=\"_ _0\"></span>esercizio<span class=\"_ _0\"></span> a meno che<span class=\"_ _0\"></span> rappresentino chi<span class=\"_ _0\"></span>aramente </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1de\">un r<span class=\"_ _1\"></span>ecup<span class=\"_ _1\"></span>ero di <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>el cos<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span>ll\u2019inves<span class=\"_ _1\"></span>timen<span class=\"_ _1\"></span>to. Gli <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>i util<span class=\"_ _1\"></span>i e p<span class=\"_ _1\"></span>erdite <span class=\"_ _1\"></span>nette s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1df\">alt<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Con<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>Economi<span class=\"_ _1\"></span>co <span class=\"_ _f\"> </span>compl<span class=\"_ _1\"></span>essivo <span class=\"_ _f\"> </span>e <span class=\"_ _d\"> </span>non <span class=\"_ _d\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _f\"> </span>mai <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>iclassi<span class=\"_ _1\"></span>ficati <span class=\"_ _d\"> </span> <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>ll\u2019utile/<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls10 ws12 gs1e0\">(perdit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>) dell\u2019esercizio.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls1 ws1 gs1e1\">Elimin<span class=\"_ _1\"></span>azione contab<span class=\"_ _1\"></span>ile - Attivit\u00e0 fina<span class=\"_ _1\"></span>nziarie<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1e2\">Le  attiv<span class=\"_ _1\"></span>it\u00e0  fina<span class=\"_ _1\"></span>nziari<span class=\"_ _1\"></span>e  v<span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>gono  elim<span class=\"_ _1\"></span>inate  dal  bila<span class=\"_ _1\"></span>ncio  qua<span class=\"_ _1\"></span>ndo  i  diri<span class=\"_ _1\"></span>tti  contra<span class=\"_ _1\"></span>ttuali  sui  fl<span class=\"_ _1\"></span>ussi </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls4 ws4 gs1e3\">finanzi<span class=\"_ _0\"></span>ari derivanti dal<span class=\"_ _0\"></span>le stesse scadono, quando i diri<span class=\"_ _0\"></span>tti contrattuali<span class=\"_ _0\"></span> a ricever<span class=\"_ _0\"></span>e i flussi finanz<span class=\"_ _0\"></span>iari </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1e4\">nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>mbito <span class=\"_ _16\"> </span>di  un<span class=\"_ _0\"></span>\u2019oper<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>in  cui <span class=\"_ _16\"> </span>sos<span class=\"_ _1\"></span>tanzi<span class=\"_ _1\"></span>almente  tutti <span class=\"_ _16\"> </span>i <span class=\"_ _16\"> </span>risc<span class=\"_ _1\"></span>hi <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>i  benefi<span class=\"_ _1\"></span>ci <span class=\"_ _16\"> </span>deri<span class=\"_ _1\"></span>vanti <span class=\"_ _16\"> </span>dal<span class=\"_ _1\"></span>la </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1e5\">pro<span class=\"_ _1\"></span>priet<span class=\"_ _1\"></span>\u00e0 dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 finanzia<span class=\"_ _1\"></span>ria son<span class=\"_ _1\"></span>o tras<span class=\"_ _1\"></span>feri<span class=\"_ _1\"></span>ti o quand<span class=\"_ _1\"></span>o il Gru<span class=\"_ _1\"></span>ppo no<span class=\"_ _1\"></span>n tras<span class=\"_ _1\"></span>feris<span class=\"_ _1\"></span>ce n\u00e9 mantie<span class=\"_ _1\"></span>ne </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1e6\">sos<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>zialme<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>tu<span class=\"_ _1\"></span>tti <span class=\"_ _17\"></span>i <span class=\"_ _f\"> </span>risc<span class=\"_ _1\"></span>hi <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>ben<span class=\"_ _1\"></span>efici <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span>ivanti <span class=\"_ _f\"> </span>dalla <span class=\"_ _f\"> </span>pro<span class=\"_ _1\"></span>priet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>non </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1e7\">manti<span class=\"_ _1\"></span>ene il cont<span class=\"_ _1\"></span>rollo d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 finanzia<span class=\"_ _1\"></span>ria.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls91 ws93 gs1e8\">Passivi<span class=\"_ _1\"></span>t\u00e0 fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ziar<span class=\"_ _1\"></span>ie<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1e9\">Il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ocede <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>eli<span class=\"_ _1\"></span>minazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>quan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>obb<span class=\"_ _1\"></span>ligazio<span class=\"_ _1\"></span>ne </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ea\">spe<span class=\"_ _1\"></span>cific<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"></span>contratt<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>dempi<span class=\"_ _1\"></span>uta <span class=\"_ _f\"> </span>o <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>ancellat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>ppure <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>cadu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>. <span class=\"_ _17\"></span>Il <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>limina </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1eb\">cont<span class=\"_ _1\"></span>abilm<span class=\"_ _1\"></span>ente <span class=\"_ _56\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2\"></span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>nche <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _2\"></span>ter<span class=\"_ _1\"></span>mini <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ec\">e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>dific<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>anzialm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>versi. <span class=\"_ _17\"></span>In <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rilev<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ed\">una nu<span class=\"_ _1\"></span>ova passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 finanzia<span class=\"_ _1\"></span>ria al fa<span class=\"_ _1\"></span>ir valu<span class=\"_ _1\"></span>e sulla bas<span class=\"_ _1\"></span>e dei ter<span class=\"_ _1\"></span>mini cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali mod<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>ti.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1ee\">L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia <span class=\"_ _17\"></span>esti<span class=\"_ _1\"></span>nta <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>corr<span class=\"_ _1\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsato </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs1ef\">(<span class=\"_ _0\"></span>comprese le attivit\u00e0 non rappresentate<span class=\"_ _0\"></span> da disponibilit\u00e0 liqui<span class=\"_ _0\"></span>de trasferite o le passivit\u00e0 assu<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>) </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1f0\">\u00e8 ril<span class=\"_ _1\"></span>evata n<span class=\"_ _1\"></span>el Conto Econ<span class=\"_ _1\"></span>omico de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls4 ws4 gs1f1\">Compen<span class=\"_ _0\"></span>saz<span class=\"_ _0\"></span>ione<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1f2\">Le <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ie <span class=\"_ _d\"> </span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _16\"> </span>esse<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>com<span class=\"_ _1\"></span>pens<span class=\"_ _1\"></span>ate <span class=\"_ _f\"> </span>e <span class=\"_ _16\"> </span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>riva<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>alla </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1f3\">comp<span class=\"_ _1\"></span>ensa<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>vien<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>prosp<span class=\"_ _1\"></span>etto <span class=\"_ _f\"> </span>della <span class=\"_ _f\"> </span>sit<span class=\"_ _1\"></span>uazione <span class=\"_ _f\"> </span>pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>niale-fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _f\"> </span>se, <span class=\"_ _f\"> </span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1f4\">sol<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>rentem<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _0\"></span>leg<span class=\"_ _1\"></span>ale <span class=\"_ _0\"></span>di compe<span class=\"_ _1\"></span>nsare tali impor<span class=\"_ _1\"></span>ti e <span class=\"_ _2\"></span>inte<span class=\"_ _1\"></span>nde regolare </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs1f5\">il sa<span class=\"_ _1\"></span>ldo su ba<span class=\"_ _1\"></span>si nette o re<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>are l\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 e r<span class=\"_ _1\"></span>egolare l<span class=\"_ _1\"></span>a passiv<span class=\"_ _1\"></span>it\u00e0 co<span class=\"_ _1\"></span>ntempo<span class=\"_ _1\"></span>rane<span class=\"_ _1\"></span>amente<span class=\"_ _24e\"> </span><span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></div>S<span class=\"_ _0\"></span>tru<span class=\"_ _1\"></span>menti fina<span class=\"_ _1\"></span>nziari de<span class=\"_ _1\"></span>riv<span class=\"_ _0\"></span>ati<span class=\"_ _1\"></span>, compresa la co<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>bilizzazione dell<span class=\"_ _1\"></span>e operazioni d<span class=\"_ _1\"></span>i coper<span class=\"_ _1\"></span>tura (h<span class=\"_ _1\"></span>edge acc<span class=\"_ _0\"></span>ounting<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> </span>Il <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _f\"> </span>uti<span class=\"_ _1\"></span>lizza <span class=\"_ _d\"> </span>gli <span class=\"_ _d\"> </span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>enti <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziari <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>rivati <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>copr<span class=\"_ _1\"></span>ire <span class=\"_ _f\"> </span>la <span class=\"_ _d\"> </span>pro<span class=\"_ _1\"></span>pria <span class=\"_ _d\"> </span>esp<span class=\"_ _1\"></span>osizion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>ai <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>ischi di <span class=\"_ _f\"></span>camb<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _f\"> </span>d\u2019inte<span class=\"_ _1\"></span>resse<span class=\"_ _1\"></span>. <span class=\"_ _17\"></span>Gl<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ati <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>se<span class=\"_ _1\"></span>mpre <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>tati <span class=\"_ _f\"></span>a <span class=\"_ _17\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n contr<span class=\"_ _1\"></span>opar<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>Co<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>Econ<span class=\"_ _1\"></span>omico, <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>alvo <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>aso <span class=\"_ _d\"> </span>in <span class=\"_ _16\"> </span>cui <span class=\"_ _d\"> </span>gli <span class=\"_ _16\"> </span>stes<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>si <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>nfigur<span class=\"_ _1\"></span>ino <span class=\"_ _d\"> </span>com<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>effi<span class=\"_ _1\"></span>cac<span class=\"_ _1\"></span>i st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>det<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>elativo <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ottost<span class=\"_ _1\"></span>anti <span class=\"_ _d\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"> </span>o <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"> </span>o imp<span class=\"_ _1\"></span>egni assu<span class=\"_ _1\"></span>nti dal G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o. All<span class=\"_ _1\"></span>\u2019inizio de<span class=\"_ _1\"></span>lla rela<span class=\"_ _1\"></span>zione di cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a designa<span class=\"_ _1\"></span>ta, il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po docu<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>a gli obietti<span class=\"_ _1\"></span>vi nell<span class=\"_ _1\"></span>a gestio<span class=\"_ _1\"></span>ne del <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>st<span class=\"_ _1\"></span>rategia <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>ll\u2019effettua<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tura<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>no<span class=\"_ _1\"></span>nch\u00e9 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>econ<span class=\"_ _1\"></span>omico <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>l\u2019elem<span class=\"_ _1\"></span>ento cope<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tura <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>evede <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>ponib<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>quide del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ele<span class=\"_ _1\"></span>mento cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to e dell<span class=\"_ _1\"></span>o str<span class=\"_ _1\"></span>umento di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a si comp<span class=\"_ _1\"></span>enser<span class=\"_ _1\"></span>ann<span class=\"_ _1\"></span>o tra lo<span class=\"_ _1\"></span>ro.<span class=\"_ _24e\"> </span>Coper<span class=\"_ _1\"></span>tura d<span class=\"_ _1\"></span>i flussi fina<span class=\"_ _1\"></span>nz<span class=\"_ _0\"></span>ia<span class=\"_ _1\"></span>ri<span class=\"_ _24e\"> </span>Qua<span class=\"_ _1\"></span>ndo <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>o <span class=\"_ _11\"> </span>str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nto <span class=\"_ _12\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io <span class=\"_ _11\"> </span>der<span class=\"_ _1\"></span>ivato <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>esignato <span class=\"_ _11\"> </span>co<span class=\"_ _1\"></span>me <span class=\"_ _11\"> </span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ento <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>esp<span class=\"_ _1\"></span>osizion<span class=\"_ _1\"></span>e alla varia<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 dei flussi fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i, la par<span class=\"_ _1\"></span>te effic<span class=\"_ _1\"></span>ace delle va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>i del fair va<span class=\"_ _1\"></span>lue del<span class=\"_ _1\"></span>lo stru<span class=\"_ _1\"></span>mento finan<span class=\"_ _1\"></span>ziario der<span class=\"_ _1\"></span>ivato vien<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ilevat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>a le altre comp<span class=\"_ _1\"></span>onenti de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>Econo<span class=\"_ _1\"></span>mico comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo  e  pres<span class=\"_ _1\"></span>entat<span class=\"_ _1\"></span>a  nel<span class=\"_ _1\"></span>la  rise<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>a  di  cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura  d<span class=\"_ _1\"></span>ei  flussi  fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i.  L<span class=\"_ _1\"></span>a  par<span class=\"_ _1\"></span>te  effic<span class=\"_ _1\"></span>ace del<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ello <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>finan<span class=\"_ _1\"></span>ziario <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>rivato <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>iene <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>alt<span class=\"_ _1\"></span>re comp<span class=\"_ _1\"></span>onenti <span class=\"_ _1\"></span>del Co<span class=\"_ _1\"></span>nto Economi<span class=\"_ _1\"></span>co compl<span class=\"_ _1\"></span>essivo \u00e8 l<span class=\"_ _1\"></span>imit<span class=\"_ _1\"></span>ata al<span class=\"_ _1\"></span>la vari<span class=\"_ _1\"></span>azione c<span class=\"_ _1\"></span>umulat<span class=\"_ _1\"></span>a del f<span class=\"_ _1\"></span>air va<span class=\"_ _1\"></span>lue del<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>(al <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>attual<span class=\"_ _1\"></span>e) <span class=\"_ _1\"></span>dal<span class=\"_ _1\"></span>l\u2019inizio <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura. <span class=\"_ _17\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>ineffi<span class=\"_ _1\"></span>cace <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle var<span class=\"_ _1\"></span>iazioni <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>llo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rivato <span class=\"_ _17\"></span>viene <span class=\"_ _17\"></span>rile<span class=\"_ _1\"></span>vata <span class=\"_ _17\"></span>imme<span class=\"_ _1\"></span>diata<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el Conto Eco<span class=\"_ _1\"></span>nomico d<span class=\"_ _1\"></span>ell\u2019eserc<span class=\"_ _1\"></span>izio.<span class=\"_ _24e\"> </span>In una re<span class=\"_ _1\"></span>lazione di cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a, il Gr<span class=\"_ _1\"></span>uppo de<span class=\"_ _1\"></span>signa come s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento di cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura so<span class=\"_ _1\"></span>lo la variaz<span class=\"_ _1\"></span>ione del <span class=\"_ _15\"> </span>fai<span class=\"_ _1\"></span>r  value <span class=\"_ _15\"> </span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ele<span class=\"_ _1\"></span>mento  a  p<span class=\"_ _1\"></span>ronti  de<span class=\"_ _1\"></span>l  contr<span class=\"_ _1\"></span>atto  a  ter<span class=\"_ _1\"></span>mine.  L<span class=\"_ _1\"></span>a  va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e  del  f<span class=\"_ _1\"></span>air  va<span class=\"_ _1\"></span>lue del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ele<span class=\"_ _1\"></span>mento <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>te<span class=\"_ _1\"></span>rmine <span class=\"_ _16\"> </span>del <span class=\"_ _d\"> </span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>su <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>amb<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>(p<span class=\"_ _1\"></span>unti <span class=\"_ _f\"> </span>a <span class=\"_ _16\"> </span>termi<span class=\"_ _1\"></span>ne) <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _d\"> </span>con<span class=\"_ _1\"></span>tabi<span class=\"_ _1\"></span>lizzat<span class=\"_ _1\"></span>a sep<span class=\"_ _1\"></span>arat<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura <span class=\"_ _17\"></span>e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ilevat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _17\"></span>Netto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>i cos<span class=\"_ _1\"></span>ti della cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>Se <span class=\"_ _1\"></span>un\u2019oper<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogr<span class=\"_ _1\"></span>ammat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coper<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>compo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>succe<span class=\"_ _1\"></span>ssivam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 o <span class=\"_ _d\"> </span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>fina<span class=\"_ _1\"></span>nziaria<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>per <span class=\"_ _16\"> </span>ese<span class=\"_ _1\"></span>mpio <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iman<span class=\"_ _1\"></span>enze, <span class=\"_ _d\"> </span>l\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ccumulato <span class=\"_ _16\"> </span>nella <span class=\"_ _16\"> </span>rise<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>di cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura dei <span class=\"_ _0\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e nella riser<span class=\"_ _1\"></span>va per i <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>\u00e8 inclu<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>dire<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>nel costo <span class=\"_ _17\"></span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ni prog<span class=\"_ _1\"></span>ramm<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>cope<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>deve <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>ssere <span class=\"_ _f\"> </span>riclas<span class=\"_ _1\"></span>sific<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>dalla <span class=\"_ _f\"> </span>riser<span class=\"_ _1\"></span>va <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _17\"></span>flus<span class=\"_ _1\"></span>si fina<span class=\"_ _1\"></span>nziari <span class=\"_ _16\"> </span>e <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>alla <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _16\"> </span>per <span class=\"_ _d\"> </span>i <span class=\"_ _16\"> </span>costi <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>nel<span class=\"_ _1\"></span>l\u2019utile/(perd<span class=\"_ _1\"></span>ita) <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>ello <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>tesso <span class=\"_ _16\"> </span>ese<span class=\"_ _1\"></span>rcizio o <span class=\"_ _f\"> </span>negli <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>tessi <span class=\"_ _f\"> </span>ese<span class=\"_ _1\"></span>rcizi <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>i <span class=\"_ _f\"></span>flussi <span class=\"_ _f\"> </span>finan<span class=\"_ _1\"></span>ziari <span class=\"_ _f\"> </span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _f\"> </span>attesi <span class=\"_ _f\"> </span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>hanno <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ull\u2019utile/ (perdit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>) dell\u2019esercizio.<span class=\"_ _24e\"> </span>Se <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura <span class=\"_ _16\"> </span>cess<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>di <span class=\"_ _16\"> </span>so<span class=\"_ _1\"></span>ddisf<span class=\"_ _1\"></span>are <span class=\"_ _16\"> </span>i <span class=\"_ _d\"> </span>cr<span class=\"_ _1\"></span>iteri <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>amm<span class=\"_ _1\"></span>issibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>o <span class=\"_ _d\"> </span>lo  stru<span class=\"_ _1\"></span>mento <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>coper<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra <span class=\"_ _16\"> </span>\u00e8 vend<span class=\"_ _1\"></span>uto, <span class=\"_ _17\"></span>gi<span class=\"_ _1\"></span>unge <span class=\"_ _17\"></span>a <span class=\"_ _f\"> </span>sc<span class=\"_ _1\"></span>aden<span class=\"_ _1\"></span>za <span class=\"_ _17\"></span>o <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>tato, <span class=\"_ _f\"> </span>la <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tabi<span class=\"_ _1\"></span>lizza<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>ope<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura cess<span class=\"_ _1\"></span>a prosp<span class=\"_ _1\"></span>ettic<span class=\"_ _1\"></span>amente<span class=\"_ _1\"></span>. Quan<span class=\"_ _1\"></span>do cess<span class=\"_ _1\"></span>a la conta<span class=\"_ _1\"></span>bilizz<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>elle op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>zioni di cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a per le <span class=\"_ _1c\"></span> cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ure di fl<span class=\"_ _1\"></span>ussi fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i, l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to acc<span class=\"_ _1\"></span>umulato n<span class=\"_ _1\"></span>ella r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va di <span class=\"_ _1\"></span>coper<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra dei <span class=\"_ _1\"></span>flussi fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i rim<span class=\"_ _1\"></span>ane <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _2\"></span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _0\"></span>Nett<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>fino a <span class=\"_ _2\"></span>qua<span class=\"_ _1\"></span>ndo, <span class=\"_ _0\"></span>nel caso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tura di <span class=\"_ _2\"></span>un\u2019oper<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ta la ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e di un\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 o una passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 non fina<span class=\"_ _1\"></span>nziaria<span class=\"_ _1\"></span>, \u00e8 inclus<span class=\"_ _1\"></span>o nel cos<span class=\"_ _1\"></span>to dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 o dell<span class=\"_ _1\"></span>a pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>inizia<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>o, <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ture di <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>ricl<span class=\"_ _1\"></span>assific<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ll\u2019utile/(per<span class=\"_ _1\"></span>dita) <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sercizi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>nel<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>esso <span class=\"_ _17\"></span>eser<span class=\"_ _1\"></span>cizio <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>negli ste<span class=\"_ _1\"></span>ssi <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _17\"></span>i <span class=\"_ _f\"> </span>flussi <span class=\"_ _f\"> </span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _f\"></span>futur<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>atte<span class=\"_ _1\"></span>si <span class=\"_ _17\"></span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>sul<span class=\"_ _1\"></span>l\u2019utile/(perd<span class=\"_ _1\"></span>ita) del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio. <span class=\"_ _d\"> </span>S<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>si <span class=\"_ _d\"> </span>pr<span class=\"_ _1\"></span>evedono <span class=\"_ _16\"> </span>pi\u00f9 <span class=\"_ _d\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _d\"> </span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _d\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ti, <span class=\"_ _d\"> </span>l\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>ve <span class=\"_ _f\"> </span>es<span class=\"_ _1\"></span>sere ricl<span class=\"_ _1\"></span>assific<span class=\"_ _1\"></span>ato imme<span class=\"_ _1\"></span>diata<span class=\"_ _1\"></span>mente dalla ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va per la cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tura di flus<span class=\"_ _1\"></span>si <span class=\"_ _0\"></span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>e dall<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va per i cos<span class=\"_ _1\"></span>ti della cop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a nell\u2019uti<span class=\"_ _1\"></span>le/<span class=\"_ _0\"></span>(p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a) dell\u2019eser<span class=\"_ _1\"></span>cizio<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-342": {
   "value": "<div class=\"t m0 h22 ff31 fs12 fc0 sc0 lsb5 wsb7 gs21c\">1.<span class=\"_ _1\"></span>2.1. Ri<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nze<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs21d\">Le <span class=\"_ _1\"></span>rima<span class=\"_ _1\"></span>nenze <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span>ritte <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>minor <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>isto, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>rensivo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs21e\">one<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>accesso<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>di d<span class=\"_ _1\"></span>irett<span class=\"_ _1\"></span>a im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>indi<span class=\"_ _1\"></span>retti <span class=\"_ _1\"></span>inere<span class=\"_ _1\"></span>nti a<span class=\"_ _1\"></span>lla p<span class=\"_ _1\"></span>roduz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>intern<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs21f\">pre<span class=\"_ _1\"></span>sumibi<span class=\"_ _1\"></span>le valo<span class=\"_ _1\"></span>re di real<span class=\"_ _1\"></span>izzo desu<span class=\"_ _1\"></span>mibile d<span class=\"_ _1\"></span>all\u2019<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>dame<span class=\"_ _1\"></span>nto del me<span class=\"_ _1\"></span>rcato.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs220\">I <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>avori <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>inazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>chiu<span class=\"_ _1\"></span>sura <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _17\"></span>c\u2019<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _17\"></span>un <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rdine <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs221\">ese<span class=\"_ _1\"></span>cuzion<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>), <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lativi <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogetti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pote<span class=\"_ _1\"></span>nziali <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pianti <span class=\"_ _1\"></span>fotovolt<span class=\"_ _1\"></span>aici<span class=\"_ _1\"></span>, e<span class=\"_ _1\"></span>olici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tocc<span class=\"_ _1\"></span>aggio </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs222\">del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ene<span class=\"_ _1\"></span>rgia<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>in cost<span class=\"_ _1\"></span>ruzion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _0\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>di chiusur<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio, <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>antific<span class=\"_ _1\"></span>ati <span class=\"_ _0\"></span>ad<span class=\"_ _1\"></span>otta<span class=\"_ _1\"></span>ndo <span class=\"_ _0\"></span>il </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs223\">cri<span class=\"_ _1\"></span>terio <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>rcentua<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>plet<span class=\"_ _1\"></span>amento. <span class=\"_ _0\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>manen<span class=\"_ _1\"></span>ze <span class=\"_ _56\"></span>\u00e8 <span class=\"_ _2\"></span>du<span class=\"_ _1\"></span>nque <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ffettuat<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs224\">in <span class=\"_ _16\"> </span>misur<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>corris<span class=\"_ _1\"></span>pond<span class=\"_ _1\"></span>ente <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>ric<span class=\"_ _1\"></span>avo <span class=\"_ _d\"> </span>mat<span class=\"_ _1\"></span>urato <span class=\"_ _16\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>fin<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>di  ciascun  eserciz<span class=\"_ _1\"></span>io, <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nato <span class=\"_ _16\"> </span>con </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs225\">rife<span class=\"_ _1\"></span>rime<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>all<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>ato di <span class=\"_ _0\"></span>avan<span class=\"_ _1\"></span>zame<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>dei lavori<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>dete<span class=\"_ _1\"></span>rmin<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>con il metodo del costo sos<span class=\"_ _1\"></span>tenuto. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs226\">I pro<span class=\"_ _1\"></span>dotti finiti e l<span class=\"_ _1\"></span>e merci<span class=\"_ _1\"></span>, se pre<span class=\"_ _1\"></span>senti, so<span class=\"_ _1\"></span>no valu<span class=\"_ _1\"></span>tate al co<span class=\"_ _1\"></span>sto di pr<span class=\"_ _1\"></span>oduzion<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls32 ws35 gs227\">Gli eventuali acconti da clienti so<span class=\"_ _1\"></span>no iscritti tra g<span class=\"_ _1\"></span>li altri debiti corre<span class=\"_ _1\"></span>nti, fino al riconoscime<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>o del </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs228\">rela<span class=\"_ _1\"></span>tivo ric<span class=\"_ _1\"></span>avo.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs229\">Son<span class=\"_ _1\"></span>o pr<span class=\"_ _1\"></span>evisti <span class=\"_ _1\"></span>fond<span class=\"_ _1\"></span>i sv<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r event<span class=\"_ _1\"></span>uali <span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>li, p<span class=\"_ _1\"></span>rodotti <span class=\"_ _1\"></span>finiti<span class=\"_ _1\"></span>, pe<span class=\"_ _1\"></span>zzi <span class=\"_ _1\"></span>di ri<span class=\"_ _1\"></span>cam<span class=\"_ _1\"></span>bio e <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs22a\">for<span class=\"_ _1\"></span>niture <span class=\"_ _1\"></span>consi<span class=\"_ _1\"></span>dera<span class=\"_ _1\"></span>ti ob<span class=\"_ _1\"></span>soleti <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>enta <span class=\"_ _1\"></span>rot<span class=\"_ _1\"></span>azione<span class=\"_ _1\"></span>, te<span class=\"_ _1\"></span>nuto <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>izzo f<span class=\"_ _1\"></span>utur<span class=\"_ _1\"></span>o atte<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs22b\">del <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>ro v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rea<span class=\"_ _1\"></span>lizzo. <span class=\"_ _1\"></span>Si p<span class=\"_ _1\"></span>recis<span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>oggi <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>ulta<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nziati <span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>i fo<span class=\"_ _1\"></span>ndi <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bilanc<span class=\"_ _1\"></span>io. I<span class=\"_ _1\"></span>n </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs22c\">osse<span class=\"_ _1\"></span>quio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>nto s<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilito <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>15, i <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>icavi <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>vendi<span class=\"_ _1\"></span>te ve<span class=\"_ _1\"></span>ngono <span class=\"_ _1\"></span>iscr<span class=\"_ _1\"></span>itti <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>omento </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs22d\">del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tinzion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019obblig<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>fare<span class=\"_ _1\"></span>. <span class=\"_ _17\"></span>Poic<span class=\"_ _1\"></span>h\u00e9 <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>un<span class=\"_ _1\"></span>ica <span class=\"_ _f\"> </span>obbli<span class=\"_ _1\"></span>gazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>far<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>IFRS </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs22e\">15 <span class=\"_ _17\"></span>all<span class=\"_ _1\"></span>\u2019intern<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tratti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>ndit<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>l\u2019autoriz<span class=\"_ _1\"></span>zazio<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>uzione <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ell\u2019i<span class=\"_ _1\"></span>mpianto <span class=\"_ _17\"></span>(alm<span class=\"_ _1\"></span>eno </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs22f\">che <span class=\"_ _17\"></span>non <span class=\"_ _1\"></span>sia <span class=\"_ _17\"></span>indic<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>amente), <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ima <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>stinzi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>obbl<span class=\"_ _1\"></span>igazion<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>svolte </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs230\">vengon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>indic<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>fr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>\u201c<span class=\"_ _2\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atti\u201d <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>iscr<span class=\"_ _1\"></span>itte <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>etodo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span><span class=\"ff6 ls8a ws8c\">cost<span class=\"_ _2\"></span>-to-cost </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs231\">comp<span class=\"_ _1\"></span>rensivo d<span class=\"_ _1\"></span>el marg<span class=\"_ _1\"></span>ine di com<span class=\"_ _1\"></span>mess<span class=\"_ _1\"></span>a ripar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>to per lo s<span class=\"_ _1\"></span>tato ava<span class=\"_ _1\"></span>nzame<span class=\"_ _1\"></span>nto lavori.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-343": {
   "value": "1.<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>2. C<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>cred<span class=\"_ _1\"></span>iti <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>rciali, <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>eriva<span class=\"_ _1\"></span>nti <span class=\"_ _17\"></span>dalla <span class=\"_ _17\"></span>ven<span class=\"_ _1\"></span>dita <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>erci <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>zi <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rodotti <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>mercial<span class=\"_ _1\"></span>izzati <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al Gr<span class=\"_ _1\"></span>uppo<span class=\"_ _1\"></span>, <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _16\"> </span>incl<span class=\"_ _1\"></span>usi <span class=\"_ _16\"> </span>tra  le <span class=\"_ _16\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>corr<span class=\"_ _1\"></span>enti. <span class=\"_ _16\"> </span>Son<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ilevati  all\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to <span class=\"_ _16\"> </span>nomin<span class=\"_ _1\"></span>ale <span class=\"_ _16\"> </span>rip<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tato <span class=\"_ _16\"> </span>in fatt<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>fond<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>ti, <span class=\"_ _1\"></span>accan<span class=\"_ _1\"></span>tonato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _1\"></span>di ine<span class=\"_ _1\"></span>sigibili<span class=\"_ _1\"></span>t\u00e0 dei c<span class=\"_ _1\"></span>rediti i<span class=\"_ _1\"></span>n esser<span class=\"_ _1\"></span>e a fine pe<span class=\"_ _1\"></span>riodo.<span class=\"_ _24e\"> </span>I <span class=\"_ _d\"> </span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _d\"> </span>comm<span class=\"_ _1\"></span>ercial<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"> </span>succe<span class=\"_ _1\"></span>ssiva<span class=\"_ _1\"></span>mente <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>al <span class=\"_ _16\"> </span>costo <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato <span class=\"_ _d\"> </span>che <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>resen<span class=\"_ _1\"></span>ta il <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>cui <span class=\"_ _d\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>tati <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>isurati <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>omento <span class=\"_ _d\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>levazion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>inizi<span class=\"_ _1\"></span>ale <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>rim<span class=\"_ _1\"></span>borsi di <span class=\"_ _13\"> </span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale, <span class=\"_ _13\"> </span>a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>ato <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>dimi<span class=\"_ _1\"></span>nuito <span class=\"_ _13\"> </span>da<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tam<span class=\"_ _1\"></span>ento <span class=\"_ _13\"> </span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _13\"> </span>utiliz<span class=\"_ _1\"></span>zand<span class=\"_ _1\"></span>o <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>crite<span class=\"_ _1\"></span>rio dell<span class=\"_ _1\"></span>\u2019interesse eff<span class=\"_ _1\"></span>ettivo su qualsiasi di<span class=\"_ _1\"></span>fferenza t<span class=\"_ _1\"></span>ra il valo<span class=\"_ _1\"></span>re iniziale e que<span class=\"_ _1\"></span>llo a sca<span class=\"_ _1\"></span>denza, e d<span class=\"_ _1\"></span>edott<span class=\"_ _1\"></span>a qua<span class=\"_ _1\"></span>lsiasi <span class=\"_ _1\"></span>riduzio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>op<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>irett<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>attrave<span class=\"_ _1\"></span>rso <span class=\"_ _1\"></span>l\u2019uso <span class=\"_ _1\"></span>di u<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>ccanto<span class=\"_ _1\"></span>namento) <span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>d<span class=\"_ _24e\"> </span>una r<span class=\"_ _1\"></span>iduzion<span class=\"_ _1\"></span>e di valo<span class=\"_ _1\"></span>re o valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e di irre<span class=\"_ _1\"></span>cupe<span class=\"_ _1\"></span>rabi<span class=\"_ _1\"></span>lit\u00e0<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Al <span class=\"_ _16\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _d\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _d\"> </span>ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>niziale, <span class=\"_ _16\"> </span>i <span class=\"_ _d\"> </span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>mmerci<span class=\"_ _1\"></span>ali <span class=\"_ _d\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _d\"> </span>han<span class=\"_ _1\"></span>no <span class=\"_ _d\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>si<span class=\"_ _1\"></span>gnific<span class=\"_ _1\"></span>ativa comp<span class=\"_ _1\"></span>onente d<span class=\"_ _1\"></span>i finanzia<span class=\"_ _1\"></span>mento so<span class=\"_ _1\"></span>no valu<span class=\"_ _1\"></span>tati al l<span class=\"_ _1\"></span>oro pre<span class=\"_ _1\"></span>zzo dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ope<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ne.<span class=\"_ _24e\"> </span>Le <span class=\"_ _f\"></span>perdite <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>conta<span class=\"_ _1\"></span>bilizz<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>in <span class=\"_ _f\"></span>bilanc<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>risco<span class=\"_ _1\"></span>ntra <span class=\"_ _f\"> </span>un\u2019<span class=\"_ _0\"></span>evid<span class=\"_ _1\"></span>enza <span class=\"_ _f\"> </span>oggetti<span class=\"_ _1\"></span>va che <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po n<span class=\"_ _1\"></span>on s<span class=\"_ _1\"></span>ar\u00e0 <span class=\"_ _1\"></span>in g<span class=\"_ _1\"></span>rado <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>recup<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>re il <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>to dov<span class=\"_ _1\"></span>uto da<span class=\"_ _1\"></span>lla co<span class=\"_ _1\"></span>ntropa<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a bas<span class=\"_ _1\"></span>e dei ter<span class=\"_ _1\"></span>mini cont<span class=\"_ _1\"></span>rattua<span class=\"_ _1\"></span>li.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019evide<span class=\"_ _1\"></span>nza og<span class=\"_ _1\"></span>gettiva in<span class=\"_ _1\"></span>clude eve<span class=\"_ _1\"></span>nti quali:<span class=\"_ _24e\"> </span>a. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>ve difficolt<span class=\"_ _1\"></span>\u00e0 fina<span class=\"_ _1\"></span>nziarie d<span class=\"_ _1\"></span>el deb<span class=\"_ _1\"></span>itore;<span class=\"_ _24e\"> </span></span>b. <span class=\"_ _131\"> </span><span class=\"ff3 fs4 fc1\">conten<span class=\"_ _1\"></span>ziosi leg<span class=\"_ _1\"></span>ali ape<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ti con il debi<span class=\"_ _1\"></span>tore rela<span class=\"_ _1\"></span>tivame<span class=\"_ _1\"></span>nte all\u2019esigib<span class=\"_ _1\"></span>ilit\u00e0 d<span class=\"_ _1\"></span>el cred<span class=\"_ _1\"></span>ito;<span class=\"_ _24e\"> </span></span>c. <span class=\"_ _130\"> </span><span class=\"ff3 fs4 fc1\">p<span class=\"_ _1\"></span>robab<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>il <span class=\"_ _1d\"> </span>d<span class=\"_ _1\"></span>ebitor<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>dichi<span class=\"_ _1\"></span>ari <span class=\"_ _1d\"> </span>ba<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>rotta <span class=\"_ _e\"> </span>o <span class=\"_ _1d\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>si <span class=\"_ _1d\"> </span>ap<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>o <span class=\"_ _1d\"> </span>altr<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>proce<span class=\"_ _1\"></span>dure <span class=\"_ _e\"> </span>di </span>ristr<span class=\"_ _1\"></span>utturazione finanziaria.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>erdit<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>misu<span class=\"_ _1\"></span>rato <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>di<span class=\"_ _1\"></span>fferenz<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>futu<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _1\"></span>atte<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rilevato <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Conto <span class=\"_ _1\"></span>Econom<span class=\"_ _1\"></span>ico. <span class=\"_ _1\"></span>I c<span class=\"_ _1\"></span>rediti <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n recuperabili sono rimoss<span class=\"_ _0\"></span>i dalla s<span class=\"_ _0\"></span>ituazione patrimoniale<span class=\"_ _0\"></span> e finanziari<span class=\"_ _0\"></span>a con c<span class=\"_ _0\"></span>ontropar<span class=\"_ _1\"></span>tita nel f<span class=\"_ _0\"></span>ondo svalutazione <span class=\"_ _17\"></span>crediti. <span class=\"_ _17\"></span>Se <span class=\"_ _f\"> </span>nei <span class=\"_ _17\"></span>periodi <span class=\"_ _f\"> </span>succ<span class=\"_ _0\"></span>essivi <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>meno <span class=\"_ _f\"> </span>le <span class=\"_ _17\"></span>motivazioni<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>delle <span class=\"_ _17\"></span>precedenti<span class=\"_ _29\"></span> per<span class=\"_ _1\"></span>dite d<span class=\"_ _1\"></span>i va<span class=\"_ _1\"></span>lore, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>le atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 \u00e8 <span class=\"_ _1\"></span>ripr<span class=\"_ _1\"></span>istin<span class=\"_ _1\"></span>ato fin<span class=\"_ _1\"></span>o a <span class=\"_ _1\"></span>concor<span class=\"_ _1\"></span>renza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>che s<span class=\"_ _1\"></span>areb<span class=\"_ _1\"></span>be der<span class=\"_ _1\"></span>ivato da<span class=\"_ _1\"></span>lla valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne al cos<span class=\"_ _1\"></span>to ammor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-344": {
   "value": "1.2<span class=\"_ _0\"></span>.3. Disponibilit\u00e0 liquid<span class=\"_ _1\"></span>e e mezz<span class=\"_ _0\"></span>i equivalenti<span class=\"_ _24e\"> </span>Com<span class=\"_ _1\"></span>pren<span class=\"_ _1\"></span>dono denar<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>dep<span class=\"_ _1\"></span>ositi banc<span class=\"_ _1\"></span>ari o <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ltri istit<span class=\"_ _1\"></span>uti di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>redito dispo<span class=\"_ _1\"></span>nibili per oper<span class=\"_ _1\"></span>azioni corr<span class=\"_ _1\"></span>enti, conti cor<span class=\"_ _1\"></span>renti pos<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>li e altri va<span class=\"_ _1\"></span>lori eq<span class=\"_ _1\"></span>uival<span class=\"_ _1\"></span>enti non<span class=\"_ _1\"></span>ch\u00e9 inves<span class=\"_ _1\"></span>timenti con sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza ent<span class=\"_ _1\"></span>ro tre me<span class=\"_ _1\"></span>si dalla dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>quisto. Le disp<span class=\"_ _1\"></span>onibi<span class=\"_ _1\"></span>lit\u00e0 e mez<span class=\"_ _1\"></span>zi equiv<span class=\"_ _1\"></span>alenti so<span class=\"_ _1\"></span>no iscritt<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>al fa<span class=\"_ _1\"></span>ir value che<span class=\"_ _1\"></span>, nor<span class=\"_ _1\"></span>malme<span class=\"_ _1\"></span>nte, coinc<span class=\"_ _1\"></span>ide con il va<span class=\"_ _1\"></span>lore no<span class=\"_ _1\"></span>minal<span class=\"_ _1\"></span>e<span class=\"_ _24e\"> </span>1.<span class=\"_ _0\"></span>3.1. Capitale sociale<span class=\"_ _24e\"> </span>Azioni o<span class=\"_ _1\"></span>rdina<span class=\"_ _1\"></span>rie<span class=\"_ _24e\"> </span>I <span class=\"_ _16\"> </span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>li <span class=\"_ _16\"> </span>dirett<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ttrib<span class=\"_ _1\"></span>uibili  all\u2019emission<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>azioni  ordina<span class=\"_ _1\"></span>rie <span class=\"_ _16\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _16\"> </span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _16\"> </span>a dec<span class=\"_ _1\"></span>remen<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>Pat<span class=\"_ _1\"></span>rimo<span class=\"_ _1\"></span>nio <span class=\"_ _d\"> </span>Netto. <span class=\"_ _d\"> </span>L<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>im<span class=\"_ _1\"></span>post<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>sul <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>eddito <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>elative <span class=\"_ _d\"> </span>ai <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>sti <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>azione <span class=\"_ _d\"> </span>di un\u2019<span class=\"_ _0\"></span>op<span class=\"_ _1\"></span>erazi<span class=\"_ _1\"></span>one sul c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale so<span class=\"_ _1\"></span>no rilev<span class=\"_ _1\"></span>ate in confor<span class=\"_ _1\"></span>mit\u00e0 a<span class=\"_ _1\"></span>llo IA<span class=\"_ _1\"></span>S 12.<span class=\"_ _24e\"> </span>Riacqu<span class=\"_ _1\"></span>isto e riemissione d<span class=\"_ _1\"></span>i az<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span>ni ordin<span class=\"_ _1\"></span>arie (azioni prop<span class=\"_ _1\"></span>rie<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> </span>In <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>iacquis<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>rile<span class=\"_ _1\"></span>vate <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _17\"></span>Ne<span class=\"_ _1\"></span>tto, <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>corr<span class=\"_ _1\"></span>ispe<span class=\"_ _1\"></span>ttivo <span class=\"_ _17\"></span>vers<span class=\"_ _1\"></span>ato, <span class=\"_ _17\"></span>comp<span class=\"_ _1\"></span>resi i <span class=\"_ _f\"> </span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>dirett<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te <span class=\"_ _f\"> </span>attrib<span class=\"_ _1\"></span>uibili <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>op<span class=\"_ _1\"></span>eraz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _f\"> </span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>Patri<span class=\"_ _1\"></span>monio <span class=\"_ _f\"> </span>N<span class=\"_ _1\"></span>etto. Le <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>zioni <span class=\"_ _16\"> </span>cos\u00ec <span class=\"_ _d\"> </span>ria<span class=\"_ _1\"></span>cquis<span class=\"_ _1\"></span>tate <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _16\"> </span>come <span class=\"_ _16\"> </span>azioni <span class=\"_ _16\"> </span>pro<span class=\"_ _1\"></span>prie <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _16\"> </span>per azion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>prie. <span class=\"_ _17\"></span>Il <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rris<span class=\"_ _1\"></span>pettivo <span class=\"_ _17\"></span>ricev<span class=\"_ _1\"></span>uto <span class=\"_ _1\"></span>dal<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>suc<span class=\"_ _1\"></span>cessiva <span class=\"_ _17\"></span>vend<span class=\"_ _1\"></span>ita <span class=\"_ _17\"></span>o <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>emissio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>azioni <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>prie vie<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>incre<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>Patr<span class=\"_ _1\"></span>imonio <span class=\"_ _17\"></span>N<span class=\"_ _1\"></span>etto. <span class=\"_ _17\"></span>L<span class=\"_ _56\"></span>\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>differ<span class=\"_ _1\"></span>enza <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>ositiva <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>egativ<span class=\"_ _1\"></span>a der<span class=\"_ _1\"></span>ivante d<span class=\"_ _1\"></span>all\u2019oper<span class=\"_ _1\"></span>azione v<span class=\"_ _1\"></span>iene ri<span class=\"_ _1\"></span>levat<span class=\"_ _1\"></span>a nella r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va da s<span class=\"_ _1\"></span>ovrap<span class=\"_ _1\"></span>prez<span class=\"_ _1\"></span>zo azioni.<span class=\"_ _24e\"> </span>Riserva FT<span class=\"_ _0\"></span>A e riserva F<span class=\"_ _1\"></span>V<span class=\"_ _0\"></span>OCI<span class=\"_ _24e\"> </span>La r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va FT<span class=\"_ _2\"></span>A a<span class=\"_ _1\"></span>cc<span class=\"_ _0\"></span>oglie tutte l<span class=\"_ _1\"></span>e variazioni ante IFRS per l\u2019adeguamento dei sa<span class=\"_ _1\"></span>ldi di aper<span class=\"_ _1\"></span>tura agli IFRS<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>F<span class=\"_ _1\"></span>VOCI <span class=\"_ _17\"></span>accogl<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ariazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>menti <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>seg<span class=\"_ _1\"></span>uito del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>utaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tessi <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _17\"></span>equ<span class=\"_ _1\"></span>o. <span class=\"_ _1\"></span>Le <span class=\"_ _17\"></span>differ<span class=\"_ _1\"></span>enze <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>oltre <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evate nel<span class=\"_ _1\"></span>le altre co<span class=\"_ _1\"></span>mpon<span class=\"_ _1\"></span>enti del p<span class=\"_ _1\"></span>rospe<span class=\"_ _1\"></span>tto di Conto Econ<span class=\"_ _1\"></span>omico com<span class=\"_ _1\"></span>ples<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> <span class=\"_ _24e\"> </span></span><div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs348\">7. Disponibilit\u00e0 liquide e Mezzi equiv<span class=\"_ _0\"></span>alenti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs349\">L<span class=\"_ _1\"></span>a voce \u00e8 cos\u00ec dett<span class=\"_ _1\"></span>agliat<span class=\"_ _1\"></span>a:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1d ws1f gs34a\">DISPONIBILIT<span class=\"_ _2\"></span>\u00c0 LIQUIDE<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs34b\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs34c\">De<span class=\"_ _1\"></span>posi<span class=\"_ _1\"></span>ti ban<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ri e po<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ali<span class=\"_ _172\"> </span><span class=\"ls1b ws1d\">1.87<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _164\"> </span><span class=\"ls74 ws77\">50<span class=\"_ _1\"></span>2.4<span class=\"_ _1\"></span>37<span class=\"_ _a1\"> </span><span class=\"ls1f ws21\">1.36<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.6<span class=\"_ _1\"></span>05<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs34d\">Dan<span class=\"_ _1\"></span>aro e v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>ri in c<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>a<span class=\"_ _75\"> </span><span class=\"ls8d ws8f\">48<span class=\"_ _141\"> </span>48<span class=\"_ _20\"> </span></span>                                              - <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs34e\">T<span class=\"_ _2\"></span>otale<span class=\"_ _16b\"> </span><span class=\"ls74 ws77\">1<span class=\"_ _1\"></span>.870.<span class=\"_ _1\"></span>091<span class=\"_ _164\"> </span><span class=\"ls10 ws12\">5<span class=\"_ _1\"></span>02.4<span class=\"_ _1\"></span>85<span class=\"_ _fd\"> </span><span class=\"ls71 ws74\">1<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>5<span class=\"_ _24e\"> </span></span></span></span></div>T<span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>a le dispo<span class=\"_ _1\"></span>nibilit<span class=\"_ _1\"></span>\u00e0 liqu<span class=\"_ _1\"></span>ide e me<span class=\"_ _1\"></span>zzi equ<span class=\"_ _1\"></span>ivale<span class=\"_ _1\"></span>nti non so<span class=\"_ _1\"></span>no pre<span class=\"_ _1\"></span>senti <span class=\"ff6\">es<span class=\"_ _1\"></span>crow accou<span class=\"_ _1\"></span>nts</span>.<span class=\"_ _24e\"> </span>Si <span class=\"_ _1\"></span>rima<span class=\"_ _1\"></span>nda <span class=\"_ _1\"></span>al Re<span class=\"_ _1\"></span>ndiconto <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>io p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>n\u2019<span class=\"_ _2\"></span>an<span class=\"_ _1\"></span>alisi <span class=\"_ _1\"></span>quantit<span class=\"_ _1\"></span>ativa <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>mer<span class=\"_ _1\"></span>ito ai <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i ch<span class=\"_ _1\"></span>e han<span class=\"_ _1\"></span>no origi<span class=\"_ _1\"></span>nato la var<span class=\"_ _1\"></span>iazione d<span class=\"_ _1\"></span>ell\u2019eser<span class=\"_ _1\"></span>cizio<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-345": {
   "value": "<div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls1 ws1 gs233\">Ben<span class=\"_ _1\"></span>efici dovuti ai dip<span class=\"_ _1\"></span>endenti p<span class=\"_ _1\"></span>er la cessazione del ra<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>to di l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>oro<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsc wse gs234\">I benefici dovuti ai dipen<span class=\"_ _1\"></span>denti per la cessazione del rapp<span class=\"_ _1\"></span>orto di lavoro sono rilevati come costo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs235\">qua<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pegnato <span class=\"_ _17\"></span>senz<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>cesso <span class=\"_ _17\"></span>nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>ffer<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>detti <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefi<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>se </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs236\">anter<span class=\"_ _1\"></span>iore, qu<span class=\"_ _1\"></span>ando il Gr<span class=\"_ _1\"></span>uppo ril<span class=\"_ _1\"></span>eva i <span class=\"_ _0\"></span>cos<span class=\"_ _1\"></span>ti di <span class=\"_ _0\"></span>ris<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>uttur<span class=\"_ _1\"></span>azione<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>I ben<span class=\"_ _1\"></span>efici inter<span class=\"_ _1\"></span>amente es<span class=\"_ _1\"></span>igibili olt<span class=\"_ _1\"></span>re </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs237\">dod<span class=\"_ _1\"></span>ici mesi d<span class=\"_ _1\"></span>alla dat<span class=\"_ _1\"></span>a di chiu<span class=\"_ _1\"></span>sura d<span class=\"_ _1\"></span>ell\u2019eserci<span class=\"_ _1\"></span>zio sono att<span class=\"_ _1\"></span>ualiz<span class=\"_ _1\"></span>zati.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-347": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs24b\">2.2. Con<span class=\"_ _0\"></span>tributi pubblici<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs24c\">I co<span class=\"_ _1\"></span>ntrib<span class=\"_ _1\"></span>uti p<span class=\"_ _1\"></span>ubbl<span class=\"_ _1\"></span>ici re<span class=\"_ _1\"></span>lativi <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>soste<span class=\"_ _1\"></span>nuti <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _1\"></span>vengon<span class=\"_ _1\"></span>o ri<span class=\"_ _1\"></span>levati <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>Conto </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs24d\">Econo<span class=\"_ _1\"></span>mico  de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _15\"> </span>ste<span class=\"_ _1\"></span>sso  com<span class=\"_ _1\"></span>e  alt<span class=\"_ _1\"></span>ri  prove<span class=\"_ _1\"></span>nti  quan<span class=\"_ _1\"></span>do  il <span class=\"_ _15\"> </span>contr<span class=\"_ _1\"></span>ibuto  p<span class=\"_ _1\"></span>ubbl<span class=\"_ _1\"></span>ico  div<span class=\"_ _1\"></span>iene </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs24e\">esig<span class=\"_ _1\"></span>ibile. <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>li <span class=\"_ _f\"> </span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>pubb<span class=\"_ _1\"></span>lici <span class=\"_ _f\"> </span>re<span class=\"_ _1\"></span>lativi <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>isc<span class=\"_ _1\"></span>ritte <span class=\"_ _f\"> </span>ne<span class=\"_ _1\"></span>llo <span class=\"_ _f\"> </span>St<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>Patr<span class=\"_ _1\"></span>imonia<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>son<span class=\"_ _1\"></span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs24f\">ril<span class=\"_ _1\"></span>evati <span class=\"_ _16\"> </span>inizia<span class=\"_ _1\"></span>lmente  al <span class=\"_ _16\"> </span>fai<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alue  come <span class=\"_ _16\"> </span>ri<span class=\"_ _1\"></span>cavi  differi<span class=\"_ _1\"></span>ti <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>esis<span class=\"_ _1\"></span>te <span class=\"_ _16\"> </span>la  ragion<span class=\"_ _1\"></span>evole <span class=\"_ _16\"> </span>cer<span class=\"_ _1\"></span>tez<span class=\"_ _1\"></span>za  che </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs250\">sa<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>icevuti e che il Gr<span class=\"_ _1\"></span>uppo ri<span class=\"_ _1\"></span>spette<span class=\"_ _1\"></span>r\u00e0 le condizio<span class=\"_ _1\"></span>ni previs<span class=\"_ _1\"></span>te per la loro ri<span class=\"_ _1\"></span>cezione e son<span class=\"_ _1\"></span>o poi </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs251\">ril<span class=\"_ _1\"></span>evati nel Co<span class=\"_ _1\"></span>nto Economi<span class=\"_ _1\"></span>co dell\u2019eser<span class=\"_ _1\"></span>cizio come al<span class=\"_ _1\"></span>tri prove<span class=\"_ _1\"></span>nti con un crite<span class=\"_ _1\"></span>rio sis<span class=\"_ _1\"></span>tematico lu<span class=\"_ _1\"></span>ngo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs252\">la vit<span class=\"_ _1\"></span>a util<span class=\"_ _1\"></span>e dell\u2019attivit<span class=\"_ _1\"></span>\u00e0 a cui si r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>cono.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DescriptionOfAccountingPolicyPublicContributions",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-346": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs254\">2.3. Ric<span class=\"_ _2\"></span>onoscimento dei c<span class=\"_ _2\"></span>osti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs255\">I costi so<span class=\"_ _1\"></span>no ricono<span class=\"_ _1\"></span>sciuti qu<span class=\"_ _1\"></span>ando son<span class=\"_ _1\"></span>o relativ<span class=\"_ _1\"></span>i a <span class=\"_ _0\"></span>be<span class=\"_ _1\"></span>ni e <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vizi acqui<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>o consu<span class=\"_ _1\"></span>mati nel per<span class=\"_ _1\"></span>iodo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs256\">o per r<span class=\"_ _1\"></span>ipar<span class=\"_ _1\"></span>tizio<span class=\"_ _1\"></span>ne siste<span class=\"_ _1\"></span>matic<span class=\"_ _1\"></span>a nel ris<span class=\"_ _1\"></span>petto de<span class=\"_ _1\"></span>lla comp<span class=\"_ _1\"></span>etenz<span class=\"_ _1\"></span>a econom<span class=\"_ _1\"></span>ica e te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>ale.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs258\">2.4. Pr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ti e oneri finanziari<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs259\">Gli <span class=\"_ _f\"> </span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _f\"> </span>attiv<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>pass<span class=\"_ _1\"></span>ivi <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>ril<span class=\"_ _1\"></span>evati <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>Conto <span class=\"_ _f\"> </span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _f\"></span>dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>comp<span class=\"_ _1\"></span>etenza </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs25a\">utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>etodo <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>ll\u2019inte<span class=\"_ _1\"></span>resse <span class=\"_ _f\"> </span>effe<span class=\"_ _1\"></span>ttivo. <span class=\"_ _17\"></span>I <span class=\"_ _f\"> </span>pr<span class=\"_ _1\"></span>oventi <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>divi<span class=\"_ _1\"></span>dendi <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _f\"></span>rilevati <span class=\"_ _f\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _f\"> </span>si </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs25b\">st<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>sce il diri<span class=\"_ _1\"></span>tto del G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o a ricevere i<span class=\"_ _1\"></span>l pagam<span class=\"_ _1\"></span>ento.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs25c\">Il <span class=\"_ _17\"></span>\u201c<span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span>so <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>int<span class=\"_ _1\"></span>eress<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>effetti<span class=\"_ _1\"></span>vo<span class=\"_ _0\"></span>\u201d <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrisp<span class=\"_ _1\"></span>onde <span class=\"_ _f\"></span>al <span class=\"_ _17\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>attua<span class=\"_ _1\"></span>lizza <span class=\"_ _f\"></span>esatt<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>pag<span class=\"_ _1\"></span>amenti <span class=\"_ _f\"> </span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs25d\">inc<span class=\"_ _1\"></span>assi fu<span class=\"_ _1\"></span>turi s<span class=\"_ _1\"></span>timati lu<span class=\"_ _1\"></span>ngo la vit<span class=\"_ _1\"></span>a attes<span class=\"_ _1\"></span>a dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ria:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs25e\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">al val<span class=\"_ _1\"></span>ore cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e lordo d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ria, op<span class=\"_ _1\"></span>pure<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs25f\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">al cos<span class=\"_ _1\"></span>to ammo<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>zzato d<span class=\"_ _1\"></span>ella pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 finanzi<span class=\"_ _1\"></span>aria.<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws8 gs260\">Qua<span class=\"_ _1\"></span>ndo si <span class=\"_ _1\"></span>cal<span class=\"_ _1\"></span>colano <span class=\"_ _1\"></span>gli inte<span class=\"_ _1\"></span>ressi <span class=\"_ _1\"></span>attivi e <span class=\"_ _1\"></span>passi<span class=\"_ _1\"></span>vi, il <span class=\"_ _1\"></span>tass<span class=\"_ _1\"></span>o di in<span class=\"_ _1\"></span>teress<span class=\"_ _1\"></span>e effetti<span class=\"_ _1\"></span>vo vien<span class=\"_ _1\"></span>e app<span class=\"_ _1\"></span>licato <span class=\"_ _1\"></span>al </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs261\">val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bile <span class=\"_ _1\"></span>lord<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>l\u2019attivit<span class=\"_ _1\"></span>\u00e0 n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>\u00e8 d<span class=\"_ _1\"></span>eteri<span class=\"_ _1\"></span>orat<span class=\"_ _1\"></span>a) o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs262\">del<span class=\"_ _1\"></span>la <span class=\"_ _16\"> </span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0.  T<span class=\"_ _2\"></span>utt<span class=\"_ _1\"></span>avia,  ne<span class=\"_ _1\"></span>l <span class=\"_ _16\"> </span>c<span class=\"_ _1\"></span>aso  delle  attiv<span class=\"_ _1\"></span>it\u00e0  fina<span class=\"_ _1\"></span>nziarie  che  si  son<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span>terior<span class=\"_ _1\"></span>ate  dopo  la </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls4 ws4 gs162\">rileva<span class=\"_ _0\"></span>zione ini<span class=\"_ _0\"></span>ziale,<span class=\"_ _0\"></span> gli interess<span class=\"_ _0\"></span>i attivi veng<span class=\"_ _0\"></span>ono calcolati<span class=\"_ _0\"></span> applicando il tasso di int<span class=\"_ _0\"></span>eresse effettiv<span class=\"_ _0\"></span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs163\">al <span class=\"_ _0\"></span>costo ammor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ell\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>ces<span class=\"_ _1\"></span>sa <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>eteri<span class=\"_ _1\"></span>orat<span class=\"_ _1\"></span>a, <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>inte<span class=\"_ _1\"></span>ressi </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs164\">attiv<span class=\"_ _1\"></span>i tornan<span class=\"_ _1\"></span>o ad ess<span class=\"_ _1\"></span>ere ca<span class=\"_ _1\"></span>lcolati su b<span class=\"_ _1\"></span>ase lor<span class=\"_ _1\"></span>da.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-348": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs264\">2.5. Imposte sul r<span class=\"_ _2\"></span>eddito<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs265\">L<span class=\"_ _56\"></span>\u2019onere <span class=\"_ _15\"> </span>fi<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>le  d<span class=\"_ _1\"></span>ell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _15\"> </span>comp<span class=\"_ _1\"></span>rende <span class=\"_ _15\"> </span>l<span class=\"_ _1\"></span>e  i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te  co<span class=\"_ _1\"></span>rrenti <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>di<span class=\"_ _1\"></span>fferite <span class=\"_ _13\"> </span>rilevat<span class=\"_ _1\"></span>e  ne<span class=\"_ _1\"></span>l  C<span class=\"_ _1\"></span>onto </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs266\">Econo<span class=\"_ _1\"></span>mico <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio, <span class=\"_ _16\"> </span>fatt<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>ccezion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>q<span class=\"_ _1\"></span>uelli <span class=\"_ _16\"> </span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _d\"> </span>ad <span class=\"_ _16\"> </span>agg<span class=\"_ _1\"></span>regazi<span class=\"_ _1\"></span>oni <span class=\"_ _d\"> </span>azi<span class=\"_ _1\"></span>endal<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>o <span class=\"_ _16\"> </span>voci </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs267\">ril<span class=\"_ _1\"></span>evate <span class=\"_ _d\"> </span>dire<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ente <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>P<span class=\"_ _1\"></span>atrim<span class=\"_ _1\"></span>onio <span class=\"_ _d\"> </span>Ne<span class=\"_ _1\"></span>tto <span class=\"_ _f\"> </span>o <span class=\"_ _16\"> </span>tra <span class=\"_ _16\"> </span>le <span class=\"_ _d\"> </span>alt<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _16\"> </span>del <span class=\"_ _d\"> </span>C<span class=\"_ _1\"></span>onto <span class=\"_ _d\"> </span>Econo<span class=\"_ _1\"></span>mico </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs268\">comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo. <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _d\"> </span>ha <span class=\"_ _16\"> </span>dete<span class=\"_ _1\"></span>rminato <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>gli <span class=\"_ _d\"> </span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>pena<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>post<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ul </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs269\">red<span class=\"_ _1\"></span>dito, <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>presi <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>tratt<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>licar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>sui <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>dditi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>natur<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>incer<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs26a\">son<span class=\"_ _1\"></span>o cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>in co<span class=\"_ _1\"></span>nformit<span class=\"_ _1\"></span>\u00e0 a<span class=\"_ _1\"></span>llo I<span class=\"_ _1\"></span>AS <span class=\"_ _1\"></span>37 \u2013 Fon<span class=\"_ _1\"></span>di, <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>potenzia<span class=\"_ _1\"></span>li e <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 p<span class=\"_ _1\"></span>otenziali <span class=\"_ _1\"></span>in </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs26b\">qua<span class=\"_ _1\"></span>nto non so<span class=\"_ _1\"></span>ddisf<span class=\"_ _1\"></span>ano la d<span class=\"_ _1\"></span>efinizio<span class=\"_ _1\"></span>ne di imp<span class=\"_ _1\"></span>oste sul r<span class=\"_ _1\"></span>eddito.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs26c\">2.6. Imposte c<span class=\"_ _2\"></span>orren<span class=\"_ _2\"></span>ti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs26d\">Le <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _16\"> </span>cor<span class=\"_ _1\"></span>renti <span class=\"_ _16\"> </span>inc<span class=\"_ _1\"></span>ludon<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>tima <span class=\"_ _16\"> </span>del<span class=\"_ _1\"></span>l\u2019imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _16\"> </span>sul  reddito  dovute <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>da </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs26e\">riceve<span class=\"_ _1\"></span>re, calco<span class=\"_ _1\"></span>late sul reddito imp<span class=\"_ _1\"></span>onibil<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>o sulla pe<span class=\"_ _1\"></span>rdita fis<span class=\"_ _1\"></span>cale del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio non<span class=\"_ _1\"></span>ch\u00e9 le eventuali </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs26f\">retti<span class=\"_ _1\"></span>fiche <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _17\"></span>prece<span class=\"_ _1\"></span>denti. <span class=\"_ _17\"></span>L<span class=\"_ _56\"></span>\u2019<span class=\"_ _0\"></span>am<span class=\"_ _1\"></span>mont<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _17\"></span>dovu<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>ricevere<span class=\"_ _1\"></span>, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs270\">dete<span class=\"_ _1\"></span>rminato <span class=\"_ _56\"></span>su<span class=\"_ _1\"></span>lla <span class=\"_ _14\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _56\"></span>aliq<span class=\"_ _1\"></span>uote <span class=\"_ _14\"></span>fi<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>li <span class=\"_ _14\"></span>vige<span class=\"_ _1\"></span>nti <span class=\"_ _14\"></span>o <span class=\"_ _56\"></span>so<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nzialme<span class=\"_ _1\"></span>nte <span class=\"_ _14\"></span>in <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>igore <span class=\"_ _14\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _14\"></span>d<span class=\"_ _1\"></span>ata <span class=\"_ _56\"></span>di <span class=\"_ _56\"></span>chiu<span class=\"_ _1\"></span>sura </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs271\">del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio, <span class=\"_ _1\"></span>incl<span class=\"_ _1\"></span>ude <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>miglior <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma d<span class=\"_ _1\"></span>ell\u2019eventual<span class=\"_ _1\"></span>e qu<span class=\"_ _1\"></span>ota <span class=\"_ _1\"></span>da p<span class=\"_ _1\"></span>agar<span class=\"_ _1\"></span>e o <span class=\"_ _1\"></span>da r<span class=\"_ _1\"></span>icevere <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>\u00e8 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs272\">sog<span class=\"_ _1\"></span>gett<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>attori <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ncer<span class=\"_ _1\"></span>tez<span class=\"_ _1\"></span>za. <span class=\"_ _17\"></span>Le <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>corr<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mpren<span class=\"_ _1\"></span>dono <span class=\"_ _17\"></span>anc<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs273\">rela<span class=\"_ _1\"></span>tive <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span>vide<span class=\"_ _1\"></span>ndi. <span class=\"_ _0\"></span>Le attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>rrenti sono compe<span class=\"_ _1\"></span>nsate <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>lo <span class=\"_ _0\"></span>quan<span class=\"_ _1\"></span>do </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs274\">vengo so<span class=\"_ _1\"></span>ddis<span class=\"_ _1\"></span>fatti dete<span class=\"_ _1\"></span>rmin<span class=\"_ _1\"></span>ati criter<span class=\"_ _1\"></span>i.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-349": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs276\">2.7. Per<span class=\"_ _2\"></span>dite per riduzione di valor<span class=\"_ _2\"></span>e<span class=\"_ _24e\"> </span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 lsc2 wsc5 gs277\">S<span class=\"_ _0\"></span>tru<span class=\"_ _1\"></span>menti fin<span class=\"_ _1\"></span>anziari n<span class=\"_ _1\"></span>on derivati<span class=\"_ _24e\"> </span></div><div class=\"t m0 h23 ff31 fs4 fc4 sc0 ls1 ws1 gs278\">S<span class=\"_ _0\"></span>tru<span class=\"_ _1\"></span>menti fin<span class=\"_ _1\"></span>anziari e at<span class=\"_ _1\"></span>tivit\u00e0 derivanti d<span class=\"_ _1\"></span>a contrat<span class=\"_ _1\"></span>ti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs279\">Il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o rileva d<span class=\"_ _1\"></span>ei fond<span class=\"_ _1\"></span>i svalu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne per l<span class=\"_ _1\"></span>e perdi<span class=\"_ _1\"></span>te attese su c<span class=\"_ _1\"></span>rediti r<span class=\"_ _1\"></span>elative a:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs27a\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">attiv<span class=\"_ _1\"></span>it\u00e0 fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e valut<span class=\"_ _1\"></span>ate al cos<span class=\"_ _1\"></span>to ammo<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>zzato;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs27b\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">titoli d<span class=\"_ _1\"></span>i debito v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>ati al F<span class=\"_ _1\"></span>VOCI;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs27c\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">attiv<span class=\"_ _1\"></span>it\u00e0 de<span class=\"_ _1\"></span>riva<span class=\"_ _1\"></span>nti da contr<span class=\"_ _1\"></span>atti.<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs27d\">Il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>a i fo<span class=\"_ _1\"></span>ndi s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne a u<span class=\"_ _1\"></span>n imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to par<span class=\"_ _1\"></span>i all<span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span>dite atte<span class=\"_ _1\"></span>se lu<span class=\"_ _1\"></span>ngo tu<span class=\"_ _1\"></span>tta <span class=\"_ _1\"></span>la vit<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>el </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs27e\">cre<span class=\"_ _1\"></span>dito, fatt<span class=\"_ _1\"></span>a ecce<span class=\"_ _1\"></span>zione pe<span class=\"_ _1\"></span>r quanto in<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>ato di segui<span class=\"_ _1\"></span>to, per i do<span class=\"_ _1\"></span>dici me<span class=\"_ _1\"></span>si succes<span class=\"_ _1\"></span>sivi:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs27f\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">titoli d<span class=\"_ _1\"></span>i debito co<span class=\"_ _1\"></span>n un risc<span class=\"_ _1\"></span>hio di cre<span class=\"_ _1\"></span>dito bass<span class=\"_ _1\"></span>o alla dat<span class=\"_ _1\"></span>a di chius<span class=\"_ _1\"></span>ura de<span class=\"_ _1\"></span>l bilan<span class=\"_ _1\"></span>cio;<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs280\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">alt<span class=\"_ _1\"></span>ri  titoli  d<span class=\"_ _1\"></span>i  debito  e  con<span class=\"_ _1\"></span>ti  corren<span class=\"_ _1\"></span>ti  banc<span class=\"_ _1\"></span>ari  il  cu<span class=\"_ _1\"></span>i  rischi<span class=\"_ _1\"></span>o  di  credi<span class=\"_ _1\"></span>to  (<span class=\"_ _0\"></span>ossi<span class=\"_ _1\"></span>a  il  rischi<span class=\"_ _1\"></span>o  di<span class=\"_ _24e\"> </span></span><span class=\"ff3 fs4 fc1\"> </span></div>ina<span class=\"_ _1\"></span>dempi<span class=\"_ _1\"></span>mento <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>si <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>anifes<span class=\"_ _1\"></span>ta <span class=\"_ _16\"> </span>lungo <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>vit<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>atte<span class=\"_ _1\"></span>sa <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io) <span class=\"_ _d\"> </span>non <span class=\"_ _16\"> </span>\u00e8 signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vame<span class=\"_ _1\"></span>nte aument<span class=\"_ _1\"></span>ato dop<span class=\"_ _1\"></span>o la ril<span class=\"_ _1\"></span>evazione i<span class=\"_ _1\"></span>niziale<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>fondi <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>riva<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _17\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>mpre valu<span class=\"_ _1\"></span>tati a un i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to pa<span class=\"_ _1\"></span>ri alle p<span class=\"_ _1\"></span>erdite att<span class=\"_ _1\"></span>ese lun<span class=\"_ _1\"></span>go tutt<span class=\"_ _1\"></span>a la vit<span class=\"_ _1\"></span>a del cre<span class=\"_ _1\"></span>dito.<span class=\"_ _24e\"> </span>Per  st<span class=\"_ _1\"></span>abilire  se  il <span class=\"_ _16\"> </span>ris<span class=\"_ _1\"></span>chio  di <span class=\"_ _16\"> </span>cred<span class=\"_ _1\"></span>ito <span class=\"_ _16\"> </span>relati<span class=\"_ _1\"></span>vo <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>un\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0  finan<span class=\"_ _1\"></span>ziaria  \u00e8 <span class=\"_ _16\"> </span>aum<span class=\"_ _1\"></span>entato  in  misura signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ilevazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>iziale <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>timare <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>dite <span class=\"_ _1\"></span>atte<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>rediti<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o consid<span class=\"_ _1\"></span>era <span class=\"_ _16\"> </span>le <span class=\"_ _d\"> </span>inf<span class=\"_ _1\"></span>ormazi<span class=\"_ _1\"></span>oni <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>agionevo<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>di<span class=\"_ _1\"></span>most<span class=\"_ _1\"></span>rabi<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>che <span class=\"_ _16\"> </span>siano <span class=\"_ _16\"> </span>per<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>enti <span class=\"_ _d\"> </span>e <span class=\"_ _16\"> </span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _16\"> </span>senz<span class=\"_ _1\"></span>a ecce<span class=\"_ _1\"></span>ssivi costi o sfor<span class=\"_ _1\"></span>zi. Sono inclu<span class=\"_ _1\"></span>se le <span class=\"_ _0\"></span>infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>qua<span class=\"_ _1\"></span>ntita<span class=\"_ _1\"></span>tive <span class=\"_ _0\"></span>e quali<span class=\"_ _1\"></span>tative e le <span class=\"_ _0\"></span>ana<span class=\"_ _1\"></span>lisi, basate sull<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sper<span class=\"_ _1\"></span>ienz<span class=\"_ _1\"></span>a  stor<span class=\"_ _1\"></span>ica  de<span class=\"_ _1\"></span>l  Gr<span class=\"_ _1\"></span>uppo,  s<span class=\"_ _1\"></span>ulla  val<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>zione  de<span class=\"_ _1\"></span>l  credi<span class=\"_ _1\"></span>to  nonc<span class=\"_ _1\"></span>h\u00e9  sulle <span class=\"_ _15\"> </span>infor<span class=\"_ _1\"></span>mazioni ind<span class=\"_ _1\"></span>icative d<span class=\"_ _1\"></span>egli sv<span class=\"_ _1\"></span>ilupp<span class=\"_ _1\"></span>i attesi (<span class=\"ff6 ls5 ws5\">for<span class=\"_ _1\"></span>war<span class=\"_ _0\"></span>d-looking<span class=\"_ _0\"></span> information<span class=\"ff3 ls8f ws91\">). </span></span>Per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gru<span class=\"_ _1\"></span>ppo, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risch<span class=\"_ _1\"></span>io d<span class=\"_ _1\"></span>i cr<span class=\"_ _1\"></span>edito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia au<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>a si<span class=\"_ _1\"></span>gnific<span class=\"_ _1\"></span>ativam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>do i pag<span class=\"_ _1\"></span>amenti <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>sc<span class=\"_ _1\"></span>aduti <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _2\"></span>3<span class=\"_ _1\"></span>0 <span class=\"_ _2\"></span>gio<span class=\"_ _1\"></span>rni. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _0\"></span>attes<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>unga <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>le perdi<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>atte<span class=\"_ _1\"></span>se <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>riva<span class=\"_ _1\"></span>nti <span class=\"_ _2\"></span>da tutte <span class=\"_ _0\"></span>le possibi<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>in<span class=\"_ _1\"></span>adem<span class=\"_ _1\"></span>pienze <span class=\"_ _0\"></span>lun<span class=\"_ _1\"></span>go <span class=\"_ _2\"></span>la vita attesa di uno st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>o. <span class=\"_ _0\"></span>Le perd<span class=\"_ _1\"></span>ite <span class=\"_ _0\"></span>atte<span class=\"_ _1\"></span>se su <span class=\"_ _0\"></span>cre<span class=\"_ _1\"></span>diti a <span class=\"_ _0\"></span>12 mesi sono le perd<span class=\"_ _1\"></span>ite <span class=\"_ _0\"></span>atte<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>su cre<span class=\"_ _1\"></span>diti<span class=\"_ _14\"></span> der<span class=\"_ _1\"></span>ivanti da possib<span class=\"_ _1\"></span>ili <span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>adem<span class=\"_ _1\"></span>pienze nell\u2019arco di <span class=\"_ _0\"></span>do<span class=\"_ _1\"></span>dici mesi dalla dat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>di chiusu<span class=\"_ _1\"></span>ra dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _0\"></span>(o ent<span class=\"_ _1\"></span>ro un per<span class=\"_ _1\"></span>iodo pi<span class=\"_ _1\"></span>\u00f9 breve se la v<span class=\"_ _1\"></span>ita atte<span class=\"_ _1\"></span>sa di un<span class=\"_ _1\"></span>o str<span class=\"_ _1\"></span>umento fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io \u00e8 infer<span class=\"_ _1\"></span>iore a 12 me<span class=\"_ _1\"></span>si).<span class=\"_ _24e\"> </span>Il <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do <span class=\"_ _d\"> </span>m<span class=\"_ _1\"></span>assimo <span class=\"_ _16\"> </span>da <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>ere <span class=\"_ _d\"> </span>in <span class=\"_ _16\"> </span>consi<span class=\"_ _1\"></span>dera<span class=\"_ _1\"></span>zione <span class=\"_ _16\"> </span>nella <span class=\"_ _16\"> </span>valu<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _16\"> </span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _d\"> </span>atte<span class=\"_ _1\"></span>se <span class=\"_ _d\"> </span>su cre<span class=\"_ _1\"></span>diti <span class=\"_ _2\"></span>\u00e8 il <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>ale <span class=\"_ _0\"></span>massi<span class=\"_ _1\"></span>mo <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urante il <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ale <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>posto al <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cre<span class=\"_ _1\"></span>dito.<span class=\"_ _24e\"> </span>Valutazione d<span class=\"_ _1\"></span>elle perd<span class=\"_ _1\"></span>ite attese su crediti<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _17\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>r<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>(<span class=\"_ _1\"></span><span class=\"ff6 ls1 ws1\">E<span class=\"_ _1\"></span>xpec<span class=\"_ _1\"></span>ted <span class=\"_ _2\"></span>Cre<span class=\"_ _1\"></span>dit <span class=\"_ _0\"></span>Losse<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span><span class=\"ff3 lsc4 wsc7\">o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>\u201c<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>\u201d<span class=\"_ _17\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>o<span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _17\"></span>ti<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>p<span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span> </span></span><span class=\"ff6 ls1 ws1\"><span class=\"ff3 lsc4 wsc7\"></span></span>pon<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>base <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>prob<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>perd<span class=\"_ _1\"></span>ite <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>rediti <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttuale <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>anca<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> inc<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>(ossia <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i fl<span class=\"_ _1\"></span>ussi <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ovuti <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ntit<span class=\"_ _1\"></span>\u00e0 co<span class=\"_ _1\"></span>nform<span class=\"_ _1\"></span>emente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>o e <span class=\"_ _1\"></span>i flus<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>asp<span class=\"_ _1\"></span>etta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ricever<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>). <span class=\"_ _1\"></span>Le <span class=\"_ _17\"></span>ECL <span class=\"_ _1\"></span>vengono <span class=\"_ _17\"></span>attua<span class=\"_ _1\"></span>lizzate <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>il cri<span class=\"_ _1\"></span>terio de<span class=\"_ _1\"></span>ll\u2019inte<span class=\"_ _1\"></span>resse e<span class=\"_ _1\"></span>ffettivo de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia.<span class=\"_ _24e\"> </span>Attivit\u00e0 fin<span class=\"_ _1\"></span>anziarie d<span class=\"_ _1\"></span>et<span class=\"_ _0\"></span>erio<span class=\"_ _1\"></span>rate<span class=\"_ _24e\"> </span>Ad ogni dat<span class=\"_ _1\"></span>a di chiusur<span class=\"_ _1\"></span>a dell\u2019ese<span class=\"_ _1\"></span>rcizio, il Gr<span class=\"_ _1\"></span>uppo val<span class=\"_ _1\"></span>uta se le attiv<span class=\"_ _1\"></span>it\u00e0 fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>ate <span class=\"_ _0\"></span>al cos<span class=\"_ _1\"></span>to amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizza<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>e i <span class=\"_ _2\"></span>ti<span class=\"_ _1\"></span>toli di <span class=\"_ _0\"></span>deb<span class=\"_ _1\"></span>ito <span class=\"_ _0\"></span>al F<span class=\"_ _1\"></span>V<span class=\"_ _0\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>dete<span class=\"_ _1\"></span>rior<span class=\"_ _1\"></span>ate. <span class=\"_ _0\"></span>Un\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>fina<span class=\"_ _1\"></span>nziaria \u00e8 <span class=\"_ _0\"></span>\u201cdeter<span class=\"_ _1\"></span>iorat<span class=\"_ _1\"></span>a\u201d qua<span class=\"_ _1\"></span>ndo <span class=\"_ _16\"> </span>si <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _16\"> </span>verific<span class=\"_ _1\"></span>ati <span class=\"_ _16\"> </span>uno <span class=\"_ _16\"> </span>o <span class=\"_ _d\"> </span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _d\"> </span>eventi <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>han<span class=\"_ _1\"></span>no <span class=\"_ _d\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>patto <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>egativo <span class=\"_ _16\"> </span>sui <span class=\"_ _16\"> </span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _16\"> </span>flussi fina<span class=\"_ _1\"></span>nziari s<span class=\"_ _1\"></span>timati de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>ia.<span class=\"_ _24e\"> </span>Cos<span class=\"_ _1\"></span>tituis<span class=\"_ _1\"></span>cono <span class=\"_ _17\"></span>prove <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>deter<span class=\"_ _1\"></span>iorat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>oss<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vabili <span class=\"_ _17\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _17\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eguen<span class=\"_ _1\"></span>ti<span class=\"_ _18\"></span> even<span class=\"_ _1\"></span>ti:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>ve difficolt<span class=\"_ _1\"></span>\u00e0 fina<span class=\"_ _1\"></span>nziarie d<span class=\"_ _1\"></span>ell\u2019emitte<span class=\"_ _1\"></span>nte o debito<span class=\"_ _1\"></span>re;<span class=\"_ _24e\"> </span></span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">una <span class=\"_ _1\"></span>violazi<span class=\"_ _1\"></span>one d<span class=\"_ _1\"></span>el cont<span class=\"_ _1\"></span>ratto, q<span class=\"_ _1\"></span>uale u<span class=\"_ _1\"></span>n inad<span class=\"_ _1\"></span>empim<span class=\"_ _1\"></span>ento o <span class=\"_ _1\"></span>una sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza n<span class=\"_ _1\"></span>on ris<span class=\"_ _1\"></span>pett<span class=\"_ _1\"></span>ata d<span class=\"_ _1\"></span>a pi\u00f9 </span>di 90 gi<span class=\"_ _1\"></span>orni;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la ris<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ttur<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>i un debito o u<span class=\"_ _1\"></span>n anticip<span class=\"_ _1\"></span>o da par<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo a con<span class=\"_ _1\"></span>dizioni ch<span class=\"_ _1\"></span>e il Gr<span class=\"_ _1\"></span>uppo </span>non av<span class=\"_ _1\"></span>rebb<span class=\"_ _1\"></span>e altri<span class=\"_ _1\"></span>menti pr<span class=\"_ _1\"></span>eso in con<span class=\"_ _1\"></span>sider<span class=\"_ _1\"></span>azione;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">sussi<span class=\"_ _1\"></span>ste la pro<span class=\"_ _1\"></span>babil<span class=\"_ _1\"></span>it\u00e0 ch<span class=\"_ _1\"></span>e il debito<span class=\"_ _1\"></span>re dichia<span class=\"_ _1\"></span>ri fa<span class=\"_ _1\"></span>llimento o a<span class=\"_ _1\"></span>ltre pr<span class=\"_ _1\"></span>ocedu<span class=\"_ _1\"></span>re di ris<span class=\"_ _1\"></span>trutt<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>zione </span>finanziar<span class=\"_ _1\"></span>ia;<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">la sco<span class=\"_ _1\"></span>mpar<span class=\"_ _1\"></span>sa di un m<span class=\"_ _1\"></span>ercato a<span class=\"_ _1\"></span>ttivo di que<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia dovut<span class=\"_ _1\"></span>a a diffico<span class=\"_ _1\"></span>lt\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie.<span class=\"_ _24e\"> </span></span>Presentazione del fon<span class=\"_ _1\"></span>do svalutazio<span class=\"_ _1\"></span>ne perdite a<span class=\"_ _1\"></span>ttese su crediti nel p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>spet<span class=\"_ _1\"></span>to della situ<span class=\"_ _1\"></span>azione patrimoniale-<span class=\"_ _0\"></span>finanziaria<span class=\"_ _24e\"> </span>I <span class=\"_ _f\"></span>fondi <span class=\"_ _f\"> </span>sval<span class=\"_ _1\"></span>utaz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _f\"> </span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _f\"></span>al <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>mmor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zato <span class=\"_ _f\"></span>sono <span class=\"_ _f\"> </span>ded<span class=\"_ _1\"></span>otti <span class=\"_ _17\"></span>da<span class=\"_ _1\"></span>l val<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Per <span class=\"_ _17\"></span>i <span class=\"_ _1\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>debito <span class=\"_ _17\"></span>al <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VOCI<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>fond<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>sva<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>vien<span class=\"_ _1\"></span>e acc<span class=\"_ _1\"></span>antonato <span class=\"_ _d\"> </span>nel <span class=\"_ _d\"> </span>Conto <span class=\"_ _d\"> </span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _f\"> </span>e <span class=\"_ _d\"> </span>ril<span class=\"_ _1\"></span>evato <span class=\"_ _f\"> </span>nel<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>alt<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Conto Econo<span class=\"_ _1\"></span>mico comp<span class=\"_ _1\"></span>lessivo.<span class=\"_ _24e\"> </span>S<span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>utazione<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>rdo <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _17\"></span>sval<span class=\"_ _1\"></span>utato <span class=\"_ _17\"></span>(in <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>inter<span class=\"_ _1\"></span>amente) <span class=\"_ _17\"></span>nella misur<span class=\"_ _1\"></span>a in cui n<span class=\"_ _1\"></span>on vi son<span class=\"_ _1\"></span>o prosp<span class=\"_ _1\"></span>ettive re<span class=\"_ _1\"></span>ali di rec<span class=\"_ _1\"></span>upero.<span class=\"_ _24e\"> </span>Per <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>cl<span class=\"_ _1\"></span>ienti <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ivati, <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span><span class=\"ff6 ls4 ws4\">policy<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>preve<span class=\"_ _1\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _56\"></span>l<span class=\"_ _1\"></span>ordo <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>ando </span></span>l\u2019attivit<span class=\"_ _1\"></span>\u00e0 finanzi<span class=\"_ _1\"></span>aria \u00e8 sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ta da p<span class=\"_ _1\"></span>i\u00f9 di 180 gi<span class=\"_ _1\"></span>orni su<span class=\"_ _1\"></span>lla base d<span class=\"_ _1\"></span>ell\u2019espe<span class=\"_ _1\"></span>rienz<span class=\"_ _1\"></span>a stor<span class=\"_ _1\"></span>ica i<span class=\"_ _1\"></span>n materia <span class=\"_ _1\"></span>di rec<span class=\"_ _1\"></span>upero di attivit<span class=\"_ _1\"></span>\u00e0 simili. Per i <span class=\"_ _0\"></span>clie<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span><span class=\"ff6 ls5 ws5\">corporat<span class=\"_ _0\"></span>e<span class=\"ff3 ls1 ws1\">, il <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>uta indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>almente la tempis<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>e </span></span>l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>sull<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>eale <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>ospetti<span class=\"_ _1\"></span>va <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rec<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>o. <span class=\"_ _2\"></span>Il <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evede alcu<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>recu<span class=\"_ _1\"></span>pero  signifi<span class=\"_ _1\"></span>cativo  dell\u2019<span class=\"_ _1\"></span>impor<span class=\"_ _1\"></span>to  sval<span class=\"_ _1\"></span>utato.  T<span class=\"_ _56\"></span>u<span class=\"_ _1\"></span>ttavia<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>le  attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"> </span>finan<span class=\"_ _1\"></span>ziarie  sval<span class=\"_ _1\"></span>utate pot<span class=\"_ _1\"></span>rebbe<span class=\"_ _1\"></span>ro <span class=\"_ _f\"> </span>esse<span class=\"_ _1\"></span>re <span class=\"_ _f\"></span>ancor<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>es<span class=\"_ _1\"></span>ecuzio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>forz<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ispe<span class=\"_ _1\"></span>ttare <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>rocedu<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>di rec<span class=\"_ _1\"></span>upero d<span class=\"_ _1\"></span>ei cred<span class=\"_ _1\"></span>iti previs<span class=\"_ _1\"></span>te dal G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-350": {
   "value": "2.8. V<span class=\"_ _2\"></span>alutazione del <span class=\"ff31\">fair value<span class=\"_ _24e\"> </span></span>Il <span class=\"_ _1\"></span>\u201cfai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ue\u201d \u00e8 <span class=\"_ _1\"></span>il pr<span class=\"_ _1\"></span>ezzo c<span class=\"_ _1\"></span>he si <span class=\"_ _1\"></span>perce<span class=\"_ _1\"></span>pireb<span class=\"_ _1\"></span>be a<span class=\"_ _1\"></span>lla dat<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>one p<span class=\"_ _1\"></span>er l<span class=\"_ _1\"></span>a vend<span class=\"_ _1\"></span>ita <span class=\"_ _1\"></span>di un\u2019<span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 ov<span class=\"_ _1\"></span>vero <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>si <span class=\"_ _17\"></span>pagh<span class=\"_ _1\"></span>ereb<span class=\"_ _1\"></span>be <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rimento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>regol<span class=\"_ _1\"></span>are <span class=\"_ _17\"></span>oper<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ra ope<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di merca<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>rcato <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>ale <span class=\"_ _0\"></span>(o <span class=\"_ _2\"></span>pi\u00f9 vanta<span class=\"_ _1\"></span>ggio<span class=\"_ _1\"></span>so<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cui il <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>acce<span class=\"_ _1\"></span>sso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>el mom<span class=\"_ _1\"></span>ento. <span class=\"_ _1\"></span>Il <span class=\"_ _17\"></span>fair <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>flette <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>risc<span class=\"_ _1\"></span>hio <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>inade<span class=\"_ _1\"></span>mpim<span class=\"_ _1\"></span>ento. <span class=\"_ _1\"></span>Di<span class=\"_ _1\"></span>versi pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _f\"> </span>conta<span class=\"_ _1\"></span>bili <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>alcun<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>obb<span class=\"_ _1\"></span>lighi <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>info<span class=\"_ _1\"></span>rmativ<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ric<span class=\"_ _1\"></span>hiedo<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _f\"> </span>la <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>zione <span class=\"_ _f\"></span>del <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ie e <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rie. <span class=\"_ _1\"></span>I f<span class=\"_ _1\"></span>air v<span class=\"_ _1\"></span>alue <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>tinti in <span class=\"_ _1\"></span>var<span class=\"_ _1\"></span>i livel<span class=\"_ _1\"></span>li  gera<span class=\"_ _1\"></span>rchici in b<span class=\"_ _1\"></span>ase ai dati d<span class=\"_ _1\"></span>i input u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ati nell<span class=\"_ _1\"></span>e tecnich<span class=\"_ _1\"></span>e di valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne, com<span class=\"_ _1\"></span>e illus<span class=\"_ _1\"></span>trato di seg<span class=\"_ _1\"></span>uito.<span class=\"_ _24e\"> </span>Li<span class=\"_ _1\"></span>vell<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>1<span class=\"ff3 ls1 ws1\">: <span class=\"_ _17\"></span>ove <span class=\"_ _f\"></span>dispon<span class=\"_ _1\"></span>ibile, <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>fair <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>uno <span class=\"_ _f\"> </span>str<span class=\"_ _1\"></span>umento <span class=\"_ _f\"> </span>utiliz<span class=\"_ _1\"></span>zan<span class=\"_ _1\"></span>do <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>pre<span class=\"_ _1\"></span>zzo </span>quot<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>que<span class=\"_ _1\"></span>llo <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>umento <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>mer<span class=\"_ _1\"></span>cato <span class=\"_ _f\"></span>attivo. <span class=\"_ _17\"></span>Un <span class=\"_ _f\"> </span>merc<span class=\"_ _1\"></span>ato <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>attivo <span class=\"_ _f\"></span>quand<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>le <span class=\"_ _f\"> </span>oper<span class=\"_ _1\"></span>azioni rela<span class=\"_ _1\"></span>tive <span class=\"_ _f\"> </span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>alla <span class=\"_ _d\"> </span>pas<span class=\"_ _1\"></span>sivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>ve<span class=\"_ _1\"></span>rific<span class=\"_ _1\"></span>ano <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>requ<span class=\"_ _1\"></span>enza <span class=\"_ _d\"> </span>e <span class=\"_ _f\"> </span>con <span class=\"_ _d\"> </span>volu<span class=\"_ _1\"></span>mi <span class=\"_ _f\"> </span>suffi<span class=\"_ _1\"></span>cienti <span class=\"_ _f\"> </span>a for<span class=\"_ _1\"></span>nire infor<span class=\"_ _1\"></span>mazion<span class=\"_ _1\"></span>i utili pe<span class=\"_ _1\"></span>r la deter<span class=\"_ _1\"></span>minazi<span class=\"_ _1\"></span>one del p<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>zo su base conti<span class=\"_ _1\"></span>nuativa<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o 2<span class=\"ff3 ls1 ws1\">: in <span class=\"_ _2\"></span>ass<span class=\"_ _1\"></span>enza di <span class=\"_ _2\"></span>un prez<span class=\"_ _1\"></span>zo <span class=\"_ _2\"></span>quot<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un merc<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vo, <span class=\"_ _2\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>di input che </span>sono os<span class=\"_ _0\"></span>ser<span class=\"_ _1\"></span>vabili<span class=\"_ _0\"></span> per l\u2019<span class=\"_ _2\"></span>attivit\u00e0 o l<span class=\"_ _0\"></span>a passivi<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>\u00e0,<span class=\"_ _0\"></span> sia d<span class=\"_ _0\"></span>irettamente (pr<span class=\"_ _0\"></span>ezzi), s<span class=\"_ _0\"></span>ia indir<span class=\"_ _0\"></span>ett<span class=\"_ _1\"></span>amen<span class=\"_ _0\"></span>te (<span class=\"_ _0\"></span>derivati<span class=\"_ _18\"></span> dai prezzi).<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>3<span class=\"ff3 ls1 ws1\">: in <span class=\"_ _0\"></span>as<span class=\"_ _1\"></span>senza dei dati <span class=\"_ _0\"></span>di cui <span class=\"_ _0\"></span>ai Livelli 1 <span class=\"_ _0\"></span>e 2, <span class=\"_ _0\"></span>vengo<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>util<span class=\"_ _1\"></span>izzati dati <span class=\"_ _0\"></span>di inpu<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 </span>o alla p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 che n<span class=\"_ _1\"></span>on son<span class=\"_ _1\"></span>o basati s<span class=\"_ _1\"></span>u dati di mer<span class=\"_ _1\"></span>cato oss<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vabili<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizza <span class=\"_ _17\"></span>tecni<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>mas<span class=\"_ _1\"></span>simizz<span class=\"_ _1\"></span>ando <span class=\"_ _17\"></span>l\u2019utiliz<span class=\"_ _1\"></span>zo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dati <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>put <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>sser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>ili <span class=\"_ _1\"></span>e rid<span class=\"_ _1\"></span>ucend<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>al min<span class=\"_ _1\"></span>imo l\u2019utiliz<span class=\"_ _1\"></span>zo <span class=\"_ _0\"></span>di dati di inpu<span class=\"_ _1\"></span>t non osser<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>bili. L<span class=\"_ _1\"></span>a tecnic<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>luta<span class=\"_ _1\"></span>zione pre<span class=\"_ _1\"></span>scelt<span class=\"_ _1\"></span>a comp<span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tutti <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>fattor<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _17\"></span>ope<span class=\"_ _1\"></span>rator<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>mer<span class=\"_ _1\"></span>cato <span class=\"_ _17\"></span>conside<span class=\"_ _1\"></span>rereb<span class=\"_ _1\"></span>bero <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>o del<span class=\"_ _1\"></span>la <span class=\"_ _56\"></span>t<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>azione<span class=\"_ _1\"></span>. <span class=\"_ _56\"></span>Se <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span>ti <span class=\"_ _56\"></span>di <span class=\"_ _2\"></span>inp<span class=\"_ _1\"></span>ut <span class=\"_ _56\"></span>u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ati <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _56\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>are <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _56\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019<span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 rie<span class=\"_ _1\"></span>ntra<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>in dive<span class=\"_ _1\"></span>rsi livelli de<span class=\"_ _1\"></span>lla gerarc<span class=\"_ _1\"></span>hia <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>air value<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>l\u2019i<span class=\"_ _1\"></span>ntera valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne \u00e8 <span class=\"_ _0\"></span>ins<span class=\"_ _1\"></span>erit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>llo stes<span class=\"_ _1\"></span>so livel<span class=\"_ _1\"></span>lo di ger<span class=\"_ _1\"></span>archia de<span class=\"_ _1\"></span>ll\u2019in<span class=\"_ _1\"></span>put di li<span class=\"_ _1\"></span>vello pi\u00f9 ba<span class=\"_ _1\"></span>sso che \u00e8 si<span class=\"_ _1\"></span>gnific<span class=\"_ _1\"></span>ativo pe<span class=\"_ _1\"></span>r l\u2019inter<span class=\"_ _1\"></span>a valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne.<span class=\"_ _24e\"> </span>Il <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>ileva <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rime<span class=\"_ _1\"></span>nti <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>ri <span class=\"_ _2\"></span>li<span class=\"_ _1\"></span>velli <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>rarch<span class=\"_ _1\"></span>ia <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>fine <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>per<span class=\"_ _1\"></span>iodo <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l qua<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rime<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span>uto <span class=\"_ _0\"></span>luo<span class=\"_ _1\"></span>go. <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>o passi<span class=\"_ _1\"></span>vit\u00e0 valut<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>air <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _0\"></span>ha un <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>zzo den<span class=\"_ _1\"></span>aro <span class=\"_ _0\"></span>e un <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>zzo <span class=\"_ _0\"></span>le<span class=\"_ _1\"></span>ttera<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>luta le <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>osizioni attive <span class=\"_ _0\"></span>e lunghe al <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>rezzo denar<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>e quel<span class=\"_ _1\"></span>le pass<span class=\"_ _1\"></span>ive <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ezzo <span class=\"_ _17\"></span>lette<span class=\"_ _1\"></span>ra. <span class=\"_ _17\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>prov<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mig<span class=\"_ _1\"></span>liore <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>fai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>io al <span class=\"_ _1\"></span>mome<span class=\"_ _1\"></span>nto del<span class=\"_ _1\"></span>la ri<span class=\"_ _1\"></span>levazion<span class=\"_ _1\"></span>e iniz<span class=\"_ _1\"></span>iale \u00e8 <span class=\"_ _1\"></span>soli<span class=\"_ _1\"></span>tame<span class=\"_ _1\"></span>nte il <span class=\"_ _1\"></span>prez<span class=\"_ _1\"></span>zo de<span class=\"_ _1\"></span>lla t<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>(ossia i<span class=\"_ _1\"></span>l fai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ue del <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>ttivo <span class=\"_ _1\"></span>dato <span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>icevuto). <span class=\"_ _1\"></span>Se <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>not<span class=\"_ _1\"></span>a un<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span>fferen<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>fai<span class=\"_ _1\"></span>r va<span class=\"_ _1\"></span>lue <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mome<span class=\"_ _1\"></span>nto del<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>iniziale <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>pre<span class=\"_ _1\"></span>zzo <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>tr<span class=\"_ _1\"></span>ansa<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>e <span class=\"_ _f\"></span>il <span class=\"_ _17\"></span>fai<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>valu<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>v<span class=\"_ _1\"></span>iene <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nato <span class=\"_ _17\"></span>n\u00e9 utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>pre<span class=\"_ _1\"></span>zzo <span class=\"_ _f\"> </span>quot<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>mer<span class=\"_ _1\"></span>cato <span class=\"_ _f\"> </span>attivo <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _f\"> </span>id<span class=\"_ _1\"></span>entich<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>n\u00e9 <span class=\"_ _f\"> </span>per mez<span class=\"_ _1\"></span>zo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>una <span class=\"_ _d\"> </span>tecn<span class=\"_ _1\"></span>ica <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>inp<span class=\"_ _1\"></span>ut <span class=\"_ _f\"> </span>non <span class=\"_ _d\"> </span>osse<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vabili <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _f\"> </span>con<span class=\"_ _1\"></span>sider<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>non signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vi, <span class=\"_ _1\"></span>lo <span class=\"_ _17\"></span>str<span class=\"_ _1\"></span>umen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rio <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lutato <span class=\"_ _17\"></span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>fair <span class=\"_ _17\"></span>value<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>rettifi<span class=\"_ _1\"></span>cato <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>fine di <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ifferi<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>differ<span class=\"_ _1\"></span>enza <span class=\"_ _f\"></span>tra <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>lue <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ilevazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>in<span class=\"_ _1\"></span>iziale <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>o <span class=\"_ _f\"> </span>della<span class=\"_ _24e\"> </span> <div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs282\">transazione.<span class=\"_ _0\"></span>  Succ<span class=\"_ _0\"></span>essivamente,<span class=\"_ _0\"></span>  tale <span class=\"_ _16\"> </span>differ<span class=\"_ _0\"></span>enza  vi<span class=\"_ _0\"></span>ene  ri<span class=\"_ _0\"></span>levata <span class=\"_ _16\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/<span class=\"_ _0\"></span>(perdita)<span class=\"_ _0\"></span>  dell\u2019<span class=\"_ _2\"></span>esercizi<span class=\"_ _0\"></span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs283\">lungo <span class=\"_ _f\"> </span>la <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>llo <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>mento <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>un <span class=\"_ _f\"> </span>metod<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>ade<span class=\"_ _1\"></span>guato, <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>olt<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _17\"></span>la </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs284\">valu<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>one \u00e8 <span class=\"_ _0\"></span>inter<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a da <span class=\"_ _0\"></span>dati di merc<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>oss<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vabil<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>o la <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>azione \u00e8 conclus<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-351": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs286\">1. A<span class=\"_ _2\"></span>ttivit\u00e0 immateriali<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs287\">L<span class=\"_ _1\"></span>a movime<span class=\"_ _1\"></span>ntazio<span class=\"_ _1\"></span>ne del<span class=\"_ _1\"></span>la voce \u00e8 st<span class=\"_ _1\"></span>ata la s<span class=\"_ _1\"></span>egue<span class=\"_ _1\"></span>nte:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1d ws1f gs288\">IMMOBILIZZA<span class=\"_ _1\"></span>ZIONI IMMA<span class=\"_ _2\"></span>TERIALI<span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gs289\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs28a\">Di<span class=\"_ _1\"></span>ritti di b<span class=\"_ _1\"></span>reve<span class=\"_ _1\"></span>tto </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs28b\">in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ale e d<span class=\"_ _1\"></span>iritti d<span class=\"_ _1\"></span>i </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs28c\">uti<span class=\"_ _1\"></span>lizz<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>lle o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>e </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls22 ws24 gs28d\">dell'ingegno<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 lse ws10 gs28e\">Immobilizzazioni </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs28f\">im<span class=\"_ _1\"></span>mate<span class=\"_ _1\"></span>rial<span class=\"_ _1\"></span>i in co<span class=\"_ _1\"></span>rso e<span class=\"_ _1\"></span>d </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1c ws1e gs290\">altre<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs291\">T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1c ws1e gs292\">Attivit\u00e0<span class=\"_ _0\"></span> immateriali<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc1 sc0 ls1 ws1 gs293\">Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 01/01/2<span class=\"_ _1\"></span>023<span class=\"_ _132\"> </span><span class=\"ff2 ls71 ws74\">7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _133\"> </span></span><span class=\"ff2\">-<span class=\"_ _134\"> </span><span class=\"ls71 ws74\">7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs294\">Incrementi/(Decrementi/Dismissioni)<span class=\"_ _135\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _136\"> </span>-<span class=\"_ _137\"> </span>-<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1d ws1f gs295\">Ammor<span class=\"_ _1\"></span>tamenti <span class=\"_ _138\"> </span><span class=\"ls2a ws2c\">(2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>9)<span class=\"_ _136\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _139\"> </span></span>(2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>9)<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ffb fs3 fc1 sc0 ls1 ws1 gs296\">Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 31/12/20<span class=\"_ _1\"></span>23<span class=\"_ _13a\"> </span><span class=\"ff2 ls74 ws77\">5.<span class=\"_ _1\"></span>013<span class=\"_ _136\"> </span></span><span class=\"ff2\">-<span class=\"_ _49\"> </span><span class=\"ls74 ws77\">5.013<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs297\">Incrementi/(Decrementi/Dismissioni)<span class=\"_ _13b\"> </span><span class=\"ls6b ws6e\">46.060<span class=\"_ _13c\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9.9<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _13d\"> </span><span class=\"ls7e ws81\">185<span class=\"_ _1\"></span>.98<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1d ws1f gs298\">Ammor<span class=\"_ _1\"></span>tamenti <span class=\"_ _13e\"> </span><span class=\"ls27 ws29\">(11<span class=\"_ _1\"></span>.178)<span class=\"_ _133\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _13d\"> </span></span>(11<span class=\"_ _1\"></span>.178<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ffb fs3 fc1 sc0 ls1 ws1 gs299\">Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 31/12/20<span class=\"_ _1\"></span>24<span class=\"_ _13f\"> </span><span class=\"ff2 ls1e ws20\">39<span class=\"_ _0\"></span>.895<span class=\"_ _13c\"> </span><span class=\"ls6e ws71\">13<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _13d\"> </span>1<span class=\"_ _1\"></span>79.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29a\">L<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>\u201c<span class=\"_ _1\"></span>Diritti di <span class=\"_ _2\"></span>b<span class=\"_ _1\"></span>revetto <span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>dust<span class=\"_ _1\"></span>riale e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>iritti <span class=\"_ _0\"></span>di utiliz<span class=\"_ _1\"></span>zazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>elle opere di <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>ngegno\u201d <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>prend<span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29b\">pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente <span class=\"_ _0\"></span>l\u2019i<span class=\"_ _1\"></span>mplem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>nuov<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>soft<span class=\"_ _1\"></span>war<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>pro<span class=\"_ _1\"></span>priet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>aliz<span class=\"_ _1\"></span>zati <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2024.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29c\">L<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>variaz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>voce <span class=\"_ _f\"> </span>\u201cIm<span class=\"_ _1\"></span>mobil<span class=\"_ _1\"></span>izzazi<span class=\"_ _1\"></span>oni <span class=\"_ _f\"> </span>imma<span class=\"_ _1\"></span>teriali <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>corso <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>altre\u201d <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>ispetto <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ll\u2019esercizi<span class=\"_ _1\"></span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29d\">pre<span class=\"_ _1\"></span>cedente <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>legat<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nvece <span class=\"_ _15\"> </span>ai <span class=\"_ _13\"> </span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _15\"> </span>sos<span class=\"_ _1\"></span>tenu<span class=\"_ _1\"></span>ti <span class=\"_ _15\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _15\"> </span>l\u2019i<span class=\"_ _1\"></span>mple<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>azione <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>nu<span class=\"_ _1\"></span>ov<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>soft<span class=\"_ _1\"></span>ware </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29e\">ges<span class=\"_ _1\"></span>tional<span class=\"_ _1\"></span>e il cui <span class=\"ff6 ls91 ws93\">go-l<span class=\"_ _1\"></span>ive</span> \u00e8 av<span class=\"_ _1\"></span>venu<span class=\"_ _1\"></span>to in data 1\u00b0 gennai<span class=\"_ _1\"></span>o 2025. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-352": {
   "value": "<div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2a0\">L<span class=\"_ _1\"></span>a movime<span class=\"_ _1\"></span>ntazio<span class=\"_ _1\"></span>ne del<span class=\"_ _1\"></span>la voce \u00e8 st<span class=\"_ _1\"></span>ata la s<span class=\"_ _1\"></span>egue<span class=\"_ _1\"></span>nte <span class=\"ff1f\">(<span class=\"_ _0\"></span>ved<span class=\"_ _1\"></span>i pagin<span class=\"_ _1\"></span>a succe<span class=\"_ _1\"></span>ssiva)<span class=\"_ _24e\"> </span></span><span class=\"ff1f\"><span class=\"ff3\">:<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1d ws1f gs2a2\">IMMOBILIZZA<span class=\"_ _1\"></span>ZIONI MA<span class=\"_ _2\"></span>TERIALI<span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gs2a3\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 lse ws10 gs2a4\">Immobili<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1d ws1f gs2a5\">Impianti,<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs2a6\">ma<span class=\"_ _1\"></span>cchi<span class=\"_ _1\"></span>nar<span class=\"_ _1\"></span>i e </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls77 ws7a gs2a7\">attrezzatur<span class=\"_ _0\"></span>e<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1 ws1 gs2a8\">Mo<span class=\"_ _1\"></span>bili e <span class=\"_ _18\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1b ws1d gs2a9\">arredi<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 lse ws10 gs2aa\">Macchine <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls20 ws22 gs2ab\">d'<span class=\"_ _1\"></span>uff.<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls8b ws8d gs2ac\">e<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ttr.<span class=\"_ _e4\"> </span><span class=\"ff2 ls1e ws20\">Au<span class=\"_ _1\"></span>to<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1 ws1 gs2ad\">Im<span class=\"_ _1\"></span>m. <span class=\"_ _18\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1c ws1e gs2ae\">materiali<span class=\"_ _0\"></span> <span class=\"_ _18\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs2af\">in co<span class=\"_ _1\"></span>rso<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs2b0\">T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs2b1\">Attiv<span class=\"_ _1\"></span>it\u00e0 </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1c ws1e gs2b2\">materiali<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc1 sc0 ls1 ws1 gs2b3\">Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 1/1/202<span class=\"_ _1\"></span>3<span class=\"_ _49\"> </span><span class=\"ff2 ls86 ws88\">54<span class=\"_ _1\"></span>4.<span class=\"_ _1\"></span>077<span class=\"_ _ca\"> </span><span class=\"ls70 ws73\">2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>661<span class=\"_ _3b\"> </span><span class=\"ls25 ws27\">31<span class=\"_ _1\"></span>.11<span class=\"_ _1\"></span>8<span class=\"_ _c\"> </span><span class=\"ls98 ws9a\">26<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>76<span class=\"_ _7e\"> </span><span class=\"ls74 ws77\">13<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>345<span class=\"_ _7b\"> </span><span class=\"lsc8 wscc\">2<span class=\"_ _2\"></span>1.000<span class=\"_ _140\"> </span><span class=\"ls2d ws2f\">755.97<span class=\"_ _1\"></span>7<span class=\"_ _24e\"> </span></span></span></span></span></span></span></span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gs2b4\">di cu<span class=\"_ _1\"></span>i Dir<span class=\"_ _1\"></span>itti d'u<span class=\"_ _1\"></span>so IFR<span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>16<span class=\"_ _141\"> </span><span class=\"ls73 ws76\">544.077<span class=\"_ _65\"> </span></span>-<span class=\"_ _65\"> </span>-<span class=\"_ _142\"> </span>-<span class=\"_ _6f\"> </span><span class=\"ls25 ws27\">13<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>45<span class=\"_ _142\"> </span></span>-<span class=\"_ _82\"> </span><span class=\"lsa4 wsa6\">6<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs2b5\">Incrementi/(Decrementi/Dismissioni)<span class=\"_ _a9\"> </span><span class=\"ls2c ws2e\">35<span class=\"_ _1\"></span>.5<span class=\"_ _1\"></span>42<span class=\"_ _143\"> </span><span class=\"ls1c ws1e\">900<span class=\"_ _7b\"> </span><span class=\"ls13 ws14\">2<span class=\"_ _1\"></span>5.0<span class=\"_ _1\"></span>07<span class=\"_ _c\"> </span>18.979<span class=\"_ _140\"> </span><span class=\"ls65 ws68\">15<span class=\"_ _0\"></span>2.354<span class=\"_ _d1\"> </span><span class=\"ls6a ws6d\">153.<span class=\"_ _1\"></span>360<span class=\"_ _6f\"> </span><span class=\"ls6b ws6e\">386.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>42<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs2b6\">Riclassifiche<span class=\"_ _11c\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs2b7\">Ripristini di valore/(<span class=\"_ _0\"></span>Svalutazioni)<span class=\"_ _144\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1d ws1f gs2b8\">Ammor<span class=\"_ _1\"></span>tamenti <span class=\"_ _12e\"> </span><span class=\"ls94 ws96\">(4<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>745<span class=\"_ _1\"></span>)<span class=\"_ _3e\"> </span><span class=\"ls26 ws28\">(<span class=\"_ _1\"></span>750<span class=\"_ _1\"></span>)<span class=\"_ _c\"> </span><span class=\"ls81 ws84\">(5.7<span class=\"_ _1\"></span>82)<span class=\"_ _84\"> </span><span class=\"ls2a ws2c\">(<span class=\"_ _1\"></span>8.<span class=\"_ _1\"></span>499)<span class=\"_ _82\"> </span><span class=\"ls96 ws98\">(6<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>111)<span class=\"_ _65\"> </span><span class=\"fc4 ls1 ws1\">-<span class=\"_ _100\"> </span></span><span class=\"ls27 ws29\">(12<span class=\"_ _1\"></span>5.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>87<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h6 ffb fs3 fc1 sc0 ls1 ws1 gs2b9\">Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 31/12/20<span class=\"_ _1\"></span>23<span class=\"_ _13d\"> </span><span class=\"ff2 ls68 ws6b\">53<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>874<span class=\"_ _52\"> </span><span class=\"ls25 ws27\">2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>811<span class=\"_ _7b\"> </span><span class=\"ls1c ws1e\">50.343<span class=\"_ _c\"> </span><span class=\"ls71 ws74\">3<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _140\"> </span><span class=\"ls1a ws1c\">220<span class=\"_ _1\"></span>.588<span class=\"_ _6f\"> </span></span></span></span></span>174<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _43\"> </span><span class=\"ls6a ws6d\">1.<span class=\"_ _1\"></span>016.232<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs2ba\">Incrementi/(Decrementi/Dismissioni)<span class=\"_ _143\"> </span><span class=\"ls13 ws14\">(32<span class=\"_ _1\"></span>.626)<span class=\"_ _fc\"> </span><span class=\"lse ws10\">1.090<span class=\"_ _84\"> </span><span class=\"ls96 ws98\">11<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>27<span class=\"_ _1\"></span>3<span class=\"_ _84\"> </span></span></span>35.<span class=\"_ _1\"></span>818<span class=\"_ _3b\"> </span><span class=\"ls7f ws82\">2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>2<span class=\"_ _142\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _c\"> </span><span class=\"ls2c ws2e\">42.737<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs2bb\">Riclassifiche<span class=\"_ _11c\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _143\"> </span><span class=\"ls24 ws26\">55<span class=\"_ _1\"></span>0<span class=\"_ _65\"> </span></span>-<span class=\"_ _3e\"> </span><span class=\"ls24 ws26\">(55<span class=\"_ _1\"></span>0)<span class=\"_ _65\"> </span></span>-<span class=\"_ _60\"> </span><span class=\"ls27 ws29\">(174<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0)<span class=\"_ _5a\"> </span>(174.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0)<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs2bc\">Ripristini di valore/(<span class=\"_ _0\"></span>Svalutazioni)<span class=\"_ _144\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1d ws1f gs2bd\">Ammor<span class=\"_ _1\"></span>tamenti <span class=\"_ _145\"> </span><span class=\"ls1b ws1d\">(50.001<span class=\"_ _0\"></span>)<span class=\"_ _3e\"> </span><span class=\"ls1e ws20\">(<span class=\"_ _0\"></span>925)<span class=\"_ _9a\"> </span><span class=\"ls2a ws2c\">(7.<span class=\"_ _0\"></span>959)<span class=\"_ _bd\"> </span><span class=\"ls72 ws75\">(13.78<span class=\"_ _1\"></span>4)<span class=\"_ _6f\"> </span><span class=\"ls67 ws6a\">(<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>76)<span class=\"_ _142\"> </span><span class=\"fc4 ls1 ws1\">-<span class=\"_ _60\"> </span></span><span class=\"ls86 ws88\">(1<span class=\"_ _0\"></span>45.<span class=\"_ _1\"></span>445<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h6 ffb fs3 fc1 sc0 ls1 ws1 gs2be\">Valo<span class=\"_ _1\"></span>re ne<span class=\"_ _1\"></span>tto al 31/12/20<span class=\"_ _1\"></span>24<span class=\"_ _146\"> </span><span class=\"ff2 ls6f ws72\">448.2<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _fc\"> </span><span class=\"ls2a ws2c\">3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>527<span class=\"_ _84\"> </span><span class=\"ls31 ws33\">5<span class=\"_ _0\"></span>3.657<span class=\"_ _7b\"> </span><span class=\"ls68 ws6b\">5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>0<span class=\"_ _69\"> </span>174<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>94<span class=\"_ _142\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _bd\"> </span><span class=\"ls6e ws71\">7<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>16<span class=\"_ _17\"></span>4<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gs2bf\">di cu<span class=\"_ _1\"></span>i Dir<span class=\"_ _1\"></span>itti d'u<span class=\"_ _1\"></span>so IFR<span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>16<span class=\"_ _61\"> </span> <span class=\"_ _a2\"> </span> <span class=\"_ _a2\"> </span><span class=\"fc4\"> <span class=\"_ _4e\"> </span> <span class=\"_ _a2\"> </span> <span class=\"_ _a2\"> </span> <span class=\"_ _a2\"> </span></span> </div><div class=\"t m0 h24 ff32 fs3 fc1 sc0 ls1 ws1 gs2c0\">Valo<span class=\"_ _1\"></span>re netto a<span class=\"_ _1\"></span>l 31/<span class=\"_ _2\"></span>12/2023<span class=\"_ _25\"> </span><span class=\"lsa5 wsa7\">5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>74<span class=\"_ _142\"> </span></span><span class=\"ff33\">-<span class=\"_ _142\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _6f\"> </span></span><span class=\"ls2c ws2e\">220<span class=\"_ _1\"></span>.588<span class=\"_ _142\"> </span></span><span class=\"ff33\">-<span class=\"_ _82\"> </span></span><span class=\"lsa4 wsa6\">7<span class=\"_ _1\"></span>51<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 lse ws10 gs2c1\">Incrementi/<span class=\"_ _0\"></span>(Decrementi/Dismiss<span class=\"_ _0\"></span>ioni)<span class=\"_ _74\"> </span><span class=\"lsa2 wsa4\">(<span class=\"_ _1\"></span>32.<span class=\"_ _1\"></span>626<span class=\"_ _1\"></span>)<span class=\"_ _142\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _142\"> </span>-<span class=\"_ _9a\"> </span><span class=\"lsa0 wsa2\">2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _142\"> </span></span>-<span class=\"_ _3b\"> </span><span class=\"ls77 ws7a\">(<span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span>444)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1d ws1f gs2c2\">Ammortamenti <span class=\"_ _147\"> </span><span class=\"ls12 ws8\">(50<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>01)<span class=\"_ _142\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _65\"> </span>-<span class=\"_ _142\"> </span>-<span class=\"_ _3f\"> </span><span class=\"lsa6 wsa8\">(<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>76<span class=\"_ _1\"></span>)<span class=\"_ _4e\"> </span></span>-<span class=\"_ _67\"> </span><span class=\"ls2d ws2f\">(122.777<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h25 ff1b fs3 fc1 sc0 ls1 ws1 gs2c3\">Valo<span class=\"_ _1\"></span>re netto a<span class=\"_ _1\"></span>l 31/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _148\"> </span><span class=\"ls30 ws32\">4<span class=\"_ _1\"></span>48<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>247<span class=\"_ _4e\"> </span></span><span class=\"ff34\">-<span class=\"_ _65\"> </span>-<span class=\"_ _142\"> </span>-<span class=\"_ _82\"> </span></span><span class=\"lsc9 wscd\">174<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>94<span class=\"_ _4e\"> </span></span><span class=\"ff34\">-<span class=\"_ _69\"> </span></span><span class=\"ls67 ws6a\">6<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>241<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2c4\">Gi in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nti del per<span class=\"_ _1\"></span>iodo si r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>cono pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente all<span class=\"_ _1\"></span>a stipu<span class=\"_ _1\"></span>la di nuovi cont<span class=\"_ _1\"></span>ratti di no<span class=\"_ _1\"></span>legg<span class=\"_ _1\"></span>io </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2c5\">per <span class=\"_ _1\"></span>auto <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>azien<span class=\"_ _1\"></span>dale, <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>appa<span class=\"_ _1\"></span>recchia<span class=\"_ _1\"></span>ture <span class=\"_ _1\"></span>elett<span class=\"_ _1\"></span>ronich<span class=\"_ _1\"></span>e (se<span class=\"_ _1\"></span>rve<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>compu<span class=\"_ _1\"></span>ter<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>telefo<span class=\"_ _1\"></span>ni ce<span class=\"_ _1\"></span>llular<span class=\"_ _1\"></span>i, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2c6\">etc) e a mo<span class=\"_ _1\"></span>bili e arr<span class=\"_ _1\"></span>edi (scr<span class=\"_ _1\"></span>ivanie<span class=\"_ _1\"></span>, tavoli p<span class=\"_ _1\"></span>er sal<span class=\"_ _1\"></span>e riunio<span class=\"_ _1\"></span>ni, etc).<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs2c7\">I  decr<span class=\"_ _0\"></span>ementi  del<span class=\"_ _0\"></span>  periodo  s<span class=\"_ _0\"></span>i  riferi<span class=\"_ _0\"></span>scono  i<span class=\"_ _0\"></span>nvec<span class=\"_ _0\"></span>e  all\u2019<span class=\"_ _2\"></span>adeguamento<span class=\"_ _0\"></span>  IST<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>T  per <span class=\"_ _16\"> </span>l\u2019<span class=\"_ _2\"></span>anno  202<span class=\"_ _2\"></span>4  dei </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2c8\">Dir<span class=\"_ _1\"></span>itti <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>us<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>sull<span class=\"_ _1\"></span>\u2019immo<span class=\"_ _1\"></span>bile <span class=\"_ _f\"> </span>cos\u00ec <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>revisto <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>affitto <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rinci<span class=\"_ _1\"></span>pio <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2c9\">inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale IFRS 16.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2ca\">Il <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ecrem<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>voce <span class=\"_ _17\"></span>\u201cImm<span class=\"_ _1\"></span>obiliz<span class=\"_ _1\"></span>zazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>mater<span class=\"_ _1\"></span>iali <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>so\u201d <span class=\"_ _1\"></span>rigu<span class=\"_ _1\"></span>arda <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricla<span class=\"_ _1\"></span>ssific<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sbor<span class=\"_ _1\"></span>si </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2cb\">sos<span class=\"_ _1\"></span>tenuti <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquis<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>ter<span class=\"_ _1\"></span>reni <span class=\"_ _d\"> </span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>ntemente <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>egist<span class=\"_ _1\"></span>rati <span class=\"_ _d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>le <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>mobil<span class=\"_ _1\"></span>izzaz<span class=\"_ _1\"></span>ioni <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>or<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2cc\">regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201cA<span class=\"_ _0\"></span>ttiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n co<span class=\"_ _1\"></span>rso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a co<span class=\"_ _1\"></span>ntra<span class=\"_ _1\"></span>tti\u201d <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>line<span class=\"_ _1\"></span>a co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>adott<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>livel<span class=\"_ _1\"></span>lo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2cd\">di G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2ce\">Nel <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>eff<span class=\"_ _1\"></span>ettuate <span class=\"_ _17\"></span>alie<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ismissio<span class=\"_ _1\"></span>ni, <span class=\"_ _17\"></span>rotta<span class=\"_ _1\"></span>mazioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>al<span class=\"_ _1\"></span>cun </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2cf\">tipo.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DisclosureOfMaterialsAssets",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs2d1\">3. A<span class=\"_ _2\"></span>ttivit\u00e0 per imposte an<span class=\"_ _0\"></span>ticipate<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2d2\">Il <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>Atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _16\"> </span>per <span class=\"_ _d\"> </span>i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>nticipate <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _d\"> </span>comp<span class=\"_ _1\"></span>osto <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>rinci<span class=\"_ _1\"></span>palme<span class=\"_ _1\"></span>nte <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>all\u2019effetto <span class=\"_ _d\"> </span>fis<span class=\"_ _1\"></span>cal<span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2d3\">ca<span class=\"_ _1\"></span>lcolato <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>segui<span class=\"_ _1\"></span>to d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>rettifi<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ese<span class=\"_ _1\"></span>guite <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 ls5 ws5\">first <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>adoption<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _1\"></span>genn<span class=\"_ _1\"></span>aio <span class=\"_ _1\"></span>2022). <span class=\"_ _1\"></span>Nel </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2d4\">dett<span class=\"_ _1\"></span>agli<span class=\"_ _1\"></span>o, <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sser<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>icemb<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _f\"> </span>pari <span class=\"_ _f\"> </span>ad <span class=\"_ _f\"> </span>\u20ac <span class=\"_ _f\"> </span>93 <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>igliaia<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>si <span class=\"_ _f\"> </span>rife<span class=\"_ _1\"></span>risce <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>\u20ac <span class=\"_ _f\"> </span>81 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2d5\">migli<span class=\"_ _1\"></span>aia <span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>one<span class=\"_ _1\"></span>ri di <span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>otazio<span class=\"_ _1\"></span>ne capit<span class=\"_ _1\"></span>aliz<span class=\"_ _1\"></span>zati in <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nza secon<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>le regol<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>OI<span class=\"_ _1\"></span>C <span class=\"_ _0\"></span>ril<span class=\"_ _1\"></span>asciati in un </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2d6\">arco te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>ale di 5 es<span class=\"_ _1\"></span>ercizi<span class=\"_ _24e\"> </span>.</div>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DisclosureOfDeferredTaxAssets",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs2d8\">4. Altr<span class=\"_ _0\"></span>e attivit\u00e0 non C<span class=\"_ _0\"></span>orren<span class=\"_ _2\"></span>ti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 ls1 ws1 gs2d9\">Par<span class=\"_ _1\"></span>tec<span class=\"_ _0\"></span>ip<span class=\"_ _1\"></span>az<span class=\"_ _0\"></span>ioni in i<span class=\"_ _1\"></span>mpres<span class=\"_ _0\"></span>e collega<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e e joint<span class=\"_ _0\"></span>-venture<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2da\">Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io al 31 dicemb<span class=\"_ _1\"></span>re 2024 \u00e8 il segue<span class=\"_ _1\"></span>nte:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1d ws1f gs2db\">P<span class=\"_ _0\"></span>ARTECIP<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZIONI IN<span class=\"_ _0\"></span> </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1a ws1c gs2dc\">IMPRE<span class=\"_ _1\"></span>SE COLLEGA<span class=\"_ _2\"></span>TE<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1b ws1d gs2dd\">Sede <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls74 ws77 gs2de\">(P<span class=\"_ _1\"></span>aes<span class=\"_ _1\"></span>e)<span class=\"_ _40\"> </span><span class=\"ls1c ws1e\">Valuta<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1d ws1f gs2df\">Patrim. <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs2e0\">Ne<span class=\"_ _1\"></span>tto (con </div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1e ws20 gs2e1\">risu<span class=\"_ _1\"></span>ltato) <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs2e2\">in valuta<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1e wscf gs2e3\">Risu<span class=\"_ _1\"></span>ltato  <span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1b ws1d gs2e4\">eserciz<span class=\"_ _0\"></span>io <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs2e5\">in valuta<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1d ws1f gs2e6\">Patrim. <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs2e7\">Ne<span class=\"_ _1\"></span>tto (con </div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1e ws20 gs2e8\">risu<span class=\"_ _1\"></span>ltato) <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs2e9\">in Eu<span class=\"_ _1\"></span>ro<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs2ea\">Qu<span class=\"_ _1\"></span>ota d<span class=\"_ _1\"></span>i </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls22 ws24 gs2eb\">possesso<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls2a ws2c gs2ec\">Fr<span class=\"_ _1\"></span>az.<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1 ws1 gs2ed\">di P<span class=\"_ _1\"></span>atri<span class=\"_ _1\"></span>m. <span class=\"_ _18\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1 ws1 gs2ee\">Ne<span class=\"_ _1\"></span>tto <span class=\"_ _29\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs2ef\">in Eu<span class=\"_ _1\"></span>ro<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1c ws1e gs2f0\">Valor<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs2f1\">att<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>ito in </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1b ws1d gs2f2\">Bilancio<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs2f3\">BE<span class=\"_ _1\"></span>SS Pow<span class=\"_ _1\"></span>er Cor<span class=\"_ _1\"></span>p.<span class=\"_ _46\"> </span><span class=\"ls22 ws24\">Delaware<span class=\"_ _0\"></span> (USA)<span class=\"_ _c7\"> </span><span class=\"ls95 ws97\">US<span class=\"_ _1\"></span>D<span class=\"_ _2c\"> </span><span class=\"ls12 ws8\">1.<span class=\"_ _1\"></span>675.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>58<span class=\"_ _149\"> </span><span class=\"ls86 ws88\">(1.<span class=\"_ _1\"></span>215.<span class=\"_ _1\"></span>245)<span class=\"_ _2c\"> </span><span class=\"ls30 ws32\">1.<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _6\"> </span><span class=\"ls2c ws2e\">2<span class=\"_ _1\"></span>5%<span class=\"_ _5a\"> </span><span class=\"ls2f ws31\">4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>3.1<span class=\"_ _1\"></span>33<span class=\"_ _32\"> </span><span class=\"ls61 ws64\">1.<span class=\"_ _1\"></span>54<span class=\"_ _1\"></span>4.2<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span></span></span></span></span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs2f4\">T<span class=\"_ _2\"></span>otale<span class=\"_ _14a\"> </span><span class=\"ls1 ws1\"> <span class=\"_ _2f\"> </span> <span class=\"_ _4f\"> </span><span class=\"ls12 ws8\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>675.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>58<span class=\"_ _3d\"> </span><span class=\"ls6f ws72\">(<span class=\"_ _0\"></span>1.2<span class=\"_ _0\"></span>15<span class=\"_ _0\"></span>.24<span class=\"_ _2\"></span>5)<span class=\"_ _fb\"> </span><span class=\"ls70 ws73\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _51\"> </span><span class=\"ls1 ws1\"> <span class=\"_ _14b\"> </span><span class=\"ls13 ws14\">4<span class=\"_ _1\"></span>03.13<span class=\"_ _1\"></span>3<span class=\"_ _fb\"> </span></span></span></span>1.544.2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws16 gs2f5\">Le <span class=\"_ _f\"> </span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>diritt<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>am<span class=\"_ _1\"></span>eric<span class=\"_ _1\"></span>ano <span class=\"_ _f\"> </span>CUY<span class=\"_ _1\"></span>LER <span class=\"_ _f\"> </span>Gree<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>En<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>y <span class=\"_ _f\"> </span>LLC <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>QUIT<span class=\"_ _1\"></span>MAN <span class=\"_ _f\"> </span>Gre<span class=\"_ _1\"></span>en <span class=\"_ _f\"> </span>Energ<span class=\"_ _1\"></span>y <span class=\"_ _f\"> </span>LLC<span class=\"_ _1\"></span>, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2f6\">ent<span class=\"_ _1\"></span>ramb<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>tecipa<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nteram<span class=\"_ _1\"></span>ente <span class=\"_ _17\"></span>dall<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>ltea <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _17\"></span>Powe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>SA <span class=\"_ _17\"></span>Corp.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ncorch<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>anco<span class=\"_ _1\"></span>ra </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2f7\">ope<span class=\"_ _1\"></span>rative<span class=\"_ _1\"></span>, so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>e liq<span class=\"_ _1\"></span>uidate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>so d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>concent<span class=\"_ _1\"></span>rare <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>prop<span class=\"_ _1\"></span>rie <span class=\"_ _1\"></span>risor<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>sulla </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2f8\">soc<span class=\"_ _1\"></span>iet\u00e0 o<span class=\"_ _1\"></span>pera<span class=\"_ _1\"></span>tiva BE<span class=\"_ _1\"></span>SS Power Co<span class=\"_ _1\"></span>rp.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2f9\">Il <span class=\"_ _17\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>teci<span class=\"_ _1\"></span>pazione <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>llegat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>BES<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>Power <span class=\"_ _17\"></span>Co<span class=\"_ _1\"></span>rp., <span class=\"_ _17\"></span>valut<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>to, <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ato </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2fa\">sva<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>in quanto <span class=\"_ _0\"></span>il managem<span class=\"_ _1\"></span>ent, conside<span class=\"_ _1\"></span>rata l\u2019<span class=\"_ _0\"></span>alt<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>argin<span class=\"_ _1\"></span>alit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>lo svilu<span class=\"_ _1\"></span>ppo <span class=\"_ _0\"></span>in sta<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>avanz<span class=\"_ _1\"></span>ato </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2fb\">dei <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogetti <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>ere, <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>itien<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>ussist<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>alcu<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>eleme<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6 ls5 ws5\">impairment</span>. T<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>esti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogetti, <span class=\"_ _1\"></span>si </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2fc\">seg<span class=\"_ _1\"></span>nala <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rogetto <span class=\"_ _1\"></span>Stor<span class=\"_ _1\"></span>age <span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>ominato <span class=\"_ _17\"></span>\u201cLun<span class=\"_ _1\"></span>d\u201d <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rrenti <span class=\"_ _17\"></span>manife<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>intere<span class=\"_ _1\"></span>ssi </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs2fd\">da pa<span class=\"_ _1\"></span>rte d<span class=\"_ _1\"></span>i investito<span class=\"_ _1\"></span>ri ter<span class=\"_ _1\"></span>zi.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "5. Rimanenze e A<span class=\"_ _56\"></span>ttivit\u00e0 in c<span class=\"_ _0\"></span>orso da Contr<span class=\"_ _2\"></span>atti<span class=\"_ _24e\"> </span>Nel<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>voce <span class=\"_ _16\"> </span>\u201cRim<span class=\"_ _1\"></span>anenze\u201d <span class=\"_ _d\"> </span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _d\"> </span>isc<span class=\"_ _1\"></span>ritte <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span><span class=\"ff6 ls5 ws5\">Business <span class=\"_ _f\"> </span>Op<span class=\"_ _1\"></span>portunities</span> <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mpren<span class=\"_ _1\"></span>dono <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>sti<span class=\"_ _29\"></span> sos<span class=\"_ _1\"></span>tenuti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>su <span class=\"_ _1\"></span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Co-Svilupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>ualiz<span class=\"_ _1\"></span>zazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>iente <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>le non \u00e8 a<span class=\"_ _1\"></span>ncora s<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a final<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>a.<span class=\"_ _24e\"> </span>RIMANENZE<span class=\"ls1 ws1\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _136\"> </span>Saldo al 31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2/202<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e scorte lordo<span class=\"_ _24e\"> </span>(F<span class=\"_ _2\"></span>.do sval.<span class=\"_ _24e\"> </span>ne s<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>te)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>sco<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e nette<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e scorte lordo<span class=\"_ _24e\"> </span>(F<span class=\"_ _2\"></span>.do sval.<span class=\"_ _24e\"> </span>ne s<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>te)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>sco<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e nette<span class=\"_ _24e\"> </span>Business Oppor<span class=\"_ _1\"></span>tunities<span class=\"_ _14c\"> </span><span class=\"ls7e ws81\">4.9<span class=\"_ _1\"></span>15.<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>4<span class=\"_ _2b\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _6f\"> </span></span>4.9<span class=\"_ _1\"></span>15.<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>4<span class=\"_ _2d\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>6<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _51\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _bc\"> </span></span>1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _14d\"> </span><span class=\"ls65 ws68\">4.<span class=\"_ _0\"></span>915<span class=\"_ _0\"></span>.354<span class=\"_ _12c\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _140\"> </span></span>4.9<span class=\"_ _0\"></span>15.3<span class=\"_ _0\"></span>54<span class=\"_ _43\"> </span><span class=\"ls6e ws71\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _51\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _14e\"> </span></span>1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _56\"></span>\u2019increment<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>significativo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _17\"></span><span class=\"ff6 ls5 ws5\">Business <span class=\"_ _1\"></span>Oppor<span class=\"_ _1\"></span>tunities</span><span class=\"ls1 ws1\"> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _17\"></span>rela<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>avanz<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019ite<span class=\"_ _1\"></span>r </span>auto<span class=\"_ _1\"></span>rizz<span class=\"_ _1\"></span>ativo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni <span class=\"_ _17\"></span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>Stor<span class=\"_ _1\"></span>age <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>funzi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>cision<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>AGP<span class=\"_ _56\"></span>, di <span class=\"_ _d\"> </span>off<span class=\"_ _1\"></span>rire <span class=\"_ _16\"> </span>agli <span class=\"_ _d\"> </span>inve<span class=\"_ _1\"></span>stitor<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>a <span class=\"_ _16\"> </span>mag<span class=\"_ _1\"></span>gior <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _16\"> </span>aggi<span class=\"_ _1\"></span>unto <span class=\"_ _d\"> </span>che <span class=\"_ _16\"> </span>poss<span class=\"_ _1\"></span>ano <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>llo <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>tesso <span class=\"_ _16\"> </span>temp<span class=\"_ _1\"></span>o ess<span class=\"_ _1\"></span>ere <span class=\"_ _0\"></span>pi\u00f9 attr<span class=\"_ _1\"></span>attivi, in <span class=\"_ _0\"></span>qua<span class=\"_ _1\"></span>lit\u00e0 di <span class=\"_ _0\"></span>\u201cproge<span class=\"_ _1\"></span>tti <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>aturi<span class=\"_ _1\"></span>\u201d<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>e perm<span class=\"_ _1\"></span>etta al <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>ott<span class=\"_ _1\"></span>enere contr<span class=\"_ _1\"></span>atti <span class=\"_ _0\"></span>pi\u00f9 rem<span class=\"_ _1\"></span>uner<span class=\"_ _1\"></span>ativi ris<span class=\"_ _1\"></span>petto al s<span class=\"_ _1\"></span>egment<span class=\"_ _1\"></span>o dei proge<span class=\"_ _1\"></span>tti <span class=\"ff6\">green fie<span class=\"_ _1\"></span>ld</span>.<span class=\"_ _24e\"> </span>Le <span class=\"_ _17\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>da <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>si <span class=\"_ _17\"></span>rif<span class=\"_ _1\"></span>erisco<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>sse <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>orma<span class=\"_ _1\"></span>lmente <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ult<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>nuale<span class=\"_ _1\"></span>, rela<span class=\"_ _1\"></span>tive <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>busi<span class=\"_ _1\"></span>ness <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Co-S<span class=\"_ _0\"></span>vil<span class=\"_ _1\"></span>uppo, <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>a <span class=\"_ _f\"> </span>comm<span class=\"_ _1\"></span>esse <span class=\"_ _f\"> </span>di <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>inf<span class=\"_ _1\"></span>rann<span class=\"_ _1\"></span>uale <span class=\"_ _f\"> </span>relative <span class=\"_ _f\"> </span>al <span class=\"_ _f\"></span>busine<span class=\"_ _1\"></span>ss del<span class=\"_ _1\"></span>l\u2019Effici<span class=\"_ _1\"></span>entam<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>Ene<span class=\"_ _1\"></span>rgetico, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ese<span class=\"_ _1\"></span>cuzione <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>fine <span class=\"_ _f\"></span>del <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o. <span class=\"_ _17\"></span>L<span class=\"_ _56\"></span>\u2019<span class=\"_ _0\"></span>avan<span class=\"_ _1\"></span>zamen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>\u00e8 dete<span class=\"_ _1\"></span>rminato <span class=\"_ _f\"></span>dai <span class=\"_ _17\"></span>costi <span class=\"_ _f\"></span>soste<span class=\"_ _1\"></span>nuti <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>mmati <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>ma<span class=\"_ _1\"></span>rgini <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ilevati <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>nett<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erdite attese<span class=\"_ _24e\"> </span>A<span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>TIV<span class=\"_ _1\"></span>IT<span class=\"_ _0\"></span>\u00c0 IN CO<span class=\"_ _1\"></span>RSO DA CO<span class=\"_ _1\"></span>NTR<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>TI  (Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _136\"> </span>Saldo al 31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2/202<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>lordo<span class=\"_ _24e\"> </span>(Fondo<span class=\"_ _0\"></span> sva<span class=\"_ _1\"></span>l.)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>netto<span class=\"_ _24e\"> </span>Valor<span class=\"_ _0\"></span>e <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>lordo<span class=\"_ _24e\"> </span>(Fondo<span class=\"_ _0\"></span> sva<span class=\"_ _1\"></span>l.)<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>netto<span class=\"_ _24e\"> </span>Commesse infrannuali<span class=\"_ _14f\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>59.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _b\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _99\"> </span></span>4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9.9<span class=\"_ _1\"></span>5<span class=\"_ _17\"></span>4<span class=\"_ _140\"> </span><span class=\"ls62 ws65\">78<span class=\"_ _1\"></span>8.70<span class=\"_ _1\"></span>5<span class=\"_ _63\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _fc\"> </span></span>788<span class=\"_ _1\"></span>.705<span class=\"_ _24e\"> </span></span></span>Commesse ultrannuali<span class=\"_ _150\"> </span><span class=\"ls75 ws78\">54.86<span class=\"_ _2\"></span>1.663<span class=\"_ _fb\"> </span><span class=\"ls96 ws98\">(113<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>2)<span class=\"_ _60\"> </span></span>54.7<span class=\"_ _56\"></span>48.1<span class=\"_ _0\"></span>31<span class=\"_ _f7\"> </span><span class=\"ls30 ws32\">2<span class=\"_ _1\"></span>6.<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>8<span class=\"_ _5a\"> </span><span class=\"ls6c ws6f\">(<span class=\"_ _1\"></span>19.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _df\"> </span><span class=\"ls20 ws22\">26<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>593<span class=\"_ _1\"></span>.4<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _151\"> </span><span class=\"ls70 ws73\">55<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>32<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>617<span class=\"_ _fb\"> </span><span class=\"ls6a ws6d\">(1<span class=\"_ _0\"></span>13.<span class=\"_ _1\"></span>532)<span class=\"_ _152\"> </span><span class=\"lscb wsd0\">5<span class=\"_ _0\"></span>5.208.08<span class=\"_ _0\"></span>5<span class=\"_ _fb\"> </span><span class=\"ls71 ws74\">2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>1<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>3<span class=\"_ _5a\"> </span><span class=\"ls6e ws71\">(<span class=\"_ _1\"></span>19.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _64\"> </span><span class=\"ls65 ws68\">27<span class=\"_ _56\"></span>.382.1<span class=\"_ _0\"></span>39<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ambi<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span>l busi<span class=\"_ _1\"></span>ness <span class=\"_ _1\"></span>dell\u2019<span class=\"_ _1\"></span>Efficient<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span>nto Ene<span class=\"_ _1\"></span>rgetico, <span class=\"_ _1\"></span>pros<span class=\"_ _1\"></span>eguon<span class=\"_ _1\"></span>o le <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 di <span class=\"_ _1\"></span>EPC <span class=\"_ _1\"></span>relative all\u2019<span class=\"_ _1\"></span>inst<span class=\"_ _1\"></span>allazi<span class=\"_ _1\"></span>one  di <span class=\"_ _16\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>fotovolt<span class=\"_ _1\"></span>aici  su  condom<span class=\"_ _1\"></span>ini <span class=\"_ _16\"> </span>e  su <span class=\"_ _16\"> </span>imp<span class=\"_ _1\"></span>ianti  indus<span class=\"_ _1\"></span>tria<span class=\"_ _1\"></span>li <span class=\"_ _16\"> </span>o  di <span class=\"_ _16\"> </span>impr<span class=\"_ _1\"></span>ese agricole.<span class=\"_ _24e\"> </span>Nel<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ambi<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>Co-S<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>luppo, <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>lativa <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>se<span class=\"_ _1\"></span>gmento <span class=\"_ _17\"></span><span class=\"ff6\">Ba<span class=\"_ _1\"></span>ttery <span class=\"_ _17\"></span>Ener<span class=\"_ _1\"></span>gy <span class=\"_ _17\"></span>Storage </span>Sys<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>m<span class=\"ff3 ls1 ws1\"> <span class=\"_ _d\"> </span>(BE<span class=\"_ _1\"></span>SS) <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>mo<span class=\"_ _1\"></span>tivo <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>rincip<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>sig<span class=\"_ _1\"></span>nific<span class=\"_ _1\"></span>ativo <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>mmess<span class=\"_ _1\"></span>e </span>ultrannuali. <span class=\"_ _15\"> </span>Il <span class=\"_ _15\"> </span>dett<span class=\"_ _1\"></span>aglio<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>delle <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>delle <span class=\"_ _13\"> </span>commesse <span class=\"_ _15\"> </span>ultrannuali <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>rip<span class=\"_ _1\"></span>ortato <span class=\"_ _15\"> </span>nella <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>abella seguente<span class=\"_ _0\"></span>:<span class=\"_ _24e\"> </span>COMMESSE<span class=\"_ _0\"></span> UL<span class=\"_ _2\"></span>TR<span class=\"_ _1\"></span>ANNUALI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>Stor<span class=\"_ _1\"></span>age<span class=\"_ _153\"> </span><span class=\"ls94 ws96\">4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>81<span class=\"_ _4c\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _17\"> </span>0<span class=\"_ _1\"></span>7.<span class=\"_ _17\"> </span>5<span class=\"_ _17\"></span>4<span class=\"_ _17\"></span>0<span class=\"_ _aa\"> </span><span class=\"ls8c ws8e\">23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>66<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>41<span class=\"_ _24e\"> </span></span></span></span>Fotovolt<span class=\"_ _1\"></span>aico<span class=\"_ _154\"> </span><span class=\"ls2d ws2f\">13.<span class=\"_ _1\"></span>03<span class=\"_ _1\"></span>5.6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _d3\"> </span><span class=\"ls1f ws21\">8<span class=\"_ _1\"></span>.205.332<span class=\"_ _fd\"> </span><span class=\"ls67 ws6a\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>76<span class=\"_ _24e\"> </span></span></span></span>Eoli<span class=\"_ _1\"></span>co<span class=\"_ _155\"> </span><span class=\"lse ws10\">1.1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1.67<span class=\"_ _2\"></span>4<span class=\"_ _d3\"> </span><span class=\"ls1b ws1d\">1.00<span class=\"_ _1\"></span>0.09<span class=\"_ _0\"></span>6<span class=\"_ _146\"> </span><span class=\"ls9c ws9e\">1<span class=\"_ _1\"></span>51<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _156\"> </span>54.861.663<span class=\"_ _126\"> </span><span class=\"ls70 ws73\">2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>612<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>96<span class=\"_ _1\"></span>8<span class=\"_ _3c\"> </span><span class=\"ls2c ws2e\">2<span class=\"_ _1\"></span>8.<span class=\"_ _1\"></span>248<span class=\"_ _1\"></span>.695<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _56\"></span>\u2019increment<span class=\"_ _0\"></span>o significativo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dalle<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>commes<span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>pluri<span class=\"_ _0\"></span>ennali \u00e8 <span class=\"_ _1\"></span>rif<span class=\"_ _0\"></span>erito principalment<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>avanzamen<span class=\"_ _0\"></span>to nel<span class=\"_ _1\"></span>l\u2019iter au<span class=\"_ _1\"></span>toriz<span class=\"_ _1\"></span>zativo de<span class=\"_ _1\"></span>i progetti B<span class=\"_ _1\"></span>ESS (Stor<span class=\"_ _1\"></span>age) contra<span class=\"_ _1\"></span>ttualiz<span class=\"_ _1\"></span>zati. Il fon<span class=\"_ _1\"></span>do sva<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione su atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 in cors<span class=\"_ _1\"></span>o da contr<span class=\"_ _1\"></span>atti si \u00e8 movim<span class=\"_ _1\"></span>entat<span class=\"_ _1\"></span>o come seg<span class=\"_ _1\"></span>ue:<span class=\"_ _24e\"> </span>FON<span class=\"_ _1\"></span>DO SVALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONE ATTI<span class=\"_ _1\"></span>VIT\u00c0 IN COR<span class=\"_ _1\"></span>SO DA CON<span class=\"_ _1\"></span>TR<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 01/<span class=\"_ _0\"></span>01/<span class=\"_ _0\"></span>2024<span class=\"_ _157\"> </span><span class=\"ls6e ws71\">19.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span>Accantonamenti<span class=\"_ _158\"> </span><span class=\"ls7e ws81\">93<span class=\"_ _1\"></span>.99<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span>Utilizzi<span class=\"_ _114\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span>Rilasci<span class=\"_ _159\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span>Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _89\"> </span><span class=\"ls25 ws27\">113<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>32<span class=\"_ _24e\"> </span></span>L<span class=\"_ _56\"></span>\u2019accanto<span class=\"_ _1\"></span>name<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>del <span class=\"_ _f\"> </span>per<span class=\"_ _1\"></span>iodo, <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>nea <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>princ<span class=\"_ _1\"></span>ipio <span class=\"_ _17\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"_ _17\"></span>15, <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _f\"> </span>regist<span class=\"_ _1\"></span>rato <span class=\"_ _f\"> </span>a <span class=\"_ _17\"></span>fro<span class=\"_ _1\"></span>nte <span class=\"_ _17\"></span>di un\u2019<span class=\"_ _0\"></span>ana<span class=\"_ _1\"></span>lisi sulla m<span class=\"_ _1\"></span>argina<span class=\"_ _1\"></span>lit\u00e0 d<span class=\"_ _1\"></span>i alcun<span class=\"_ _1\"></span>e commes<span class=\"_ _1\"></span>se mino<span class=\"_ _1\"></span>ri.<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs32b\">6. Cr<span class=\"_ _0\"></span>editi c<span class=\"_ _0\"></span>ommerciali, Cr<span class=\"_ _2\"></span>editi tributari e Altre a<span class=\"_ _0\"></span>ttivit\u00e0 Corr<span class=\"_ _2\"></span>enti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs32c\">Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io dei cre<span class=\"_ _1\"></span>diti sud<span class=\"_ _1\"></span>divisi p<span class=\"_ _1\"></span>er tipo<span class=\"_ _1\"></span>logia e sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza son<span class=\"_ _1\"></span>o ripo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ati nel<span class=\"_ _1\"></span>la tab<span class=\"_ _1\"></span>ella ch<span class=\"_ _1\"></span>e segu<span class=\"_ _1\"></span>e:<span class=\"_ _24e\"> </span></div>CREDITI ISC<span class=\"_ _1\"></span>RITTI NELL<span class=\"_ _2\"></span>'A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TIVO CIRCOL<span class=\"_ _1\"></span>ANTE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _15a\"> </span><span class=\"ffb fc4 ls1b ws1d\">Saldo dell'Eserci<span class=\"_ _0\"></span>zio<span class=\"_ _24e\"> </span></span>Im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili ent<span class=\"_ _1\"></span>ro l'e<span class=\"_ _1\"></span>serc<span class=\"_ _1\"></span>izio succes<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> </span>Im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili o<span class=\"_ _1\"></span>ltre l<span class=\"_ _1\"></span>'ese<span class=\"_ _1\"></span>rcizi<span class=\"_ _1\"></span>o succes<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _bc\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span>Di d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a residua inf<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>ore o uguale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>a cin<span class=\"_ _1\"></span>que a<span class=\"_ _1\"></span>nni<span class=\"_ _24e\"> </span>Di d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a residua su<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>iore a cinque anni<span class=\"_ _24e\"> </span>Cr<span class=\"_ _1\"></span>editi v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>o clie<span class=\"_ _1\"></span>nti<span class=\"_ _15b\"> </span><span class=\"ls97 ws99\">701.<span class=\"_ _1\"></span>399<span class=\"_ _15c\"> </span></span>-<span class=\"_ _15c\"> </span>-<span class=\"_ _143\"> </span><span class=\"ls97 ws99\">701<span class=\"_ _1\"></span>.399<span class=\"_ _4a\"> </span><span class=\"ls7b ws7e\">73<span class=\"_ _1\"></span>6.8<span class=\"_ _1\"></span>84<span class=\"_ _3e\"> </span><span class=\"ls72 ws75\">(35.4<span class=\"_ _1\"></span>85)<span class=\"_ _24e\"> </span></span></span></span>Crediti tributar<span class=\"_ _1\"></span>i<span class=\"_ _15d\"> </span><span class=\"ls2a ws2c\">79<span class=\"_ _1\"></span>2.4<span class=\"_ _1\"></span>96<span class=\"_ _15e\"> </span><span class=\"ls7b ws7e\">992<span class=\"_ _1\"></span>.665<span class=\"_ _4a\"> </span><span class=\"ls61 ws64\">4<span class=\"_ _1\"></span>03<span class=\"_ _1\"></span>.236<span class=\"_ _fc\"> </span><span class=\"ls13 ws14\">2<span class=\"_ _1\"></span>.188<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>97<span class=\"_ _7b\"> </span><span class=\"ls30 ws32\">3<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _97\"> </span><span class=\"ls12 ws8\">(8<span class=\"_ _1\"></span>73<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>67)<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Al<span class=\"_ _1\"></span>tre a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _15f\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _d4\"> </span></span>-<span class=\"_ _15c\"> </span>-<span class=\"_ _52\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>41<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _84\"> </span><span class=\"ls65 ws68\">2.6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3.334<span class=\"_ _bd\"> </span><span class=\"ls62 ws65\">(1.194.<span class=\"_ _1\"></span>291)<span class=\"_ _24e\"> </span></span></span></span>I <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>ti ver<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>clienti <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o is<span class=\"_ _1\"></span>critti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fon<span class=\"_ _1\"></span>do s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne (\u20ac<span class=\"_ _1\"></span>36 m<span class=\"_ _1\"></span>igliaia), <span class=\"_ _1\"></span>il q<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>incl<span class=\"_ _1\"></span>ude pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>antonam<span class=\"_ _1\"></span>enti e<span class=\"_ _1\"></span>ffettua<span class=\"_ _1\"></span>ti neg<span class=\"_ _1\"></span>li e<span class=\"_ _1\"></span>sercizi <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>cedenti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>rigua<span class=\"_ _1\"></span>rdo <span class=\"_ _1\"></span>a cre<span class=\"_ _1\"></span>diti <span class=\"_ _1\"></span>verso due clie<span class=\"_ _1\"></span>nti i <span class=\"_ _0\"></span>cui de<span class=\"_ _1\"></span>creti ingiu<span class=\"_ _1\"></span>ntivi son<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>tati rich<span class=\"_ _1\"></span>iesti e ottenu<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l corso dei pr<span class=\"_ _1\"></span>imi mesi del 2024 ed <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sito <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>noto. <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>inte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>venut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>(\u20ac <span class=\"_ _f\"></span>7 <span class=\"_ _17\"></span>migl<span class=\"_ _1\"></span>iaia) <span class=\"_ _17\"></span>\u00e8 invece frutto dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>degua<span class=\"_ _1\"></span>mento contab<span class=\"_ _1\"></span>ile <span class=\"_ _0\"></span>prev<span class=\"_ _1\"></span>isto dal <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipi<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span><span class=\"ff6\">(E<span class=\"_ _1\"></span>xpec<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ed Credit </span>Losses).<span class=\"_ _24e\"> </span>CREDITI COMM<span class=\"_ _1\"></span>ERCIALI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>Cr<span class=\"_ _1\"></span>editi c<span class=\"_ _1\"></span>omm<span class=\"_ _1\"></span>erci<span class=\"_ _1\"></span>ali - va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>e lord<span class=\"_ _1\"></span>o<span class=\"_ _160\"> </span>              737<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>34<span class=\"_ _1\"></span>3 <span class=\"_ _a1\"> </span><span class=\"ls67 ws6a\">76<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>11<span class=\"_ _1\"></span>3<span class=\"_ _146\"> </span><span class=\"ls62 ws65\">(28<span class=\"_ _1\"></span>.770<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span>(Fo<span class=\"_ _1\"></span>ndo s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e cred<span class=\"_ _1\"></span>iti co<span class=\"_ _1\"></span>mmer<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>i)<span class=\"_ _161\"> </span><span class=\"ls7e ws81\">(35<span class=\"_ _1\"></span>.94<span class=\"_ _1\"></span>3)<span class=\"_ _162\"> </span><span class=\"ls6c ws6f\">(<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>9.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _148\"> </span></span>(6<span class=\"_ _1\"></span>.713)<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale - v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>re nett<span class=\"_ _1\"></span>o<span class=\"_ _163\"> </span><span class=\"ff2 ls6d ws70\">701.<span class=\"_ _1\"></span>399<span class=\"_ _164\"> </span><span class=\"ls75 ws78\">73<span class=\"_ _0\"></span>6.884<span class=\"_ _165\"> </span><span class=\"ls10 ws12\">(35.485)<span class=\"_ _24e\"> </span></span></span></span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta n<span class=\"_ _1\"></span>ella t<span class=\"_ _1\"></span>abell<span class=\"_ _1\"></span>a segue<span class=\"_ _1\"></span>nte il dett<span class=\"_ _1\"></span>aglio d<span class=\"_ _1\"></span>ello sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>to per f<span class=\"_ _1\"></span>ascia dei c<span class=\"_ _1\"></span>rediti ve<span class=\"_ _1\"></span>rso cli<span class=\"_ _1\"></span>enti:<span class=\"_ _24e\"> </span>SCADENZIARIO <span class=\"ls1 ws1\"> </span>CREDITI COMM<span class=\"_ _1\"></span>ERCIALI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>A <span class=\"_ _29\"></span> scadere<span class=\"_ _24e\"> </span>Scaduti<span class=\"_ _56\"></span><span class=\"ff2 ls1 ws1\"> </span>fin<span class=\"_ _1\"></span>o a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>30 g<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>ni<span class=\"_ _24e\"> </span>Sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ti  tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>31 e 180 <span class=\"_ _18\"></span> giorni<span class=\"_ _24e\"> </span>Sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ti tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>181 e 270 giorni<span class=\"_ _24e\"> </span>Sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ti tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>271 e 360 giorni<span class=\"_ _24e\"> </span>Scaduti<span class=\"_ _14\"></span> <span class=\"_ _14\"></span><span class=\"ff2 ls1 ws1\"> </span>oltre <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>36<span class=\"_ _1\"></span>0 gior<span class=\"_ _1\"></span>ni<span class=\"_ _24e\"> </span>Cr<span class=\"_ _1\"></span>editi c<span class=\"_ _1\"></span>omm<span class=\"_ _1\"></span>erci<span class=\"_ _1\"></span>ali - va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>e lord<span class=\"_ _1\"></span>o<span class=\"_ _4b\"> </span><span class=\"ls7f ws82\">7<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _17\"> </span>3<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span><span class=\"ls6c ws6f\">2<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>14<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span><span class=\"ls96 ws98\">2<span class=\"_ _1\"></span>11.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span> <span class=\"_ _72\"> </span></span></span></span>34<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>501 <span class=\"_ _109\"> </span><span class=\"ls63 ws66\">530<span class=\"_ _65\"> </span></span>-<span class=\"_ _bd\"> </span><span class=\"ls96 ws98\">1<span class=\"_ _1\"></span>55.11<span class=\"_ _1\"></span>2 </span>(Fo<span class=\"_ _1\"></span>ndo s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e cred<span class=\"_ _1\"></span>iti co<span class=\"_ _1\"></span>mmer<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>i)<span class=\"_ _166\"> </span><span class=\"ls7e ws81\">(35<span class=\"_ _1\"></span>.94<span class=\"_ _1\"></span>3)<span class=\"_ _65\"> </span></span>-<span class=\"_ _65\"> </span>-<span class=\"_ _bd\"> </span><span class=\"ls27 ws29\">(10<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>30<span class=\"_ _1\"></span>1)<span class=\"_ _3e\"> </span><span class=\"ls81 ws84\">(53<span class=\"_ _1\"></span>0)<span class=\"_ _65\"> </span></span></span>-<span class=\"_ _bd\"> </span><span class=\"ls1a ws1c\">(25.1<span class=\"_ _0\"></span>12)<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale - v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>re nett<span class=\"_ _1\"></span>o<span class=\"_ _137\"> </span><span class=\"ff2 ls6d ws70\">701<span class=\"_ _1\"></span>.39<span class=\"_ _1\"></span>9<span class=\"_ _c\"> </span><span class=\"ls6e ws71\">2<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>71<span class=\"_ _1\"></span>4<span class=\"_ _6f\"> </span><span class=\"ls25 ws27\">2<span class=\"_ _1\"></span>11<span class=\"_ _1\"></span>.4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _14b\"> </span><span class=\"ls76 ws79\">33<span class=\"_ _1\"></span>0.20<span class=\"_ _1\"></span>0<span class=\"_ _5c\"> </span></span></span></span></span><span class=\"ff2\">-<span class=\"_ _65\"> </span>-<span class=\"_ _d1\"> </span><span class=\"lsc8 wscc\">13<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>000<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>di sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>to olt<span class=\"_ _1\"></span>re 3<span class=\"_ _1\"></span>60 g<span class=\"_ _1\"></span>iorni <span class=\"_ _1\"></span>si r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>sce a<span class=\"_ _1\"></span>d una <span class=\"_ _1\"></span>singol<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una p<span class=\"_ _1\"></span>i\u00f9 va<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>a tr<span class=\"_ _1\"></span>attati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>comm<span class=\"_ _1\"></span>ercial<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>AG<span class=\"_ _1\"></span>P <span class=\"_ _1\"></span>preved<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>lizz<span class=\"_ _1\"></span>are, <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>rel<span class=\"_ _1\"></span>ativa <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stinzi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l cre<span class=\"_ _1\"></span>dito, entr<span class=\"_ _1\"></span>o il prim<span class=\"_ _1\"></span>o seme<span class=\"_ _1\"></span>stre 2<span class=\"_ _1\"></span>025<span class=\"_ _24e\"> <span class=\"_ _24e\"> </span></span>I cre<span class=\"_ _1\"></span>diti tri<span class=\"_ _1\"></span>but<span class=\"_ _1\"></span>ari son<span class=\"_ _1\"></span>o cos\u00ec rip<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>titi:<span class=\"_ _24e\"> </span>CREDITI<span class=\"_ _0\"></span> TRIBUT<span class=\"_ _0\"></span>ARI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>Cr<span class=\"_ _1\"></span>editi d<span class=\"_ _1\"></span>'im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ta da S<span class=\"_ _1\"></span>upe<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>onus e<span class=\"_ _1\"></span>d alt<span class=\"_ _1\"></span>ri bo<span class=\"_ _1\"></span>nus e<span class=\"_ _1\"></span>dili<span class=\"_ _167\"> </span><span class=\"lse ws10\">1.831.449<span class=\"_ _168\"> </span><span class=\"ls65 ws68\">2.022.6<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>1<span class=\"_ _8\"> </span><span class=\"ls1f ws21\">(1<span class=\"_ _2\"></span>91.<span class=\"_ _1\"></span>202)<span class=\"_ _24e\"> </span></span></span></span>Cr<span class=\"_ _1\"></span>editi I<span class=\"_ _1\"></span>V<span class=\"_ _0\"></span>A<span class=\"_ _153\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>9.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>5<span class=\"_ _162\"> </span><span class=\"ls20 ws22\">956<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>598<span class=\"_ _169\"> </span><span class=\"ls7f ws82\">(<span class=\"_ _1\"></span>6<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Altri crediti tributa<span class=\"_ _1\"></span>rI<span class=\"_ _16a\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>7<span class=\"_ _1\"></span>3<span class=\"_ _13d\"> </span><span class=\"ls8c ws8e\">8<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.41<span class=\"_ _1\"></span>5<span class=\"_ _146\"> </span><span class=\"ls2c ws2e\">(3<span class=\"_ _1\"></span>5.0<span class=\"_ _1\"></span>42)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _16b\"> </span><span class=\"ls75 ws78\">2.1<span class=\"_ _0\"></span>88.39<span class=\"_ _0\"></span>7<span class=\"_ _d3\"> </span><span class=\"ls31 ws33\">3.061.664<span class=\"_ _164\"> </span><span class=\"ls7e ws81\">(<span class=\"_ _1\"></span>873<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>267<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Il <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ecrem<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _d\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _1\"></span>Credi<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>\u2019imp<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>Sup<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>onus <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _d\"> </span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _d\"> </span>b<span class=\"_ _1\"></span>onus <span class=\"_ _16\"> </span>edili\u201d <span class=\"_ _16\"> </span>si <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>ce all\u2019uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pens<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _56\"></span>pr<span class=\"_ _1\"></span>atich<span class=\"_ _1\"></span>e, <span class=\"_ _56\"></span>pre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>genzia <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _56\"></span>Ent<span class=\"_ _1\"></span>rate <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _56\"></span>rel<span class=\"_ _1\"></span>ative al <span class=\"_ _1\"></span>cosi<span class=\"_ _1\"></span>ddetto <span class=\"_ _1\"></span>\"s<span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>fatt<span class=\"_ _1\"></span>ura\" <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>istit<span class=\"_ _1\"></span>uito <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>D.<span class=\"_ _1\"></span>L. <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4/<span class=\"_ _0\"></span>2020 <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>succes<span class=\"_ _1\"></span>sivi <span class=\"_ _1\"></span>prov<span class=\"_ _1\"></span>ved<span class=\"_ _1\"></span>imenti <span class=\"_ _1\"></span>di leg<span class=\"_ _1\"></span>ge, ed in p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ticolar<span class=\"_ _1\"></span>e quell<span class=\"_ _1\"></span>e relative a<span class=\"_ _1\"></span>l Supe<span class=\"_ _1\"></span>rbon<span class=\"_ _1\"></span>us 1<span class=\"_ _2\"></span>10% su a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 avv<span class=\"_ _1\"></span>iate nel 202<span class=\"_ _1\"></span>2. I <span class=\"_ _13\"> </span>cred<span class=\"_ _1\"></span>iti <span class=\"_ _13\"> </span>IV<span class=\"_ _0\"></span>A <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>ri<span class=\"_ _1\"></span>ferisco<span class=\"_ _1\"></span>no <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>quan<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>m<span class=\"_ _1\"></span>aturato <span class=\"_ _13\"> </span>n<span class=\"_ _1\"></span>egli <span class=\"_ _13\"> </span>es<span class=\"_ _1\"></span>ercizi <span class=\"_ _13\"> </span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nti <span class=\"_ _15\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _13\"> </span>utiliz<span class=\"_ _1\"></span>zabil<span class=\"_ _1\"></span>i <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n comp<span class=\"_ _1\"></span>ensa<span class=\"_ _1\"></span>zione. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>rico<span class=\"_ _1\"></span>rda <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nforma <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>ade<span class=\"_ _1\"></span>rito <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>\u201cP<span class=\"_ _1\"></span>rocedu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>iquida<span class=\"_ _1\"></span>zione IV<span class=\"_ _0\"></span>A di G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po\u201d a par<span class=\"_ _1\"></span>tire d<span class=\"_ _1\"></span>al 1<span class=\"_ _2\"></span>\u00b0 ge<span class=\"_ _1\"></span>nnaio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4.<span class=\"_ _24e\"> </span>Gli alt<span class=\"_ _1\"></span>ri <span class=\"_ _0\"></span>cr<span class=\"_ _1\"></span>editi inclu<span class=\"_ _1\"></span>dono prin<span class=\"_ _1\"></span>cipal<span class=\"_ _1\"></span>mente ritenu<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>subi<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>da par<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>gli istitu<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>ban<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>su bonifi<span class=\"_ _1\"></span>ci per r<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ruttu<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ni edilizi<span class=\"_ _1\"></span>e \u201c<span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>lassich<span class=\"_ _1\"></span>e\u201d<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span>I cre<span class=\"_ _1\"></span>diti vers<span class=\"_ _1\"></span>o altr<span class=\"_ _1\"></span>i inclu<span class=\"_ _1\"></span>dono:<span class=\"_ _24e\"> </span>CREDITI VER<span class=\"_ _1\"></span>SO AL<span class=\"_ _2\"></span>TRI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>i per c<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>arre t<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>eni e di<span class=\"_ _1\"></span>ritti d<span class=\"_ _1\"></span>i sup<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ficie (<span class=\"_ _1\"></span>DDS)<span class=\"_ _16c\"> </span><span class=\"ls9c ws9e\">751<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _168\"> </span><span class=\"ls65 ws68\">2.246.85<span class=\"_ _0\"></span>8<span class=\"_ _aa\"> </span><span class=\"ls2a ws2c\">(1<span class=\"_ _1\"></span>.495.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>49)<span class=\"_ _24e\"> </span></span></span></span>Depositi cauzio<span class=\"_ _1\"></span>nali<span class=\"_ _8d\"> </span><span class=\"ls13 ws14\">481<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>00<span class=\"_ _16d\"> </span><span class=\"ls6c ws6f\">11<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>10<span class=\"_ _17\"></span>8<span class=\"_ _165\"> </span><span class=\"ls74 ws77\">3<span class=\"_ _1\"></span>62.0<span class=\"_ _1\"></span>92<span class=\"_ _24e\"> </span></span></span></span>An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>i a for<span class=\"_ _1\"></span>nito<span class=\"_ _1\"></span>ri <span class=\"_ _16e\"> </span><span class=\"ls62 ws65\">88<span class=\"_ _1\"></span>.729<span class=\"_ _8\"> </span><span class=\"ls13 ws14\">153<span class=\"_ _1\"></span>.497<span class=\"_ _13d\"> </span><span class=\"ls67 ws6a\">(6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>76<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Ra<span class=\"_ _1\"></span>tei e ri<span class=\"_ _1\"></span>scon<span class=\"_ _1\"></span>ti<span class=\"_ _16f\"> </span><span class=\"ls30 ws32\">61<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>14<span class=\"_ _146\"> </span><span class=\"ls20 ws22\">6<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>310<span class=\"_ _170\"> </span><span class=\"lse ws10\">1.60<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></span></span>Al<span class=\"_ _1\"></span>tre a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _9b\"> </span><span class=\"ls97 ws99\">35.3<span class=\"_ _1\"></span>90<span class=\"_ _165\"> </span><span class=\"ls30 ws32\">3<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>61<span class=\"_ _49\"> </span><span class=\"ls61 ws64\">1.829<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale <span class=\"_ _171\"> </span><span class=\"ls29 ws2b\">1.4<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span>.043<span class=\"_ _3c\"> </span><span class=\"ls31 ws33\">2.6<span class=\"_ _0\"></span>13.334<span class=\"_ _aa\"> </span><span class=\"ls13 ws14\">(1.194.<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>1)<span class=\"_ _24e\"> </span></span></span></span>Il <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ecrem<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>voce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>nticipi <span class=\"_ _f\"> </span>per <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>apa<span class=\"_ _1\"></span>rre <span class=\"_ _17\"></span>te<span class=\"_ _1\"></span>rreni <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>fici<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>(DDS)\u201d <span class=\"_ _f\"></span>si <span class=\"_ _17\"></span>rife<span class=\"_ _1\"></span>risce pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente al <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>balt<span class=\"_ _1\"></span>amento degli esb<span class=\"_ _1\"></span>orsi soste<span class=\"_ _1\"></span>nuti in <span class=\"_ _0\"></span>mani<span class=\"_ _1\"></span>era anticip<span class=\"_ _1\"></span>ata in <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>conto di SP<span class=\"_ _1\"></span>V di ter<span class=\"_ _1\"></span>zi con cui il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po intr<span class=\"_ _1\"></span>attiene r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ti comme<span class=\"_ _1\"></span>rciali. Il <span class=\"_ _1\"></span>totale <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>ti \u00e8 <span class=\"_ _1\"></span>intera<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>vant<span class=\"_ _1\"></span>ato nei <span class=\"_ _1\"></span>confr<span class=\"_ _1\"></span>onti di <span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>o sog<span class=\"_ _1\"></span>getti <span class=\"_ _1\"></span>reside<span class=\"_ _1\"></span>nti su<span class=\"_ _1\"></span>l ter<span class=\"_ _1\"></span>ritori<span class=\"_ _1\"></span>o it<span class=\"_ _1\"></span>aliano<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "6. Cr<span class=\"_ _0\"></span>editi c<span class=\"_ _0\"></span>ommerciali, Cr<span class=\"_ _2\"></span>editi tributari e Altre a<span class=\"_ _0\"></span>ttivit\u00e0 Corr<span class=\"_ _2\"></span>enti<span class=\"_ _24e\"> </span>Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io dei cre<span class=\"_ _1\"></span>diti sud<span class=\"_ _1\"></span>divisi p<span class=\"_ _1\"></span>er tipo<span class=\"_ _1\"></span>logia e sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nza son<span class=\"_ _1\"></span>o ripo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ati nel<span class=\"_ _1\"></span>la tab<span class=\"_ _1\"></span>ella ch<span class=\"_ _1\"></span>e segu<span class=\"_ _1\"></span>e:<span class=\"_ _24e\"> </span>CREDITI ISC<span class=\"_ _1\"></span>RITTI NELL<span class=\"_ _2\"></span>'A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TIVO CIRCOL<span class=\"_ _1\"></span>ANTE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _15a\"> </span><span class=\"ffb fc4 ls1b ws1d\">Saldo dell'Eserci<span class=\"_ _0\"></span>zio<span class=\"_ _24e\"> </span></span>Im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili ent<span class=\"_ _1\"></span>ro l'e<span class=\"_ _1\"></span>serc<span class=\"_ _1\"></span>izio succes<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> </span>Im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili o<span class=\"_ _1\"></span>ltre l<span class=\"_ _1\"></span>'ese<span class=\"_ _1\"></span>rcizi<span class=\"_ _1\"></span>o succes<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _bc\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span>Di d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a residua inf<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>ore o uguale <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span>a cin<span class=\"_ _1\"></span>que a<span class=\"_ _1\"></span>nni<span class=\"_ _24e\"> </span>Di d<span class=\"_ _1\"></span>urat<span class=\"_ _1\"></span>a residua su<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>iore a cinque anni<span class=\"_ _24e\"> </span>Cr<span class=\"_ _1\"></span>editi v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>o clie<span class=\"_ _1\"></span>nti<span class=\"_ _15b\"> </span><span class=\"ls97 ws99\">701.<span class=\"_ _1\"></span>399<span class=\"_ _15c\"> </span></span>-<span class=\"_ _15c\"> </span>-<span class=\"_ _143\"> </span><span class=\"ls97 ws99\">701<span class=\"_ _1\"></span>.399<span class=\"_ _4a\"> </span><span class=\"ls7b ws7e\">73<span class=\"_ _1\"></span>6.8<span class=\"_ _1\"></span>84<span class=\"_ _3e\"> </span><span class=\"ls72 ws75\">(35.4<span class=\"_ _1\"></span>85)<span class=\"_ _24e\"> </span></span></span></span>Crediti tributar<span class=\"_ _1\"></span>i<span class=\"_ _15d\"> </span><span class=\"ls2a ws2c\">79<span class=\"_ _1\"></span>2.4<span class=\"_ _1\"></span>96<span class=\"_ _15e\"> </span><span class=\"ls7b ws7e\">992<span class=\"_ _1\"></span>.665<span class=\"_ _4a\"> </span><span class=\"ls61 ws64\">4<span class=\"_ _1\"></span>03<span class=\"_ _1\"></span>.236<span class=\"_ _fc\"> </span><span class=\"ls13 ws14\">2<span class=\"_ _1\"></span>.188<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>97<span class=\"_ _7b\"> </span><span class=\"ls30 ws32\">3<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>61<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _97\"> </span><span class=\"ls12 ws8\">(8<span class=\"_ _1\"></span>73<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>67)<span class=\"_ _24e\"> </span></span></span></span></span></span></span>Al<span class=\"_ _1\"></span>tre a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _15f\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>19.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _d4\"> </span></span>-<span class=\"_ _15c\"> </span>-<span class=\"_ _52\"> </span><span class=\"ls6c ws6f\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>41<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _84\"> </span><span class=\"ls65 ws68\">2.6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3.334<span class=\"_ _bd\"> </span><span class=\"ls62 ws65\">(1.194.<span class=\"_ _1\"></span>291)<span class=\"_ _24e\"> </span></span></span></span>I <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>ti ver<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>clienti <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o is<span class=\"_ _1\"></span>critti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fon<span class=\"_ _1\"></span>do s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne (\u20ac<span class=\"_ _1\"></span>36 m<span class=\"_ _1\"></span>igliaia), <span class=\"_ _1\"></span>il q<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>incl<span class=\"_ _1\"></span>ude pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>antonam<span class=\"_ _1\"></span>enti e<span class=\"_ _1\"></span>ffettua<span class=\"_ _1\"></span>ti neg<span class=\"_ _1\"></span>li e<span class=\"_ _1\"></span>sercizi <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>cedenti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>rigua<span class=\"_ _1\"></span>rdo <span class=\"_ _1\"></span>a cre<span class=\"_ _1\"></span>diti <span class=\"_ _1\"></span>verso due clie<span class=\"_ _1\"></span>nti i <span class=\"_ _0\"></span>cui de<span class=\"_ _1\"></span>creti ingiu<span class=\"_ _1\"></span>ntivi son<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>tati rich<span class=\"_ _1\"></span>iesti e ottenu<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>l corso dei pr<span class=\"_ _1\"></span>imi mesi del 2024 ed <span class=\"_ _f\"> </span>il <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sito <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _17\"></span>noto. <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>inte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>venut<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>(\u20ac <span class=\"_ _f\"></span>7 <span class=\"_ _17\"></span>migl<span class=\"_ _1\"></span>iaia) <span class=\"_ _17\"></span>\u00e8 invece frutto dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>degua<span class=\"_ _1\"></span>mento contab<span class=\"_ _1\"></span>ile <span class=\"_ _0\"></span>prev<span class=\"_ _1\"></span>isto dal <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipi<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntabi<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span><span class=\"ff6\">(E<span class=\"_ _1\"></span>xpec<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ed Credit </span>Losses).<span class=\"_ _24e\"> </span>CREDITI COMM<span class=\"_ _1\"></span>ERCIALI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span>Cr<span class=\"_ _1\"></span>editi c<span class=\"_ _1\"></span>omm<span class=\"_ _1\"></span>erci<span class=\"_ _1\"></span>ali - va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>e lord<span class=\"_ _1\"></span>o<span class=\"_ _160\"> </span>              737<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>34<span class=\"_ _1\"></span>3 <span class=\"_ _a1\"> </span><span class=\"ls67 ws6a\">76<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>11<span class=\"_ _1\"></span>3<span class=\"_ _146\"> </span><span class=\"ls62 ws65\">(28<span class=\"_ _1\"></span>.770<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span>(Fo<span class=\"_ _1\"></span>ndo s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e cred<span class=\"_ _1\"></span>iti co<span class=\"_ _1\"></span>mmer<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>i)<span class=\"_ _161\"> </span><span class=\"ls7e ws81\">(35<span class=\"_ _1\"></span>.94<span class=\"_ _1\"></span>3)<span class=\"_ _162\"> </span><span class=\"ls6c ws6f\">(<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>9.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _148\"> </span></span>(6<span class=\"_ _1\"></span>.713)<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale - v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>re nett<span class=\"_ _1\"></span>o<span class=\"_ _163\"> </span><span class=\"ff2 ls6d ws70\">701.<span class=\"_ _1\"></span>399<span class=\"_ _164\"> </span><span class=\"ls75 ws78\">73<span class=\"_ _0\"></span>6.884<span class=\"_ _165\"> </span><span class=\"ls10 ws12\">(35.485)<span class=\"_ _24e\"> </span></span></span></span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta n<span class=\"_ _1\"></span>ella t<span class=\"_ _1\"></span>abell<span class=\"_ _1\"></span>a segue<span class=\"_ _1\"></span>nte il dett<span class=\"_ _1\"></span>aglio d<span class=\"_ _1\"></span>ello sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>to per f<span class=\"_ _1\"></span>ascia dei c<span class=\"_ _1\"></span>rediti ve<span class=\"_ _1\"></span>rso cli<span class=\"_ _1\"></span>enti:<span class=\"_ _24e\"> </span>SCADENZIARIO <span class=\"ls1 ws1\"> </span>CREDITI COMM<span class=\"_ _1\"></span>ERCIALI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Saldo al<span class=\"_ _0\"></span> 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span>A <span class=\"_ _29\"></span> scadere<span class=\"_ _24e\"> </span>Scaduti<span class=\"_ _56\"></span><span class=\"ff2 ls1 ws1\"> </span>fin<span class=\"_ _1\"></span>o a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>30 g<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>ni<span class=\"_ _24e\"> </span>Sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ti  tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>31 e 180 <span class=\"_ _18\"></span> giorni<span class=\"_ _24e\"> </span>Sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ti tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>181 e 270 giorni<span class=\"_ _24e\"> </span>Sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>ti tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span><span class=\"ff2\"> </span>271 e 360 giorni<span class=\"_ _24e\"> </span>Scaduti<span class=\"_ _14\"></span> <span class=\"_ _14\"></span><span class=\"ff2 ls1 ws1\"> </span>oltre <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>36<span class=\"_ _1\"></span>0 gior<span class=\"_ _1\"></span>ni<span class=\"_ _24e\"> </span>Cr<span class=\"_ _1\"></span>editi c<span class=\"_ _1\"></span>omm<span class=\"_ _1\"></span>erci<span class=\"_ _1\"></span>ali - va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>e lord<span class=\"_ _1\"></span>o<span class=\"_ _4b\"> </span><span class=\"ls7f ws82\">7<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _17\"> </span>3<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span><span class=\"ls6c ws6f\">2<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>14<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span><span class=\"ls96 ws98\">2<span class=\"_ _1\"></span>11.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span> <span class=\"_ _72\"> </span></span></span></span>34<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>501 <span class=\"_ _109\"> </span><span class=\"ls63 ws66\">530<span class=\"_ _65\"> </span></span>-<span class=\"_ _bd\"> </span><span class=\"ls96 ws98\">1<span class=\"_ _1\"></span>55.11<span class=\"_ _1\"></span>2 </span>(Fo<span class=\"_ _1\"></span>ndo s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e cred<span class=\"_ _1\"></span>iti co<span class=\"_ _1\"></span>mmer<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>i)<span class=\"_ _166\"> </span><span class=\"ls7e ws81\">(35<span class=\"_ _1\"></span>.94<span class=\"_ _1\"></span>3)<span class=\"_ _65\"> </span></span>-<span class=\"_ _65\"> </span>-<span class=\"_ _bd\"> </span><span class=\"ls27 ws29\">(10<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>30<span class=\"_ _1\"></span>1)<span class=\"_ _3e\"> </span><span class=\"ls81 ws84\">(53<span class=\"_ _1\"></span>0)<span class=\"_ _65\"> </span></span></span>-<span class=\"_ _bd\"> </span><span class=\"ls1a ws1c\">(25.1<span class=\"_ _0\"></span>12)<span class=\"_ _24e\"> </span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale - v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>re nett<span class=\"_ _1\"></span>o<span class=\"_ _137\"> </span><span class=\"ff2 ls6d ws70\">701<span class=\"_ _1\"></span>.39<span class=\"_ _1\"></span>9<span class=\"_ _c\"> </span><span class=\"ls6e ws71\">2<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>71<span class=\"_ _1\"></span>4<span class=\"_ _6f\"> </span><span class=\"ls25 ws27\">2<span class=\"_ _1\"></span>11<span class=\"_ _1\"></span>.4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _14b\"> </span><span class=\"ls76 ws79\">33<span class=\"_ _1\"></span>0.20<span class=\"_ _1\"></span>0<span class=\"_ _5c\"> </span></span></span></span></span><span class=\"ff2\">-<span class=\"_ _65\"> </span>-<span class=\"_ _d1\"> </span><span class=\"lsc8 wscc\">13<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>000<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>di sc<span class=\"_ _1\"></span>adu<span class=\"_ _1\"></span>to olt<span class=\"_ _1\"></span>re 3<span class=\"_ _1\"></span>60 g<span class=\"_ _1\"></span>iorni <span class=\"_ _1\"></span>si r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>sce a<span class=\"_ _1\"></span>d una <span class=\"_ _1\"></span>singol<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una p<span class=\"_ _1\"></span>i\u00f9 va<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>a tr<span class=\"_ _1\"></span>attati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>comm<span class=\"_ _1\"></span>ercial<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>AG<span class=\"_ _1\"></span>P <span class=\"_ _1\"></span>preved<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>lizz<span class=\"_ _1\"></span>are, <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>rel<span class=\"_ _1\"></span>ativa <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stinzi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l cre<span class=\"_ _1\"></span>dito, entr<span class=\"_ _1\"></span>o il prim<span class=\"_ _1\"></span>o seme<span class=\"_ _1\"></span>stre 2<span class=\"_ _1\"></span>025<span class=\"_ _24e\"> <span class=\"_ _24e\"> </span></span><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs32e\">I cre<span class=\"_ _1\"></span>diti tri<span class=\"_ _1\"></span>but<span class=\"_ _1\"></span>ari son<span class=\"_ _1\"></span>o cos\u00ec rip<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>titi:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1d ws1f gs32f\">CREDITI<span class=\"_ _0\"></span> TRIBUT<span class=\"_ _0\"></span>ARI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs330\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs331\">Cr<span class=\"_ _1\"></span>editi d<span class=\"_ _1\"></span>'im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ta da S<span class=\"_ _1\"></span>upe<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>onus e<span class=\"_ _1\"></span>d alt<span class=\"_ _1\"></span>ri bo<span class=\"_ _1\"></span>nus e<span class=\"_ _1\"></span>dili<span class=\"_ _167\"> </span><span class=\"lse ws10\">1.831.449<span class=\"_ _168\"> </span><span class=\"ls65 ws68\">2.022.6<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>1<span class=\"_ _8\"> </span><span class=\"ls1f ws21\">(1<span class=\"_ _2\"></span>91.<span class=\"_ _1\"></span>202)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs332\">Cr<span class=\"_ _1\"></span>editi I<span class=\"_ _1\"></span>V<span class=\"_ _0\"></span>A<span class=\"_ _153\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>9.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>5<span class=\"_ _162\"> </span><span class=\"ls20 ws22\">956<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>598<span class=\"_ _169\"> </span><span class=\"ls7f ws82\">(<span class=\"_ _1\"></span>6<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs333\">Altri crediti tributa<span class=\"_ _1\"></span>rI<span class=\"_ _16a\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>7<span class=\"_ _1\"></span>3<span class=\"_ _13d\"> </span><span class=\"ls8c ws8e\">8<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.41<span class=\"_ _1\"></span>5<span class=\"_ _146\"> </span><span class=\"ls2c ws2e\">(3<span class=\"_ _1\"></span>5.0<span class=\"_ _1\"></span>42)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs334\">T<span class=\"_ _2\"></span>otale<span class=\"_ _16b\"> </span><span class=\"ls75 ws78\">2.1<span class=\"_ _0\"></span>88.39<span class=\"_ _0\"></span>7<span class=\"_ _d3\"> </span><span class=\"ls31 ws33\">3.061.664<span class=\"_ _164\"> </span><span class=\"ls7e ws81\">(<span class=\"_ _1\"></span>873<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>267<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs335\">Il <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ecrem<span class=\"_ _1\"></span>ento <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _d\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _1\"></span>Credi<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>\u2019imp<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>Sup<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>onus <span class=\"_ _d\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _d\"> </span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _d\"> </span>b<span class=\"_ _1\"></span>onus <span class=\"_ _16\"> </span>edili\u201d <span class=\"_ _16\"> </span>si <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>ce </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs336\">all\u2019uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pens<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _56\"></span>pr<span class=\"_ _1\"></span>atich<span class=\"_ _1\"></span>e, <span class=\"_ _56\"></span>pre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ate <span class=\"_ _56\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>genzia <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _56\"></span>Ent<span class=\"_ _1\"></span>rate <span class=\"_ _56\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _56\"></span>rel<span class=\"_ _1\"></span>ative </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs337\">al <span class=\"_ _1\"></span>cosi<span class=\"_ _1\"></span>ddetto <span class=\"_ _1\"></span>\"s<span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>fatt<span class=\"_ _1\"></span>ura\" <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>istit<span class=\"_ _1\"></span>uito <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>D.<span class=\"_ _1\"></span>L. <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4/<span class=\"_ _0\"></span>2020 <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>succes<span class=\"_ _1\"></span>sivi <span class=\"_ _1\"></span>prov<span class=\"_ _1\"></span>ved<span class=\"_ _1\"></span>imenti <span class=\"_ _1\"></span>di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs338\">leg<span class=\"_ _1\"></span>ge, ed in p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ticolar<span class=\"_ _1\"></span>e quell<span class=\"_ _1\"></span>e relative a<span class=\"_ _1\"></span>l Supe<span class=\"_ _1\"></span>rbon<span class=\"_ _1\"></span>us 1<span class=\"_ _2\"></span>10% su a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0 avv<span class=\"_ _1\"></span>iate nel 202<span class=\"_ _1\"></span>2. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs339\">I <span class=\"_ _13\"> </span>cred<span class=\"_ _1\"></span>iti <span class=\"_ _13\"> </span>IV<span class=\"_ _0\"></span>A <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>ri<span class=\"_ _1\"></span>ferisco<span class=\"_ _1\"></span>no <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>quan<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>m<span class=\"_ _1\"></span>aturato <span class=\"_ _13\"> </span>n<span class=\"_ _1\"></span>egli <span class=\"_ _13\"> </span>es<span class=\"_ _1\"></span>ercizi <span class=\"_ _13\"> </span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nti <span class=\"_ _15\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _13\"> </span>utiliz<span class=\"_ _1\"></span>zabil<span class=\"_ _1\"></span>i <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs33a\">comp<span class=\"_ _1\"></span>ensa<span class=\"_ _1\"></span>zione. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>rico<span class=\"_ _1\"></span>rda <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nforma <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _56\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>ade<span class=\"_ _1\"></span>rito <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>\u201cP<span class=\"_ _1\"></span>rocedu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>iquida<span class=\"_ _1\"></span>zione </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs33b\">IV<span class=\"_ _0\"></span>A di G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po\u201d a par<span class=\"_ _1\"></span>tire d<span class=\"_ _1\"></span>al 1<span class=\"_ _2\"></span>\u00b0 ge<span class=\"_ _1\"></span>nnaio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs33c\">Gli alt<span class=\"_ _1\"></span>ri <span class=\"_ _0\"></span>cr<span class=\"_ _1\"></span>editi inclu<span class=\"_ _1\"></span>dono prin<span class=\"_ _1\"></span>cipal<span class=\"_ _1\"></span>mente ritenu<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>subi<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>da par<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>gli istitu<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>ban<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>su bonifi<span class=\"_ _1\"></span>ci </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs33d\">per r<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ruttu<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ni edilizi<span class=\"_ _1\"></span>e \u201c<span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>lassich<span class=\"_ _1\"></span>e\u201d<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs33e\">I cre<span class=\"_ _1\"></span>diti vers<span class=\"_ _1\"></span>o altr<span class=\"_ _1\"></span>i inclu<span class=\"_ _1\"></span>dono:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1a ws1c gs33f\">CREDITI VER<span class=\"_ _1\"></span>SO AL<span class=\"_ _2\"></span>TRI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs340\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _6d\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Sa<span class=\"_ _1\"></span>ldo<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _d1\"> </span>Sal<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> al 31<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _54\"> </span><span class=\"ffb ls22 ws24\">V<span class=\"_ _0\"></span>ariazione<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs341\">An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>i per c<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>arre t<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>eni e di<span class=\"_ _1\"></span>ritti d<span class=\"_ _1\"></span>i sup<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ficie (<span class=\"_ _1\"></span>DDS)<span class=\"_ _16c\"> </span><span class=\"ls9c ws9e\">751<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _168\"> </span><span class=\"ls65 ws68\">2.246.85<span class=\"_ _0\"></span>8<span class=\"_ _aa\"> </span><span class=\"ls2a ws2c\">(1<span class=\"_ _1\"></span>.495.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>49)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls64 ws67 gs342\">Depositi cauzio<span class=\"_ _1\"></span>nali<span class=\"_ _8d\"> </span><span class=\"ls13 ws14\">481<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>00<span class=\"_ _16d\"> </span><span class=\"ls6c ws6f\">11<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>10<span class=\"_ _17\"></span>8<span class=\"_ _165\"> </span><span class=\"ls74 ws77\">3<span class=\"_ _1\"></span>62.0<span class=\"_ _1\"></span>92<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs343\">An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>i a for<span class=\"_ _1\"></span>nito<span class=\"_ _1\"></span>ri <span class=\"_ _16e\"> </span><span class=\"ls62 ws65\">88<span class=\"_ _1\"></span>.729<span class=\"_ _8\"> </span><span class=\"ls13 ws14\">153<span class=\"_ _1\"></span>.497<span class=\"_ _13d\"> </span><span class=\"ls67 ws6a\">(6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>76<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs344\">Ra<span class=\"_ _1\"></span>tei e ri<span class=\"_ _1\"></span>scon<span class=\"_ _1\"></span>ti<span class=\"_ _16f\"> </span><span class=\"ls30 ws32\">61<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>14<span class=\"_ _146\"> </span><span class=\"ls20 ws22\">6<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>310<span class=\"_ _170\"> </span><span class=\"lse ws10\">1.60<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs345\">Al<span class=\"_ _1\"></span>tre a<span class=\"_ _1\"></span>ttivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _9b\"> </span><span class=\"ls97 ws99\">35.3<span class=\"_ _1\"></span>90<span class=\"_ _165\"> </span><span class=\"ls30 ws32\">3<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>61<span class=\"_ _49\"> </span><span class=\"ls61 ws64\">1.829<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs346\">T<span class=\"_ _2\"></span>otale <span class=\"_ _171\"> </span><span class=\"ls29 ws2b\">1.4<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span>.043<span class=\"_ _3c\"> </span><span class=\"ls31 ws33\">2.6<span class=\"_ _0\"></span>13.334<span class=\"_ _aa\"> </span><span class=\"ls13 ws14\">(1.194.<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>1)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29a\">Il <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ecrem<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>voce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>nticipi <span class=\"_ _f\"> </span>per <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>apa<span class=\"_ _1\"></span>rre <span class=\"_ _17\"></span>te<span class=\"_ _1\"></span>rreni <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>fici<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>(DDS)\u201d <span class=\"_ _f\"></span>si <span class=\"_ _17\"></span>rife<span class=\"_ _1\"></span>risce </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29b\">pri<span class=\"_ _1\"></span>ncipa<span class=\"_ _1\"></span>lmente al <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>balt<span class=\"_ _1\"></span>amento degli esb<span class=\"_ _1\"></span>orsi soste<span class=\"_ _1\"></span>nuti in <span class=\"_ _0\"></span>mani<span class=\"_ _1\"></span>era anticip<span class=\"_ _1\"></span>ata in <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>conto </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29c\">di SP<span class=\"_ _1\"></span>V di ter<span class=\"_ _1\"></span>zi con cui il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po intr<span class=\"_ _1\"></span>attiene r<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ti comme<span class=\"_ _1\"></span>rciali. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29d\">Il <span class=\"_ _1\"></span>totale <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>ti \u00e8 <span class=\"_ _1\"></span>intera<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>vant<span class=\"_ _1\"></span>ato nei <span class=\"_ _1\"></span>confr<span class=\"_ _1\"></span>onti di <span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>o sog<span class=\"_ _1\"></span>getti <span class=\"_ _1\"></span>reside<span class=\"_ _1\"></span>nti su<span class=\"_ _1\"></span>l ter<span class=\"_ _1\"></span>ritori<span class=\"_ _1\"></span>o </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs29e\">it<span class=\"_ _1\"></span>aliano<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "8. P<span class=\"_ _0\"></span>atrimonio Ne<span class=\"_ _2\"></span>tto<span class=\"_ _24e\"> </span>Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io della vo<span class=\"_ _1\"></span>ce in oggett<span class=\"_ _1\"></span>o \u00e8 il segu<span class=\"_ _1\"></span>ente:<span class=\"_ _24e\"> </span>P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TRIMONIO NETTO<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _173\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _31\"> </span>Saldo al 3<span class=\"_ _0\"></span>1/<span class=\"_ _0\"></span>12/202<span class=\"_ _0\"></span>3<span class=\"_ _24e\"> </span></span>Capitale sociale<span class=\"_ _81\"> </span><span class=\"ls7b ws7e\">8<span class=\"_ _1\"></span>65.650<span class=\"_ _165\"> </span>8<span class=\"_ _1\"></span>65.650<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va s<span class=\"_ _1\"></span>ovr<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>zo azio<span class=\"_ _1\"></span>ni<span class=\"_ _d8\"> </span><span class=\"ls1f ws21\">7<span class=\"_ _2\"></span>.61<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.020<span class=\"_ _174\"> </span><span class=\"ls25 ws27\">6<span class=\"_ _1\"></span>.142<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>11<span class=\"_ _24e\"> </span></span></span>Riser<span class=\"_ _1\"></span>va<span class=\"_ _0\"></span> legale<span class=\"_ _175\"> </span><span class=\"ls27 ws29\">173<span class=\"_ _1\"></span>.13<span class=\"_ _1\"></span>0<span class=\"_ _165\"> </span><span class=\"ls24 ws26\">166<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>60<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span></span></span>Riserva straordinaria<span class=\"_ _157\"> </span><span class=\"ls6c ws6f\">5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _148\"> </span>59.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va F<span class=\"_ _1\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _176\"> </span><span class=\"ls27 ws29\">(15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>24<span class=\"_ _1\"></span>3)<span class=\"_ _13d\"> </span>(15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>243<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>va O<span class=\"_ _1\"></span>CI<span class=\"_ _177\"> </span><span class=\"ls96 ws98\">(11<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>552)<span class=\"_ _178\"> </span><span class=\"ls81 ws84\">(4.<span class=\"_ _1\"></span>316)<span class=\"_ _24e\"> </span></span></span>Al<span class=\"_ _1\"></span>tre r<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>ve e u<span class=\"_ _1\"></span>tili a n<span class=\"_ _1\"></span>uovo<span class=\"_ _179\"> </span><span class=\"ls2f ws31\">10<span class=\"_ _1\"></span>.16<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>245<span class=\"_ _f2\"> </span><span class=\"ls75 ws78\">5.308.885<span class=\"_ _24e\"> </span></span></span>Ri<span class=\"_ _1\"></span>sult<span class=\"_ _1\"></span>ato d<span class=\"_ _1\"></span>el pe<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>do<span class=\"_ _123\"> </span><span class=\"ls26 ws28\">16<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>073<span class=\"_ _1\"></span>.875<span class=\"_ _164\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _17a\"> </span><span class=\"ls2d ws2f\">3<span class=\"_ _1\"></span>4.92<span class=\"_ _1\"></span>5.958<span class=\"_ _aa\"> </span><span class=\"ls71 ws74\">1<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span></span></span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _56\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _56\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _0\"></span>4, <span class=\"_ _56\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _14\"></span>C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tale <span class=\"_ _2\"></span>So<span class=\"_ _1\"></span>ciale <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _56\"></span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ltea <span class=\"_ _56\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _2\"></span>Power <span class=\"_ _2\"></span>S.<span class=\"_ _1\"></span>p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>., <span class=\"_ _56\"></span>inter<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>te sottos<span class=\"_ _1\"></span>critto <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>ver<span class=\"_ _1\"></span>sato, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _f\"> </span>pari <span class=\"_ _f\"> </span>ad <span class=\"_ _17\"></span>\u20ac <span class=\"_ _f\"></span>865.650, <span class=\"_ _f\"></span>suddiv<span class=\"_ _1\"></span>iso <span class=\"_ _17\"></span>in <span class=\"_ _f\"> </span>n. <span class=\"_ _17\"></span>17<span class=\"_ _56\"></span>.313.0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _17\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ordi<span class=\"_ _1\"></span>narie <span class=\"_ _f\"> </span>senza ind<span class=\"_ _1\"></span>icazio<span class=\"_ _1\"></span>ne del v<span class=\"_ _1\"></span>alore n<span class=\"_ _1\"></span>ominal<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>R<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>va <span class=\"_ _16\"> </span>da <span class=\"_ _16\"> </span>sovr<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rezzo <span class=\"_ _16\"> </span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>is<span class=\"_ _1\"></span>critt<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>a  seguito  dell\u2019aumento  di <span class=\"_ _d\"> </span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale <span class=\"_ _16\"> </span>soc<span class=\"_ _1\"></span>iale av<span class=\"_ _1\"></span>venuto <span class=\"_ _1\"></span>in o<span class=\"_ _1\"></span>ccasio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>lla q<span class=\"_ _1\"></span>uota<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>al me<span class=\"_ _1\"></span>rcato <span class=\"_ _1\"></span>Eurone<span class=\"_ _1\"></span>xt <span class=\"_ _1\"></span>Grow<span class=\"_ _1\"></span>th <span class=\"_ _1\"></span>Milan <span class=\"_ _1\"></span>(EGM) ne<span class=\"_ _1\"></span>l feb<span class=\"_ _1\"></span>brai<span class=\"_ _1\"></span>o 2022 e<span class=\"_ _1\"></span>d ai succes<span class=\"_ _1\"></span>sivi in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nti per effe<span class=\"_ _1\"></span>tto dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio dei Warr<span class=\"_ _1\"></span>ant.<span class=\"_ _24e\"> </span>All<span class=\"_ _1\"></span>\u2019inter<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _17\"></span>voce <span class=\"_ _1\"></span>\u201c<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>ltre <span class=\"_ _17\"></span>rise<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ve <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>utili <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>uovo\u201d<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _17\"></span>agli <span class=\"_ _17\"></span>util<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>non <span class=\"_ _17\"></span>dis<span class=\"_ _1\"></span>trib<span class=\"_ _1\"></span>uiti <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>es<span class=\"_ _1\"></span>ercizi precedenti, \u00e8 ripor<span class=\"_ _1\"></span>tata la riser<span class=\"_ _1\"></span>va di conv<span class=\"_ _0\"></span>ersione, avente un saldo negativo pari ad \u20ac 26<span class=\"_ _0\"></span> migliaia, rela<span class=\"_ _1\"></span>tiva <span class=\"_ _16\"> </span>alle <span class=\"_ _16\"> </span>diffe<span class=\"_ _1\"></span>renze <span class=\"_ _16\"> </span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>conver<span class=\"_ _1\"></span>sione  in <span class=\"_ _d\"> </span>eu<span class=\"_ _1\"></span>ro <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>bi<span class=\"_ _1\"></span>lanci <span class=\"_ _16\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po ope<span class=\"_ _1\"></span>ranti i<span class=\"_ _1\"></span>n aree di<span class=\"_ _1\"></span>verse d<span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>Euro.<span class=\"_ _24e\"> </span>Pros<span class=\"_ _0\"></span>pet<span class=\"_ _1\"></span>to di racc<span class=\"_ _0\"></span>ordo tra Bil<span class=\"_ _1\"></span>ancio Ci<span class=\"_ _0\"></span>vilistic<span class=\"_ _0\"></span>o dell<span class=\"_ _1\"></span>a Capogru<span class=\"_ _1\"></span>ppo e Bila<span class=\"_ _1\"></span>ncio C<span class=\"_ _0\"></span>onsolidato<span class=\"_ _24e\"> </span>Si riport<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> di seguito<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l prospetto di<span class=\"_ _0\"></span> riconcilia<span class=\"_ _0\"></span>zione tra Patrimoni<span class=\"_ _0\"></span>o Netto della<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Capogruppo Altea<span class=\"_ _0\"></span> Gr<span class=\"_ _1\"></span>een Power S<span class=\"_ _1\"></span>.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>. e il Pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>io Netto con<span class=\"_ _1\"></span>solidato <span class=\"ff1f ls5 ws5\">(vedi pagina s<span class=\"_ _0\"></span>eguente<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> <span class=\"_ _24e\"> </span></span></span><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs350\">PROS<span class=\"_ _1\"></span>PET<span class=\"_ _1\"></span>TO DI R<span class=\"_ _1\"></span>ACC<span class=\"_ _1\"></span>ORD<span class=\"_ _1\"></span>O<span class=\"_ _24e\"> </span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gs351\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs352\">Pat<span class=\"_ _1\"></span>rim<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span>o Netto a<span class=\"_ _1\"></span>l </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls27 ws29 gs353\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1e ws20 gs354\">Risu<span class=\"_ _1\"></span>ltato <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls2c ws2e gs355\">20<span class=\"_ _1\"></span>24<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs356\">Pat<span class=\"_ _1\"></span>rim<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span>o Netto a<span class=\"_ _1\"></span>l </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls27 ws29 gs357\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1e ws20 gs358\">Risu<span class=\"_ _1\"></span>ltato <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls6a ws6d gs359\">2023<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc1 sc0 ls1 ws1 gs35a\">Pat<span class=\"_ _1\"></span>rim<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span>o Netto e r<span class=\"_ _1\"></span>isu<span class=\"_ _1\"></span>ltat<span class=\"_ _1\"></span>o del<span class=\"_ _1\"></span>la C<span class=\"_ _1\"></span>apog<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po<span class=\"_ _17b\"> </span><span class=\"ff2 ls2d ws2f\">18<span class=\"_ _1\"></span>.949<span class=\"_ _0\"></span>.92<span class=\"_ _1\"></span>3<span class=\"_ _17c\"> </span><span class=\"ls1f ws21\">16.464.46<span class=\"_ _1\"></span>6<span class=\"_ _143\"> </span><span class=\"ls64 ws67\">12.6<span class=\"_ _1\"></span>02.<span class=\"_ _1\"></span>25<span class=\"_ _0\"></span>7<span class=\"_ _50\"> </span><span class=\"ls75 ws78\">4.8<span class=\"_ _0\"></span>78.<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>4<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws34 gs35b\">Qu<span class=\"_ _1\"></span>ota de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Pa<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>mon<span class=\"_ _1\"></span>io Netto e del ris<span class=\"_ _1\"></span>ult<span class=\"_ _1\"></span>ato nett<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle </div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs35c\">so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 con<span class=\"_ _1\"></span>soli<span class=\"_ _1\"></span>date<span class=\"_ _1\"></span>, al ne<span class=\"_ _1\"></span>tto del v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>re di c<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>co del<span class=\"_ _1\"></span>le </div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs35d\">relative partecipazioni<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls6b ws6e gs35e\">(7<span class=\"_ _2\"></span>6.799<span class=\"_ _2\"></span>)<span class=\"_ _8a\"> </span><span class=\"ls81 ws84\">(4<span class=\"_ _1\"></span>03<span class=\"_ _1\"></span>.723)<span class=\"_ _47\"> </span>(47<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>871)<span class=\"_ _d3\"> </span><span class=\"ls76 ws79\">4<span class=\"_ _1\"></span>0.868<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff29 fs3 fc1 sc0 ls1 ws1 gs35f\">Retti<span class=\"_ _1\"></span>fich<span class=\"_ _1\"></span>e effett<span class=\"_ _1\"></span>uat<span class=\"_ _1\"></span>e in se<span class=\"_ _1\"></span>de di co<span class=\"_ _1\"></span>nso<span class=\"_ _1\"></span>lida<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>to pe<span class=\"_ _1\"></span>r:<span class=\"_ _17d\"> </span><span class=\"ff3\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _101\"> </span> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs360\">va<span class=\"_ _1\"></span>riaz<span class=\"_ _1\"></span>ione p<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>met<span class=\"_ _1\"></span>ro di co<span class=\"_ _1\"></span>nso<span class=\"_ _1\"></span>lida<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>o<span class=\"_ _17f\"> </span><span class=\"ls83 ws86\">4<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>47<span class=\"_ _3\"> </span><span class=\"ls2d ws2f\">13.<span class=\"_ _1\"></span>218<span class=\"_ _25\"> </span></span></span>-<span class=\"_ _144\"> </span>-<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs361\">differenza di traduzione<span class=\"_ _180\"> </span><span class=\"ls2a ws2c\">(2<span class=\"_ _1\"></span>5.<span class=\"_ _1\"></span>68<span class=\"_ _1\"></span>9)<span class=\"_ _8\"> </span><span class=\"ls81 ws84\">(87<span class=\"_ _1\"></span>)<span class=\"_ _4e\"> </span><span class=\"ls72 ws75\">(3<span class=\"_ _1\"></span>0.0<span class=\"_ _1\"></span>64)<span class=\"_ _144\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs362\">T<span class=\"_ _2\"></span>otale<span class=\"_ _181\"> </span><span class=\"ls1b ws1d\">18.85<span class=\"_ _0\"></span>2.0<span class=\"_ _1\"></span>83<span class=\"_ _d9\"> </span><span class=\"ls12 ws8\">16<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>073<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>875<span class=\"_ _d9\"> </span><span class=\"ls2a ws2c\">12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>524<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>22<span class=\"_ _65\"> </span><span class=\"ls1c ws1e\">4.9<span class=\"_ _0\"></span>19<span class=\"_ _2\"></span>.662<span class=\"_ _24e\"> </span></span></span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs364\">9. Benefici ai Dipenden<span class=\"_ _2\"></span>ti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs365\">L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>Ben<span class=\"_ _1\"></span>efici <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ipen<span class=\"_ _1\"></span>denti <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>rif<span class=\"_ _1\"></span>erisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>Fin<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>R<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to <span class=\"_ _56\"></span>(<span class=\"_ _1\"></span>TFR<span class=\"_ _1\"></span>) <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>mialit<span class=\"_ _1\"></span>\u00e0 </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs366\">plu<span class=\"_ _1\"></span>rienn<span class=\"_ _1\"></span>ali ricon<span class=\"_ _1\"></span>osciu<span class=\"_ _1\"></span>to dal Gr<span class=\"_ _1\"></span>uppo a<span class=\"_ _1\"></span>i propr<span class=\"_ _1\"></span>i dipe<span class=\"_ _1\"></span>ndenti.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs367\">Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io della vo<span class=\"_ _1\"></span>ce \u201cBen<span class=\"_ _1\"></span>efici ai di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti\u201d \u00e8 il se<span class=\"_ _1\"></span>guente:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 lse ws10 gs368\">BENEFICI AI DIPENDENTI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs369\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _e5\"> </span><span class=\"ff2 fc4 ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _4c\"> </span>3<span class=\"_ _1\"></span>1/1<span class=\"_ _1\"></span>2/2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs36a\">T<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>tta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>o di Fin<span class=\"_ _1\"></span>e Ra<span class=\"_ _1\"></span>ppo<span class=\"_ _1\"></span>rto (<span class=\"_ _1\"></span>TF<span class=\"_ _1\"></span>R)<span class=\"_ _98\"> </span><span class=\"ls2a ws2c\">96.<span class=\"_ _1\"></span>536<span class=\"_ _182\"> </span><span class=\"ls30 ws32\">61<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>52<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs36b\">Premialit\u00e0 pluriennali<span class=\"_ _183\"> </span><span class=\"ls94 ws96\">741<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _137\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs36c\">T<span class=\"_ _2\"></span>otale<span class=\"_ _b5\"> </span><span class=\"ls65 ws68\">838.3<span class=\"_ _0\"></span>15<span class=\"_ _139\"> </span><span class=\"ls70 ws73\">61.<span class=\"_ _17\"></span>25<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 ls1 ws1 gs36d\">T<span class=\"_ _2\"></span>rat<span class=\"_ _1\"></span>tamento di Fine Rappor<span class=\"_ _1\"></span>to (TFR<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs36e\">L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>one <span class=\"_ _56\"></span>att<span class=\"_ _1\"></span>uari<span class=\"_ _1\"></span>ale <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _56\"></span>TFR <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>st<span class=\"_ _1\"></span>ata <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ata <span class=\"_ _2\"></span>in <span class=\"_ _56\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _56\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _56\"></span>me<span class=\"_ _1\"></span>todol<span class=\"_ _1\"></span>ogia <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _56\"></span>\u201cbe<span class=\"_ _1\"></span>nefici <span class=\"_ _2\"></span>mat<span class=\"_ _1\"></span>urati\u201d </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs36f\">med<span class=\"_ _1\"></span>iante il cri<span class=\"_ _1\"></span>terio <span class=\"ff6\">Pro<span class=\"_ _1\"></span>jected Uni<span class=\"_ _1\"></span>t Credit</span> (PU<span class=\"_ _1\"></span>C) come pr<span class=\"_ _1\"></span>evisto a<span class=\"_ _1\"></span>i para<span class=\"_ _1\"></span>grafi 67<span class=\"_ _56\"></span>-<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>9 de<span class=\"_ _1\"></span>llo IA<span class=\"_ _1\"></span>S 1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs370\">Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>no di seg<span class=\"_ _1\"></span>uito le basi te<span class=\"_ _1\"></span>cnich<span class=\"_ _1\"></span>e econo<span class=\"_ _1\"></span>miche u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ate:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1d ws1f gs371\">RIEPILOGO<span class=\"_ _0\"></span> DELLE BASI T<span class=\"_ _0\"></span>ECNICHE E<span class=\"_ _0\"></span>CONOMICHE<span class=\"_ _184\"> </span><span class=\"ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _47\"> </span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _4c\"> </span>31/1<span class=\"_ _1\"></span>2/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs372\">T<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>o ann<span class=\"_ _1\"></span>uo di att<span class=\"_ _1\"></span>ual<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne<span class=\"_ _6a\"> </span><span class=\"ls6b ws6e\">3,38<span class=\"_ _0\"></span>%<span class=\"_ _185\"> </span><span class=\"ls27 ws29\">3<span class=\"_ _1\"></span>,17%<span class=\"_ _186\"> </span><span class=\"ls6d ws70\">3,7<span class=\"_ _1\"></span>7%<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs373\">T<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>o ann<span class=\"_ _1\"></span>uo di i<span class=\"_ _1\"></span>nflaz<span class=\"_ _1\"></span>ione<span class=\"_ _187\"> </span><span class=\"ls6b ws6e\">2,00%<span class=\"_ _17b\"> </span>2,00%<span class=\"_ _188\"> </span>2,30%<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs374\">T<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>o ann<span class=\"_ _1\"></span>uo in<span class=\"_ _1\"></span>crem<span class=\"_ _1\"></span>ento T<span class=\"_ _1\"></span>FR<span class=\"_ _6c\"> </span><span class=\"ls6b ws6e\">3,0<span class=\"_ _1\"></span>0%<span class=\"_ _17b\"> </span>3,00%<span class=\"_ _188\"> </span><span class=\"ls61 ws64\">3,<span class=\"_ _1\"></span>23%<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs375\">T<span class=\"_ _0\"></span>ass<span class=\"_ _1\"></span>o ann<span class=\"_ _1\"></span>uo di i<span class=\"_ _1\"></span>ncre<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>to sal<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>ale<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs376\">Di<span class=\"_ _1\"></span>rige<span class=\"_ _1\"></span>nti: 2,<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls77 ws1 gs377\">Quadri:<span class=\"_ _0\"></span> 1,00%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs378\">Im<span class=\"_ _1\"></span>pieg<span class=\"_ _1\"></span>ati: 1,<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs379\">Op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ai: 1,0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs37a\">Di<span class=\"_ _1\"></span>rige<span class=\"_ _1\"></span>nti: 2,<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls77 ws1 gs37b\">Quadri:<span class=\"_ _0\"></span> 1,00%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs37c\">Im<span class=\"_ _1\"></span>pieg<span class=\"_ _1\"></span>ati: 1,<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs37d\">Op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ai: 1,0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs37e\">Di<span class=\"_ _1\"></span>rige<span class=\"_ _1\"></span>nti: 2,<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls77 ws1 gs37f\">Quadri:<span class=\"_ _0\"></span> 1,00%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs380\">Im<span class=\"_ _1\"></span>pieg<span class=\"_ _1\"></span>ati: 1,<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs381\">Op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ai: 1,0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs382\">In pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>colare, o<span class=\"_ _1\"></span>ccorre n<span class=\"_ _1\"></span>otar<span class=\"_ _1\"></span>e come:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs383\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">il <span class=\"_ _11\"> </span>t<span class=\"_ _1\"></span>asso <span class=\"_ _11\"> </span>ann<span class=\"_ _1\"></span>uo <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>attu<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>azione <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>tilizz<span class=\"_ _1\"></span>ato <span class=\"_ _12\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>det<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>azione <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _12\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _11\"> </span>att<span class=\"_ _1\"></span>uale </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs384\">del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>obb<span class=\"_ _1\"></span>ligazi<span class=\"_ _1\"></span>one \u00e8 <span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>ato desunto<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>coer<span class=\"_ _1\"></span>enteme<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>con il par<span class=\"_ _0\"></span>. 83 dello IA<span class=\"_ _1\"></span>S <span class=\"_ _0\"></span>19<span class=\"_ _56\"></span>, dall\u2019<span class=\"_ _1\"></span>indice <span class=\"ff6 lsb4 wsb6\">Ib<span class=\"_ _1\"></span>oxx<span class=\"_ _1\"></span> </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls5 ws5 gs385\">Corporat<span class=\"_ _0\"></span>e<span class=\"ff3 ls1 ws1\"> <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>A <span class=\"_ _f\"> </span>con <span class=\"_ _17\"></span></span>duration<span class=\"ff3 ls1 ws1\"> <span class=\"_ _17\"></span>10+ <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ilevato <span class=\"_ _f\"></span>alla <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _f\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e. <span class=\"_ _17\"></span>A <span class=\"_ _17\"></span>t<span class=\"_ _1\"></span>al <span class=\"_ _f\"></span>fine <span class=\"_ _17\"></span>si <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _17\"></span>scel<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>il </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs386\">ren<span class=\"_ _1\"></span>dimento <span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>te dura<span class=\"_ _1\"></span>ta com<span class=\"_ _1\"></span>para<span class=\"_ _1\"></span>bile al<span class=\"_ _1\"></span>la <span class=\"ff6 ls5 ws5\">duration<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> d<span class=\"_ _1\"></span>el coll<span class=\"_ _1\"></span>ettivo di lavo<span class=\"_ _1\"></span>ratori <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>della </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsa wsb gs387\">valutazione;<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs388\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">il tas<span class=\"_ _1\"></span>so annuo di inc<span class=\"_ _1\"></span>remento de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>TFR<span class=\"_ _1\"></span>, come prev<span class=\"_ _1\"></span>isto dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>. 2<span class=\"_ _0\"></span>120 de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>dice Civi<span class=\"_ _1\"></span>le, \u00e8 <span class=\"_ _0\"></span>pa<span class=\"_ _1\"></span>ri al </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs389\">75<span class=\"_ _0\"></span>% del<span class=\"_ _1\"></span>l\u2019infla<span class=\"_ _1\"></span>zione pi\u00f9 1<span class=\"_ _1\"></span>,5 pu<span class=\"_ _1\"></span>nti perce<span class=\"_ _1\"></span>ntuali;<span class=\"_ _24e\"> </span></div><div class=\"t m0 h13 ff2 fs9 fc4 sc0 ls1 ws1 gs38b\">\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">il <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>annu<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>i i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>sala<span class=\"_ _1\"></span>riale <span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>esclu<span class=\"_ _1\"></span>sivam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>So<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 co<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n m<span class=\"_ _1\"></span>edia </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs38c\">men<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>di <span class=\"_ _16\"> </span>50 <span class=\"_ _d\"> </span>di<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>enti <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _d\"> </span>20<span class=\"_ _1\"></span>06 <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>tato <span class=\"_ _16\"> </span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _16\"> </span>in <span class=\"_ _d\"> </span>ba<span class=\"_ _1\"></span>se <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>esp<span class=\"_ _1\"></span>erie<span class=\"_ _1\"></span>nze </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs38d\">sto<span class=\"_ _1\"></span>riche d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls5 ws5 gs38e\">Le <span class=\"_ _0\"></span>frequenze <span class=\"_ _2\"></span>annue di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>anticipazione <span class=\"_ _2\"></span>e di<span class=\"_ _0\"></span> <span class=\"ff6 ls91 ws93\">turn<span class=\"_ _1\"></span>over<span class=\"_ _2\"></span><span class=\"ff3 ls1 ws1\">, pari risp<span class=\"_ _1\"></span>ettivam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>al 0,5<span class=\"_ _1\"></span>0% <span class=\"_ _0\"></span>e al <span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>,0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%, sono </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs38f\">des<span class=\"_ _1\"></span>unte da<span class=\"_ _1\"></span>lle e<span class=\"_ _1\"></span>sper<span class=\"_ _1\"></span>ienze s<span class=\"_ _1\"></span>toric<span class=\"_ _1\"></span>he de<span class=\"_ _1\"></span>l Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o e d<span class=\"_ _1\"></span>alle f<span class=\"_ _1\"></span>requ<span class=\"_ _1\"></span>enze sc<span class=\"_ _1\"></span>atur<span class=\"_ _1\"></span>enti da<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sper<span class=\"_ _1\"></span>ienza <span class=\"_ _1\"></span>della </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs390\">So<span class=\"_ _1\"></span>ciet\u00e0 att<span class=\"_ _1\"></span>uari<span class=\"_ _1\"></span>ale su un r<span class=\"_ _1\"></span>ilevante nu<span class=\"_ _1\"></span>mero di a<span class=\"_ _1\"></span>ziend<span class=\"_ _1\"></span>e analog<span class=\"_ _1\"></span>he.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs391\">Le <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>eguen<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>abe<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>mos<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ano <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>ricon<span class=\"_ _1\"></span>ciliazion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>ra <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>AS <span class=\"_ _d\"> </span>19 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _d\"> </span>Fond<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>T<span class=\"_ _1\"></span>FR <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs392\">l\u2019eserc<span class=\"_ _1\"></span>izio 2023 e tr<span class=\"_ _1\"></span>a la valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne IA<span class=\"_ _1\"></span>S 1<span class=\"_ _2\"></span>9 e<span class=\"_ _1\"></span>d il Fondo T<span class=\"_ _1\"></span>FR Civil<span class=\"_ _1\"></span>istico al 31 dice<span class=\"_ _1\"></span>mbre 20<span class=\"_ _1\"></span>23:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs393\">RI<span class=\"_ _1\"></span>CONC<span class=\"_ _1\"></span>ILI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>ION<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONI I<span class=\"_ _1\"></span>AS 19 PER I<span class=\"_ _1\"></span>L PERI<span class=\"_ _1\"></span>ODO </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls24 ws26 gs394\">01/0<span class=\"_ _1\"></span>1/2<span class=\"_ _1\"></span>023<span class=\"_ _1\"></span>-31<span class=\"_ _1\"></span>/12/2<span class=\"_ _1\"></span>023<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ff6 fs3 fc1 sc0 ls1 ws1 gs395\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _189\"> </span><span class=\"ffb\">Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o AGP<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs396\">De<span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span>d Ben<span class=\"_ _1\"></span>efit O<span class=\"_ _1\"></span>blig<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n al 01/01/20<span class=\"_ _1\"></span>23<span class=\"_ _18a\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>9.1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs397\">Se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>ice co<span class=\"_ _1\"></span>st<span class=\"_ _115\"> </span><span class=\"ls96 ws98\">13<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>811<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs398\">Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>st cos<span class=\"_ _1\"></span>t<span class=\"_ _c6\"> </span><span class=\"lse ws10\">1.80<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs399\">Be<span class=\"_ _1\"></span>nefi<span class=\"_ _1\"></span>ts pa<span class=\"_ _1\"></span>id<span class=\"_ _18b\"> </span><span class=\"ls7e ws81\">(5<span class=\"_ _1\"></span>.973)<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs39a\">T<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>nsf<span class=\"_ _1\"></span>ers i<span class=\"_ _1\"></span>n / (out<span class=\"_ _1\"></span>)<span class=\"_ _18c\"> </span>-<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs39b\">E<span class=\"_ _1\"></span>xpe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d DBO a<span class=\"_ _1\"></span>l 31/12/2023<span class=\"_ _b7\"> </span><span class=\"ls67 ws6a\">5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>762<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs39c\">Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a esp<span class=\"_ _1\"></span>erie<span class=\"_ _1\"></span>nza<span class=\"_ _18d\"> </span><span class=\"ls13 ws14\">497<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs39d\">Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a cam<span class=\"_ _1\"></span>bio ip<span class=\"_ _1\"></span>otes<span class=\"_ _1\"></span>i dem<span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>afich<span class=\"_ _1\"></span>e<span class=\"_ _18e\"> </span>-<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs39e\">Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a cam<span class=\"_ _1\"></span>bio ip<span class=\"_ _1\"></span>otes<span class=\"_ _1\"></span>i fina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _18f\"> </span><span class=\"ls7e ws81\">1.9<span class=\"_ _1\"></span>93<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ffb fs3 fc1 sc0 ls1 ws1 gs39f\">De<span class=\"_ _1\"></span>fined B<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>fit Ob<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ation a<span class=\"_ _1\"></span>l 31/12/2023<span class=\"_ _190\"> </span><span class=\"ff2 ls70 ws73\">61<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>52<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs3a0\">RI<span class=\"_ _1\"></span>CONC<span class=\"_ _1\"></span>ILI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>ION<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONI I<span class=\"_ _1\"></span>AS 19 E FON<span class=\"_ _1\"></span>DO TFR </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1b ws1d gs3a1\">CIVILISTIC<span class=\"_ _0\"></span>O AL 3<span class=\"_ _0\"></span>1/<span class=\"_ _0\"></span>12/<span class=\"_ _0\"></span>2023<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ff6 fs3 fc1 sc0 ls1 ws1 gs3a2\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _189\"> </span><span class=\"ffb\">Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o AGP<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3a3\">De<span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span>d Ben<span class=\"_ _1\"></span>efit O<span class=\"_ _1\"></span>blig<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n al 31/12/202<span class=\"_ _1\"></span>3<span class=\"_ _154\"> </span><span class=\"ls30 ws32\">61.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>52<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3a4\">TFR c<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span>listi<span class=\"_ _1\"></span>co al 31/12/2<span class=\"_ _1\"></span>023<span class=\"_ _191\"> </span><span class=\"ls2f ws31\">62<span class=\"_ _1\"></span>.18<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 lse ws10 gs3a5\">Surplus/(<span class=\"_ _0\"></span>Deficit)<span class=\"_ _112\"> </span><span class=\"ls97 ws99\">935<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3a6\">Le <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>eguen<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>abe<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>mos<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ano <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>ricon<span class=\"_ _1\"></span>ciliazion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>t<span class=\"_ _1\"></span>ra <span class=\"_ _d\"> </span>le <span class=\"_ _16\"> </span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>I<span class=\"_ _1\"></span>AS <span class=\"_ _d\"> </span>19 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _d\"> </span>Fond<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>T<span class=\"_ _1\"></span>FR <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3a7\">l\u2019eserc<span class=\"_ _1\"></span>izio 2024 e tra la v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azione I<span class=\"_ _1\"></span>AS 19 ed il Fond<span class=\"_ _1\"></span>o TFR Civ<span class=\"_ _1\"></span>ilisti<span class=\"_ _1\"></span>co al 31 dicemb<span class=\"_ _1\"></span>re 2024 <span class=\"ff1f ls5 ws5\">(<span class=\"_ _2\"></span>vedi </span></div><div class=\"t m0 h26 ff1f fs4 fc1 sc0 ls8 ws9 gs3a8\">pagina seguen<span class=\"_ _0\"></span>te)<span class=\"_ _0\"></span>:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs3aa\">RI<span class=\"_ _1\"></span>CONC<span class=\"_ _1\"></span>ILI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>ION<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONI I<span class=\"_ _1\"></span>AS 19 PER I<span class=\"_ _1\"></span>L PERI<span class=\"_ _1\"></span>ODO </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls24 ws26 gs3ab\">01/0<span class=\"_ _1\"></span>1/2<span class=\"_ _1\"></span>024<span class=\"_ _1\"></span>-31/1<span class=\"_ _1\"></span>2/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ff6 fs3 fc1 sc0 ls1 ws1 gs3ac\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _189\"> </span><span class=\"ffb\">Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o AGP<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3ad\">De<span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span>d Ben<span class=\"_ _1\"></span>efit O<span class=\"_ _1\"></span>blig<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n al 01/01/20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _18a\"> </span><span class=\"ls30 ws32\">61<span class=\"_ _1\"></span>.14<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs3ae\">Adjustment<span class=\"_ _192\"> </span><span class=\"ls1a ws1c\">6.4<span class=\"_ _1\"></span>02<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3af\">Se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>ice co<span class=\"_ _1\"></span>st<span class=\"_ _115\"> </span><span class=\"ls96 ws98\">2<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>112<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3b0\">Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>st cos<span class=\"_ _1\"></span>t<span class=\"_ _193\"> </span><span class=\"ls2c ws2e\">2.<span class=\"_ _1\"></span>420<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3b1\">Be<span class=\"_ _1\"></span>nefi<span class=\"_ _1\"></span>ts pa<span class=\"_ _1\"></span>id<span class=\"_ _194\"> </span><span class=\"ls1e ws20\">(835)<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3b2\">T<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>nsf<span class=\"_ _1\"></span>ers i<span class=\"_ _1\"></span>n / (out<span class=\"_ _1\"></span>)<span class=\"_ _18c\"> </span>-<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3b3\">E<span class=\"_ _1\"></span>xpe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d DBO a<span class=\"_ _1\"></span>l 31/12/2024<span class=\"_ _b7\"> </span><span class=\"ls83 ws86\">91<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>247<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3b4\">Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a esp<span class=\"_ _1\"></span>erie<span class=\"_ _1\"></span>nza<span class=\"_ _195\"> </span><span class=\"ls20 ws22\">6<span class=\"_ _1\"></span>.594<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3b5\">Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a cam<span class=\"_ _1\"></span>bio ip<span class=\"_ _1\"></span>otes<span class=\"_ _1\"></span>i dem<span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>afich<span class=\"_ _1\"></span>e<span class=\"_ _196\"> </span><span class=\"ls25 ws27\">19<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3b6\">Ac<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>l (Gai<span class=\"_ _1\"></span>ns) /Los<span class=\"_ _1\"></span>ses d<span class=\"_ _1\"></span>a cam<span class=\"_ _1\"></span>bio ip<span class=\"_ _1\"></span>otes<span class=\"_ _1\"></span>i fina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _6c\"> </span><span class=\"ls27 ws29\">(1.<span class=\"_ _1\"></span>32<span class=\"_ _1\"></span>4)<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ffb fs3 fc1 sc0 ls1 ws1 gs3b7\">De<span class=\"_ _1\"></span>fined B<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>fit Ob<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ation a<span class=\"_ _1\"></span>l 31/12/2024<span class=\"_ _197\"> </span><span class=\"ff2 ls2c ws2e\">96.<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs3b8\">RI<span class=\"_ _1\"></span>CONC<span class=\"_ _1\"></span>ILI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>ION<span class=\"_ _1\"></span>E V<span class=\"_ _0\"></span>ALU<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>ZI<span class=\"_ _1\"></span>ONI I<span class=\"_ _1\"></span>AS 19 E FON<span class=\"_ _1\"></span>DO TFR </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1b ws1d gs3b9\">CIVILISTIC<span class=\"_ _0\"></span>O AL 3<span class=\"_ _0\"></span>1/<span class=\"_ _0\"></span>12/<span class=\"_ _0\"></span>2024<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ff6 fs3 fc1 sc0 ls1 ws1 gs3ba\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _189\"> </span><span class=\"ffb\">Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o AGP<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3bb\">De<span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span>d Ben<span class=\"_ _1\"></span>efit O<span class=\"_ _1\"></span>blig<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n al 31/12/2024<span class=\"_ _154\"> </span><span class=\"ls2a ws2c\">96.<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3bc\">TFR c<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span>listi<span class=\"_ _1\"></span>co al 31/12/2<span class=\"_ _1\"></span>024<span class=\"_ _198\"> </span><span class=\"ls6c ws6f\">9<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>95<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 lse ws10 gs3bd\">Surplus/(<span class=\"_ _0\"></span>Deficit)<span class=\"_ _199\"> </span><span class=\"ls20 ws22\">2<span class=\"_ _1\"></span>.559<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 lsbd wsc0 gs3be\">Pr<span class=\"_ _0\"></span>emialit\u00e0 plur<span class=\"_ _0\"></span>iennali </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3bf\">Nel <span class=\"_ _17\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>rodott<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>rie <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>prem<span class=\"_ _1\"></span>ialit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>plur<span class=\"_ _1\"></span>ienna<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>sotto <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3c0\">di <span class=\"_ _1\"></span><span class=\"ff6 ls5 ws5\">Phant<span class=\"_ _2\"></span>om <span class=\"_ _1\"></span>St<span class=\"_ _0\"></span>ock Options<span class=\"ff3 ls1 ws1\"> e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>retenti<span class=\"_ _1\"></span>on b<span class=\"_ _1\"></span>onus <span class=\"_ _1\"></span>da e<span class=\"_ _1\"></span>rogar<span class=\"_ _1\"></span>e ai <span class=\"_ _1\"></span>dipe<span class=\"_ _1\"></span>ndenti <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ricop<span class=\"_ _1\"></span>rono <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ruol<span class=\"_ _1\"></span>o </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3c1\">chiave <span class=\"_ _f\"> </span>e/<span class=\"_ _2\"></span>o <span class=\"_ _f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>h<span class=\"_ _1\"></span>anno <span class=\"_ _f\"> </span>dim<span class=\"_ _1\"></span>ostr<span class=\"_ _1\"></span>ato <span class=\"_ _f\"> </span>pres<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>ioni <span class=\"_ _f\"> </span>eccell<span class=\"_ _1\"></span>enti <span class=\"_ _f\"> </span>dur<span class=\"_ _1\"></span>ante <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>del </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3c2\">pian<span class=\"_ _1\"></span>o, al fine di i<span class=\"_ _1\"></span>ncentiv<span class=\"_ _1\"></span>arne la p<span class=\"_ _1\"></span>erma<span class=\"_ _1\"></span>nenz<span class=\"_ _1\"></span>a ed il sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to alla cr<span class=\"_ _1\"></span>escit<span class=\"_ _1\"></span>a del G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3c3\">Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io della vo<span class=\"_ _1\"></span>ce \u201cPrem<span class=\"_ _1\"></span>ialit<span class=\"_ _1\"></span>\u00e0 pluri<span class=\"_ _1\"></span>ennal<span class=\"_ _1\"></span>i\u201d \u00e8 il segu<span class=\"_ _1\"></span>ente:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 lse ws10 gs3c4\">BENEFICI AI DIPENDENTI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1d ws1f gs3c5\">PREMIALIT<span class=\"_ _2\"></span>\u00c0 PL<span class=\"_ _0\"></span>URIENNALI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs3c6\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _e5\"> </span><span class=\"ff2 fc4 ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _4c\"> </span>3<span class=\"_ _1\"></span>1/1<span class=\"_ _1\"></span>2/2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3c7\">Pha<span class=\"_ _1\"></span>ntom S<span class=\"_ _1\"></span>tock O<span class=\"_ _1\"></span>ptio<span class=\"_ _1\"></span>ns<span class=\"_ _eb\"> </span><span class=\"ls25 ws27\">314<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>14<span class=\"_ _137\"> </span></span>-<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1d ws1f gs3c8\">Retention<span class=\"_ _0\"></span> Bonus<span class=\"_ _e5\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _19a\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs3c9\">T<span class=\"_ _2\"></span>otale<span class=\"_ _76\"> </span><span class=\"ls68 ws6b\">741<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _137\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3ca\">Il <span class=\"_ _15\"> </span>pia<span class=\"_ _1\"></span>no <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span><span class=\"ff6 ls5 ws5\">Phantom  Stock<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>Options<span class=\"ff3 ls1 ws1\"> <span class=\"_ _15\"> </span>rien<span class=\"_ _1\"></span>tra <span class=\"_ _15\"> </span>n<span class=\"_ _1\"></span>ella <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>asisti<span class=\"_ _1\"></span>ca <span class=\"_ _15\"> </span></span><span class=\"lsc wse\">Cash-settled  share-based  p<span class=\"_ _1\"></span>ayment </span></span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls10 ws12 gs3cb\">transactions<span class=\"ff3 ls6 ws6\"> e non genera per<span class=\"_ _1\"></span>tanto<span class=\"_ _0\"></span> erogazione di nuo<span class=\"_ _0\"></span>ve azion<span class=\"_ _0\"></span>i al termine del<span class=\"ff6 lsa wsb\"> vesting period</span><span class=\"ls1 ws1\"> cos\u00ec </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3cc\">come <span class=\"_ _d\"> </span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _f\"> </span>da<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipio <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>ntab<span class=\"_ _1\"></span>ile <span class=\"_ _f\"> </span>inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale <span class=\"_ _f\"> </span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _f\"> </span>2. <span class=\"_ _f\"> </span>In <span class=\"_ _d\"> </span>mer<span class=\"_ _1\"></span>ito <span class=\"_ _f\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>misur<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ella </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3cd\">per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rmance d<span class=\"_ _1\"></span>i Altea G<span class=\"_ _1\"></span>reen Power in te<span class=\"_ _1\"></span>rmini di <span class=\"ff6 lsc wse\">T<span class=\"_ _0\"></span>otal<span class=\"_ _0\"></span> Shareholder Return<span class=\"ff3 ls1 ws1\">, ques<span class=\"_ _1\"></span>ta \u00e8 s<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>a stimat<span class=\"_ _1\"></span>a </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3ce\">utili<span class=\"_ _1\"></span>zzan<span class=\"_ _1\"></span>do l<span class=\"_ _1\"></span>a sim<span class=\"_ _1\"></span>ulazion<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>tocas<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a con <span class=\"_ _1\"></span>il \u201c<span class=\"_ _1\"></span>Metod<span class=\"_ _1\"></span>o Mo<span class=\"_ _1\"></span>nte C<span class=\"_ _1\"></span>arl<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>\u201d <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>oppo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>une </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3cf\">ipote<span class=\"_ _1\"></span>si, <span class=\"_ _1\"></span>ha <span class=\"_ _17\"></span>cons<span class=\"_ _1\"></span>entito <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>defin<span class=\"_ _1\"></span>ire <span class=\"_ _1\"></span>un <span class=\"_ _17\"></span>consis<span class=\"_ _1\"></span>tente <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>umero <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cenari <span class=\"_ _17\"></span>alte<span class=\"_ _1\"></span>rnativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fino <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>del </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3d0\">per<span class=\"_ _1\"></span>iodo d<span class=\"_ _1\"></span>i per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3d1\">L<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alut<span class=\"_ _1\"></span>azione  attuar<span class=\"_ _1\"></span>iale  del <span class=\"_ _16\"> </span>pian<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span><span class=\"ff6 ls5 ws5\">retention <span class=\"_ _d\"> </span>bonus</span> <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>st<span class=\"_ _1\"></span>ata  invece <span class=\"_ _16\"> </span>real<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>base  alla </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs187\">meto<span class=\"_ _1\"></span>dolog<span class=\"_ _1\"></span>ia <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>\u201cbe<span class=\"_ _1\"></span>nefici <span class=\"_ _0\"></span>matu<span class=\"_ _1\"></span>rati\u201d <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cri<span class=\"_ _1\"></span>terio <span class=\"_ _2\"></span><span class=\"ff6 ls5c ws5f\">P<span class=\"_ _1\"></span>rojected <span class=\"_ _2\"></span>Unit <span class=\"_ _0\"></span>Credit<span class=\"ff3 ls1 ws1\"> <span class=\"_ _2\"></span>(P<span class=\"_ _1\"></span>UC) <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>prev<span class=\"_ _1\"></span>isto </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs188\">ai pa<span class=\"_ _1\"></span>ragr<span class=\"_ _1\"></span>afi 6<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>-<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>9 de<span class=\"_ _1\"></span>llo IA<span class=\"_ _1\"></span>S 1<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs3d4\">10. P<span class=\"_ _0\"></span>assivit\u00e0 non Corr<span class=\"_ _0\"></span>enti e C<span class=\"_ _0\"></span>orren<span class=\"_ _0\"></span>ti<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3d5\">Le Pa<span class=\"_ _1\"></span>ssivit<span class=\"_ _1\"></span>\u00e0 conso<span class=\"_ _1\"></span>lidate no<span class=\"_ _1\"></span>n corren<span class=\"_ _1\"></span>ti e corren<span class=\"_ _1\"></span>ti sono cos\u00ec s<span class=\"_ _1\"></span>uddiv<span class=\"_ _1\"></span>ise in bas<span class=\"_ _1\"></span>e alle sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nze:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1a ws1c gs3d6\">DEBITI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ff6 fs3 fc1 sc0 ls1 ws1 gs3d7\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _19b\"> </span><span class=\"ffb fc4 ls1b ws1d\">Saldo dell'Eserci<span class=\"_ _0\"></span>zio<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1 ws1 gs3d8\">Im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili <span class=\"ff2\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs3d9\">ol<span class=\"_ _1\"></span>tre l'e<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>cizio s<span class=\"_ _1\"></span>ucce<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1c ws1e gs3da\">Importi<span class=\"_ _14\"></span> <span class=\"_ _14\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs3db\">es<span class=\"_ _1\"></span>igib<span class=\"_ _1\"></span>ili e<span class=\"_ _1\"></span>ntro </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls22 ws24 gs3dc\">l'esercizio<span class=\"_ _0\"></span> </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1e ws20 gs3dd\">succes<span class=\"_ _1\"></span>sivo<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 lse ws10 gs3de\">Esigibili oltre </div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls22 ws24 gs3df\">l'esercizio<span class=\"_ _0\"></span> </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1e ws20 gs3e0\">succes<span class=\"_ _1\"></span>sivo <span class=\"_ _29\"></span><span class=\"ls1 ws1\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1 ws1 gs3e1\">ed e<span class=\"_ _1\"></span>ntro <span class=\"_ _18\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1c ws1e gs3e2\">cinque anni<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 lse ws10 gs3e3\">Esigibili <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h6 ffb fs3 fc4 sc0 ls1c ws1e gs3e4\">oltre <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1c ws1e gs3e5\">cinque anni<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs3e6\">Saldo al<span class=\"_ _0\"></span> </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls27 ws29 gs3e7\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1c ws1e gs3e8\">Saldo al<span class=\"_ _0\"></span> </div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls27 ws29 gs3e9\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3<span class=\"_ _bc\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3ea\">De<span class=\"_ _1\"></span>biti ve<span class=\"_ _1\"></span>rso b<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>he<span class=\"_ _19c\"> </span><span class=\"ls6c ws6f\">5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>17<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _15e\"> </span><span class=\"ls94 ws96\">2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>174<span class=\"_ _1\"></span>.74<span class=\"_ _17\"></span>8<span class=\"_ _4b\"> </span></span></span>-<span class=\"_ _35\"> </span><span class=\"ls7f ws82\">7.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>2<span class=\"_ _166\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>07<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _84\"> </span><span class=\"ls7d ws80\">3.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>73.86<span class=\"_ _0\"></span>9<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3eb\">De<span class=\"_ _1\"></span>biti ve<span class=\"_ _1\"></span>rso D<span class=\"_ _1\"></span>xor In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>ts S<span class=\"_ _1\"></span>.r.l.<span class=\"_ _5f\"> </span><span class=\"ls1b ws1d\">250.000<span class=\"_ _5d\"> </span><span class=\"ls1f ws21\">1.0<span class=\"_ _1\"></span>02.364<span class=\"_ _4b\"> </span></span></span>-<span class=\"_ _3e\"> </span><span class=\"ls1f ws21\">1.252.36<span class=\"_ _1\"></span>4<span class=\"_ _15c\"> </span></span>-<span class=\"_ _31\"> </span><span class=\"ls1f ws21\">1.252.36<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3ec\">Str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nti fin<span class=\"_ _1\"></span>anzi<span class=\"_ _1\"></span>ari d<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>vati <span class=\"_ _19d\"> </span><span class=\"ls6c ws6f\">9.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>8<span class=\"_ _174\"> </span></span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _42\"> </span><span class=\"ls6c ws6f\">9.<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _5f\"> </span><span class=\"ls96 ws98\">11<span class=\"_ _1\"></span>.10<span class=\"_ _1\"></span>8<span class=\"_ _d9\"> </span><span class=\"ls27 ws29\">(1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>670<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3ed\">De<span class=\"_ _1\"></span>biti t<span class=\"_ _1\"></span>rib<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>ri<span class=\"_ _19e\"> </span><span class=\"ls7d ws80\">3.52<span class=\"_ _0\"></span>3.39<span class=\"_ _0\"></span>4<span class=\"_ _38\"> </span><span class=\"ls65 ws68\">464.246<span class=\"_ _47\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _10b\"> </span><span class=\"ls7f ws82\">3<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>6<span class=\"_ _17\"></span>4<span class=\"_ _17\"></span>0<span class=\"_ _c\"> </span><span class=\"ls8c ws8e\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>41<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>32<span class=\"_ _99\"> </span><span class=\"ls24 ws26\">(553<span class=\"_ _1\"></span>.49<span class=\"_ _1\"></span>2)<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3ee\">Acc<span class=\"_ _1\"></span>onti da c<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span>ti<span class=\"_ _136\"> </span><span class=\"ls75 ws78\">1<span class=\"_ _0\"></span>4.8<span class=\"_ _0\"></span>72.540<span class=\"_ _a1\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _47\"> </span>-<span class=\"_ _99\"> </span></span>1<span class=\"_ _0\"></span>4.8<span class=\"_ _0\"></span>72.540<span class=\"_ _7b\"> </span><span class=\"ls1f ws21\">8<span class=\"_ _1\"></span>.4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6.205<span class=\"_ _7b\"> </span><span class=\"ls6b ws6e\">6.396.33<span class=\"_ _0\"></span>5<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3ef\">De<span class=\"_ _1\"></span>biti ve<span class=\"_ _1\"></span>rso f<span class=\"_ _1\"></span>orn<span class=\"_ _1\"></span>itor<span class=\"_ _1\"></span>i<span class=\"_ _19f\"> </span><span class=\"ls61 ws64\">3.960.<span class=\"_ _1\"></span>282<span class=\"_ _a1\"> </span></span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _2f\"> </span><span class=\"ls61 ws64\">3<span class=\"_ _1\"></span>.9<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>0.282<span class=\"_ _7b\"> </span><span class=\"ls65 ws68\">2.332.<span class=\"_ _0\"></span>778<span class=\"_ _84\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>4<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3f0\">Al<span class=\"_ _1\"></span>tre p<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1a0\"> </span><span class=\"ls2f ws31\">92<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.182<span class=\"_ _ad\"> </span><span class=\"ls67 ws6a\">76<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>17<span class=\"_ _1a1\"> </span></span></span>-<span class=\"_ _a9\"> </span><span class=\"ls63 ws66\">998<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>99<span class=\"_ _3e\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>7.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _2f\"> </span><span class=\"ls9c ws9e\">51<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>9<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3f1\">Fon<span class=\"_ _1\"></span>do Im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te diff<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>te<span class=\"_ _1a2\"> </span><span class=\"ls27 ws29\">2<span class=\"_ _1\"></span>.172<span class=\"_ _174\"> </span></span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _42\"> </span><span class=\"ls27 ws29\">2<span class=\"_ _1\"></span>.17<span class=\"_ _1\"></span>2<span class=\"_ _142\"> </span><span class=\"ls23 ws25\">290<span class=\"_ _2b\"> </span><span class=\"ls61 ws64\">1.<span class=\"_ _1\"></span>882<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3f2\">Pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie d<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>vanti </div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs3f3\">da<span class=\"_ _1\"></span>ll\u2019app<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 16<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls86 ws88 gs3f4\">126<span class=\"_ _1\"></span>.23<span class=\"_ _1\"></span>0<span class=\"_ _38\"> </span><span class=\"ls97 ws99\">3<span class=\"_ _1\"></span>03.<span class=\"_ _1\"></span>235<span class=\"_ _14e\"> </span><span class=\"ls28 ws2a\">22<span class=\"_ _0\"></span>8.<span class=\"_ _0\"></span>000<span class=\"_ _a9\"> </span><span class=\"ls7b ws7e\">657<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>46<span class=\"_ _1\"></span>4<span class=\"_ _15e\"> </span><span class=\"ls26 ws28\">7<span class=\"_ _1\"></span>80<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>75<span class=\"_ _97\"> </span><span class=\"ls96 ws98\">(1<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>311<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs3f5\">T<span class=\"_ _2\"></span>otale<span class=\"_ _1a3\"> </span><span class=\"ls75 ws78\">28.845<span class=\"_ _0\"></span>.302<span class=\"_ _fc\"> </span><span class=\"ls1c ws1e\">4.020.6<span class=\"_ _2\"></span>10<span class=\"_ _14e\"> </span><span class=\"ls22 ws24\">228.0<span class=\"_ _1\"></span>00<span class=\"_ _99\"> </span><span class=\"ls31 ws33\">33.093.9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _6f\"> </span><span class=\"ls74 ws77\">20<span class=\"_ _1\"></span>.710.131<span class=\"_ _d1\"> </span><span class=\"ls65 ws68\">12.383.7<span class=\"_ _0\"></span>80<span class=\"_ _24e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 ls1 ws1 gs3f6\">Debiti verso ba<span class=\"_ _1\"></span>nche </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3f7\">I \"D<span class=\"_ _1\"></span>ebiti ver<span class=\"_ _1\"></span>so ba<span class=\"_ _1\"></span>nche\" son<span class=\"_ _1\"></span>o forma<span class=\"_ _1\"></span>ti da finanz<span class=\"_ _1\"></span>iamenti ott<span class=\"_ _1\"></span>enuti da is<span class=\"_ _1\"></span>titu<span class=\"_ _1\"></span>ti di credi<span class=\"_ _1\"></span>to.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3f8\">Nel co<span class=\"_ _1\"></span>rso del 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, il Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o ha ottenuto ulte<span class=\"_ _1\"></span>rior<span class=\"_ _1\"></span>i linee di cre<span class=\"_ _1\"></span>dito, olt<span class=\"_ _1\"></span>re a nuovi finan<span class=\"_ _1\"></span>ziamen<span class=\"_ _1\"></span>ti a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3f9\">med<span class=\"_ _1\"></span>io-lungo, ne<span class=\"_ _1\"></span>cess<span class=\"_ _1\"></span>ari per sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>re lo svil<span class=\"_ _1\"></span>uppo de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>almente le<span class=\"_ _1\"></span>gato al settor<span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls8 ws9 gs3fa\">dello <span class=\"ff6 ls1 ws1\">Batter<span class=\"_ _1\"></span>y Ener<span class=\"_ _1\"></span>gy Storage System<span class=\"ff3\">.<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3fb\">Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io dei fina<span class=\"_ _1\"></span>nziame<span class=\"_ _1\"></span>nti in esse<span class=\"_ _1\"></span>re \u00e8 il seg<span class=\"_ _1\"></span>uente<span class=\"ff1f\"> (vedi pa<span class=\"_ _1\"></span>gina su<span class=\"_ _1\"></span>ccessi<span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>):<span class=\"_ _24e\"> </span></span></div>DEBITI VER<span class=\"_ _1\"></span>SO BANCHE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span>Ti<span class=\"_ _1\"></span>po di finanziamen<span class=\"_ _0\"></span>to<span class=\"_ _24e\"> </span>T<span class=\"_ _0\"></span>as<span class=\"_ _1\"></span>so di interes<span class=\"_ _1\"></span>se<span class=\"_ _24e\"> </span>Dat<span class=\"_ _1\"></span>a di erogazione<span class=\"_ _24e\"> </span>Dat<span class=\"_ _1\"></span>a di scadenza<span class=\"_ _24e\"> </span>Importo erog<span class=\"_ _1\"></span>ato<span class=\"_ _24e\"> </span>De<span class=\"_ _1\"></span>bito re<span class=\"_ _1\"></span>sidu<span class=\"_ _1\"></span>o al 31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/24<span class=\"_ _24e\"> </span>di cu<span class=\"_ _1\"></span>i quota corre<span class=\"_ _1\"></span>nte<span class=\"_ _24e\"> </span>di cui<span class=\"_ _24e\"> </span>quota <span class=\"_ _29\"></span><span class=\"ff2 ls1 ws1\"> </span>a lu<span class=\"_ _1\"></span>ngo termine<span class=\"_ _24e\"> </span>Is<span class=\"_ _1\"></span>titu<span class=\"_ _1\"></span>ti di cre<span class=\"_ _1\"></span>dito<span class=\"_ _15f\"> </span><span class=\"ff1e\"> <span class=\"_ _2f\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _a4\"> </span> </span>Ba<span class=\"_ _1\"></span>nca F<span class=\"_ _1\"></span>inI<span class=\"_ _1\"></span>nt<span class=\"_ _1a4\"> </span><span class=\"ls1f ws21\">Chirografar<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 5.50%<span class=\"_ _24e\"> </span>mag-<span class=\"_ _56\"></span>17<span class=\"_ _3f\"> </span><span class=\"ls99 ws9b\">n<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>-24<span class=\"_ _82\"> </span><span class=\"ls1b ws1d\">90.00<span class=\"_ _1\"></span>0<span class=\"_ _e2\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _a6\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> <span class=\"_ _59\"> </span>-  <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> </span></span></span></span><span class=\"ls99 ws9b\"><span class=\"ls1b ws1d\"><span class=\"ls1 ws1\"><span class=\"lscf wsd4\"></span></span></span></span>Ba<span class=\"_ _1\"></span>nca P<span class=\"_ _1\"></span>roge<span class=\"_ _1\"></span>tto<span class=\"_ _182\"> </span><span class=\"ls1f ws21\">Chirogr<span class=\"_ _1\"></span>afario<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 4.<span class=\"_ _1\"></span>75%<span class=\"_ _24e\"> </span>apr<span class=\"_ _2\"></span>-22<span class=\"_ _c3\"> </span><span class=\"ls7a ws7d\">a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>6<span class=\"_ _100\"> </span><span class=\"ls28 ws2a\">600.<span class=\"_ _0\"></span>000<span class=\"_ _72\"> </span><span class=\"ls67 ws6a\">21<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>76<span class=\"_ _1\"></span>6<span class=\"_ _67\"> </span><span class=\"ls13 ws14\">1<span class=\"_ _1\"></span>58.<span class=\"_ _1\"></span>307<span class=\"_ _1\"></span> <span class=\"_ _7e\"> </span><span class=\"ls20 ws22\">54<span class=\"_ _1\"></span>.459<span class=\"_ _1\"></span> </span></span></span></span></span>Intesa Sanpaolo<span class=\"_ _185\"> </span><span class=\"ls1f ws21\">Chirografa<span class=\"_ _1\"></span>rio<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 3<span class=\"_ _1\"></span>.15%<span class=\"_ _24e\"> </span>g<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>-22<span class=\"_ _84\"> </span>g<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>-27<span class=\"_ _67\"> </span><span class=\"ls28 ws2a\">31<span class=\"_ _2\"></span>5.<span class=\"_ _0\"></span>000<span class=\"_ _67\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _82\"> </span></span>63<span class=\"_ _0\"></span>.000<span class=\"_ _2\"></span> <span class=\"_ _d1\"> </span><span class=\"ls2c ws2e\">94<span class=\"_ _1\"></span>.5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 </span></span>Ba<span class=\"_ _1\"></span>nca S<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>a<span class=\"_ _7\"> </span><span class=\"ls1f ws21\">Chirografar<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 1.<span class=\"_ _1\"></span>75%<span class=\"_ _24e\"> </span>a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>3<span class=\"_ _7b\"> </span>a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>8<span class=\"_ _32\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _fb\"> </span><span class=\"ls75 ws78\">1.038.54<span class=\"_ _0\"></span>2<span class=\"_ _72\"> </span><span class=\"ls2a ws2c\">294<span class=\"_ _1\"></span>.697<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span><span class=\"ls94 ws96\">74<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5 </span></span></span></span>Intesa Sanpaolo<span class=\"_ _185\"> </span><span class=\"ls1f ws21\">Chirografa<span class=\"_ _1\"></span>rio<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 1.80<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>mag-<span class=\"_ _2\"></span>23<span class=\"_ _140\"> </span><span class=\"ls86 ws88\">m<span class=\"_ _1\"></span>ag-26<span class=\"_ _9\"> </span><span class=\"ls28 ws2a\">800<span class=\"_ _0\"></span>.000<span class=\"_ _72\"> </span><span class=\"ls77 ws7a\">377<span class=\"_ _56\"></span>.778<span class=\"_ _5a\"> </span><span class=\"ls1c ws1e\">266.66<span class=\"_ _0\"></span>7 <span class=\"_ _60\"> </span><span class=\"ls96 ws98\">111<span class=\"_ _1\"></span>.111 </span></span></span></span></span>Intesa Sanpaolo<span class=\"_ _185\"> </span><span class=\"ls1f ws21\">Chirografa<span class=\"_ _1\"></span>rio<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 5.<span class=\"_ _1\"></span>21%<span class=\"_ _24e\"> </span>g<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>-23<span class=\"_ _84\"> </span>g<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>u-2<span class=\"_ _1\"></span>9<span class=\"_ _5a\"> </span><span class=\"ls1b ws1d\">650.00<span class=\"_ _1\"></span>0<span class=\"_ _67\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _72\"> </span><span class=\"ls1c ws1e\">108.333 <span class=\"_ _60\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9.1<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> </span></span></span></span><span class=\"ls1b ws1d\"><span class=\"ls7f ws82\"><span class=\"ls1c ws1e\"><span class=\"ls6c ws6f\"></span></span></span></span>Ba<span class=\"_ _1\"></span>nca S<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>a<span class=\"_ _7\"> </span><span class=\"ls1f ws21\">Chirografar<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 1%<span class=\"_ _24e\"> </span>dic<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>23<span class=\"_ _7b\"> </span><span class=\"lse ws10\">lug-<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _bd\"> </span><span class=\"ls28 ws2a\">72<span class=\"_ _0\"></span>.000<span class=\"_ _e2\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _8a\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _59\"> </span>-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> </span></span></span></span><span class=\"lse ws10\"><span class=\"ls28 ws2a\"><span class=\"ls1 ws1\"><span class=\"lscf wsd4\"></span></span></span></span>Intesa Sanpaolo<span class=\"_ _4c\"> </span><span class=\"ls1 ws1\">An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>o cont<span class=\"_ _1\"></span>ratt<span class=\"_ _1\"></span>o<span class=\"_ _4f\"> </span><span class=\"ls26 ws28\">5.<span class=\"_ _1\"></span>75%<span class=\"_ _c3\"> </span><span class=\"ls99 ws9b\">f<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>-24<span class=\"_ _c\"> </span><span class=\"ls22 ws24\">dic<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>25<span class=\"_ _100\"> </span><span class=\"ls28 ws2a\">5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _9\"> </span>500<span class=\"_ _0\"></span>.000<span class=\"_ _9\"> </span>5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> </span></span></span></span></span></span><span class=\"ls1 ws1\"><span class=\"ls26 ws28\"><span class=\"ls99 ws9b\"><span class=\"ls22 ws24\"><span class=\"ls28 ws2a\"><span class=\"lscf wsd4\"></span></span></span></span></span></span>BNL<span class=\"_ _1a0\"> </span><span class=\"ls1f ws21\">Chirografario<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 1.9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>4<span class=\"_ _c\"> </span><span class=\"ls99 ws9b\">o<span class=\"_ _1\"></span>tt-2<span class=\"_ _1\"></span>5<span class=\"_ _32\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _f7\"> </span>1.<span class=\"_ _0\"></span>500<span class=\"_ _0\"></span>.000<span class=\"_ _41\"> </span>1.5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> </span></span></span><span class=\"ls99 ws9b\"><span class=\"ls28 ws2a\"><span class=\"lscf wsd4\"></span></span></span>Intesa Sanpaolo<span class=\"_ _185\"> </span><span class=\"ls1f ws21\">Chirografa<span class=\"_ _1\"></span>rio<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>1M + 1,95<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>lug-<span class=\"_ _2\"></span>24<span class=\"_ _7b\"> </span><span class=\"ls86 ws88\">lug-27<span class=\"_ _fb\"> </span><span class=\"ls28 ws2a\">1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>00.<span class=\"_ _0\"></span>000<span class=\"_ _32\"> </span><span class=\"lse ws10\">1.<span class=\"_ _1\"></span>291.66<span class=\"_ _2\"></span>7<span class=\"_ _100\"> </span><span class=\"ls28 ws2a\">500<span class=\"_ _0\"></span>.000<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span><span class=\"ls12 ws8\">791<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>667 </span></span></span></span></span>BNL<span class=\"_ _1a0\"> </span><span class=\"ls1f ws21\">Chirografario<span class=\"_ _24e\"> </span></span>Eur<span class=\"_ _1\"></span>3M + 1,80<span class=\"_ _1\"></span>%<span class=\"_ _24e\"> </span>lug-<span class=\"_ _2\"></span>24<span class=\"_ _3f\"> </span><span class=\"ls99 ws9b\">n<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>-24<span class=\"_ _60\"> </span><span class=\"ls28 ws2a\">500<span class=\"_ _0\"></span>.000<span class=\"_ _e2\"> </span><span class=\"ls1 ws1\">-<span class=\"_ _8a\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _59\"> </span>-  <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> </span></span></span></span><span class=\"ls99 ws9b\"><span class=\"ls28 ws2a\"><span class=\"ls1 ws1\"><span class=\"lscf wsd4\"></span></span></span></span>Intesa Sanpaolo<span class=\"_ _4c\"> </span><span class=\"ls1 ws1\">An<span class=\"_ _1\"></span>ticip<span class=\"_ _1\"></span>o cont<span class=\"_ _1\"></span>ratt<span class=\"_ _1\"></span>o<span class=\"_ _4d\"> </span><span class=\"ls7b ws7e\">5,<span class=\"_ _1\"></span>73%<span class=\"_ _84\"> </span><span class=\"ls22 ws24\">dic-<span class=\"_ _2\"></span>24<span class=\"_ _c3\"> </span><span class=\"ls7a ws7d\">a<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>r-2<span class=\"_ _1\"></span>5<span class=\"_ _40\"> </span><span class=\"lse ws10\">1.781.250<span class=\"_ _2c\"> </span>1.<span class=\"_ _0\"></span>781.250<span class=\"_ _2c\"> </span>1.7<span class=\"_ _0\"></span>81.250 <span class=\"_ _59\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </span></span></span></span></span></span><span class=\"ls1 ws1\"><span class=\"ls7b ws7e\"><span class=\"ls22 ws24\"><span class=\"ls7a ws7d\"><span class=\"lse ws10\"><span class=\"lscf wsd4\"></span></span></span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale D<span class=\"_ _1\"></span>ebit<span class=\"_ _1\"></span>o vers<span class=\"_ _1\"></span>o Is<span class=\"_ _1\"></span>tituti d<span class=\"_ _1\"></span>i credito<span class=\"_ _0\"></span> per finanz<span class=\"_ _0\"></span>iamenti <span class=\"_ _181\"> </span><span class=\"ls85 ws87\">7.<span class=\"_ _1\"></span>3<span class=\"_ _17\"> </span>4<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>0<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1a5\"> </span><span class=\"ls9d ws9f\">5.<span class=\"_ _1\"></span>172<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>25<span class=\"_ _1\"></span>4<span class=\"_ _4d\"> </span><span class=\"ls99 ws9b\">2<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>.74<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>De<span class=\"_ _1\"></span>biti p<span class=\"_ _1\"></span>er uti<span class=\"_ _1\"></span>lizzo d<span class=\"_ _1\"></span>i ca<span class=\"_ _1\"></span>rte d<span class=\"_ _1\"></span>i credito <span class=\"_ _3e\"> </span> <span class=\"_ _55\"> </span> <span class=\"_ _1a6\"> </span><span class=\"ls1c ws1e\">6.809<span class=\"_ _3b\"> </span>6.809<span class=\"_ _8a\"> </span></span>-<span class=\"_ _24e\"> </span>T<span class=\"_ _2\"></span>otale<span class=\"_ _14a\"> </span><span class=\"ls1 ws1\"> <span class=\"_ _2f\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _55\"> </span> <span class=\"_ _39\"> </span><span class=\"ls71 ws74\">7.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>5<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>2<span class=\"_ _4d\"> </span><span class=\"ls6e ws71\">5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>17<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _17\"></span>4<span class=\"_ _1a5\"> </span><span class=\"ls68 ws6b\">2<span class=\"_ _17\"></span>.1<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>.74<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span></span>L<span class=\"_ _1\"></span>a Cap<span class=\"_ _1\"></span>ogru<span class=\"_ _1\"></span>ppo ha otte<span class=\"_ _1\"></span>nuto la g<span class=\"_ _1\"></span>aranz<span class=\"_ _1\"></span>ia SACE / Medio<span class=\"_ _1\"></span>credi<span class=\"_ _1\"></span>to sui segu<span class=\"_ _1\"></span>enti mut<span class=\"_ _1\"></span>ui:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Mut<span class=\"_ _1\"></span>uo <span class=\"_ _2\"></span>chir<span class=\"_ _1\"></span>ograf<span class=\"_ _1\"></span>ario <span class=\"_ _2\"></span>nu<span class=\"_ _1\"></span>mero <span class=\"_ _2\"></span>10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00173 <span class=\"_ _56\"></span>s<span class=\"_ _1\"></span>tipulato <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>mar<span class=\"_ _1\"></span>zo <span class=\"_ _2\"></span>2017 <span class=\"_ _56\"></span>con <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>F<span class=\"_ _1\"></span>inanzia<span class=\"_ _1\"></span>ria </span>Inter<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>ale S.<span class=\"_ _1\"></span>p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>nume<span class=\"_ _1\"></span>ro <span class=\"_ _f\"> </span>0L<span class=\"_ _1\"></span>8501<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>831<span class=\"_ _0\"></span>898 <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>tipulato <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>data <span class=\"_ _f\"> </span>2<span class=\"_ _1\"></span>0 <span class=\"_ _f\"> </span>novembr<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>2020 <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>a </span>Intes<span class=\"_ _1\"></span>a San<span class=\"_ _1\"></span>paolo S<span class=\"_ _1\"></span>.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto nu<span class=\"_ _1\"></span>mero <span class=\"_ _1\"></span>06/<span class=\"_ _2\"></span>10<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>/27706 s<span class=\"_ _1\"></span>tipul<span class=\"_ _1\"></span>ato in <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>27 apr<span class=\"_ _1\"></span>ile 20<span class=\"_ _1\"></span>22 con <span class=\"_ _1\"></span>Ban<span class=\"_ _1\"></span>ca P<span class=\"_ _1\"></span>rogetto </span>S<span class=\"_ _0\"></span>.p<span class=\"_ _2\"></span>.A.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto n<span class=\"_ _1\"></span>umero <span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>IC<span class=\"_ _0\"></span>101<span class=\"_ _2\"></span>71<span class=\"_ _0\"></span>913<span class=\"_ _0\"></span>15 <span class=\"_ _1\"></span>stip<span class=\"_ _1\"></span>ulato <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>21 giug<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>con B<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>a Int<span class=\"_ _1\"></span>esa </span>San<span class=\"_ _1\"></span>paol<span class=\"_ _1\"></span>o S.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto <span class=\"_ _0\"></span>num<span class=\"_ _1\"></span>ero 0UC<span class=\"_ _1\"></span>20154285<span class=\"_ _0\"></span>53 stipu<span class=\"_ _1\"></span>lato <span class=\"_ _0\"></span>in data 29 <span class=\"_ _0\"></span>giu<span class=\"_ _1\"></span>gno 2023 <span class=\"_ _0\"></span>con Banc<span class=\"_ _1\"></span>a Intesa </span>San<span class=\"_ _1\"></span>paol<span class=\"_ _1\"></span>o S.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">Fin<span class=\"_ _1\"></span>anziame<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>mero <span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>IR1036<span class=\"_ _1\"></span>449708 <span class=\"_ _17\"></span>stip<span class=\"_ _1\"></span>ulato <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>lugl<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>Ban<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>ntesa </span>San<span class=\"_ _1\"></span>paol<span class=\"_ _1\"></span>o S.p.<span class=\"_ _1\"></span>A<span class=\"_ _24e\"> </span>Stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>ri d<span class=\"_ _1\"></span>eriva<span class=\"_ _1\"></span>ti p<span class=\"_ _1\"></span>assivi<span class=\"_ _24e\"> </span>Nella voc<span class=\"_ _0\"></span>e corrente \u00e8 stato iscritt<span class=\"_ _0\"></span>o il valore negativo<span class=\"_ _0\"></span> del <span class=\"ff6 ls1 ws1\">M<span class=\"_ _1\"></span>ark to Ma<span class=\"_ _1\"></span>rket </span><span class=\"ls6 ws6\">dei seguenti derivati<span class=\"_ _0\"></span> al </span>31 dicemb<span class=\"_ _1\"></span>re 2024 (<span class=\"_ _0\"></span>\u20ac 10 migliaia).<span class=\"_ _24e\"> </span>STRUMENT<span class=\"_ _0\"></span>I FINAN<span class=\"_ _0\"></span>ZIARI<span class=\"ls1 ws1\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1a7\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _24e\"> </span></span>C<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e in ess<span class=\"_ _1\"></span>ere<span class=\"_ _ca\"> </span><span class=\"ff1b\">Fa<span class=\"_ _1\"></span>ir val<span class=\"_ _1\"></span>ue</span><span class=\"ls1f ws21\"> positivo<span class=\"_ _45\"> </span></span><span class=\"ff1b\">Fai<span class=\"_ _1\"></span>r valu<span class=\"_ _1\"></span>e</span> neg<span class=\"_ _1\"></span>ativo<span class=\"_ _24e\"> </span>Str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nti de<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra<span class=\"_ _24e\"> </span>IR<span class=\"_ _1\"></span>S Col<span class=\"_ _1\"></span>lar \u2013 98592731 (C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>e di ri<span class=\"_ _1\"></span>feri<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>to 80<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>K<span class=\"_ _0\"></span>\u20ac<span class=\"_ _1\"></span>)<span class=\"_ _1a0\"> </span><span class=\"ls77 ws7a\">377<span class=\"_ _56\"></span>.777 <span class=\"_ _1a8\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _1a9\"> </span><span class=\"ls25 ws27\">(1<span class=\"_ _1\"></span>.142<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>IR<span class=\"_ _1\"></span>S T<span class=\"_ _2\"></span>as<span class=\"_ _1\"></span>so Di<span class=\"_ _1\"></span>nam<span class=\"_ _1\"></span>ico - 9898<span class=\"_ _1\"></span>352<span class=\"_ _0\"></span>6 (C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>le di ri<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>ime<span class=\"_ _1\"></span>nto 650<span class=\"_ _1\"></span>K\u20ac)<span class=\"_ _1aa\"> </span><span class=\"ls7f ws82\">4<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>9<span class=\"_ _17\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _1ab\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _1ac\"> </span><span class=\"ls2a ws2c\">(8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>296)<span class=\"_ _24e\"> </span></span></span></span>Fai<span class=\"_ _1\"></span>r V<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>ue <span class=\"ffb\">Str<span class=\"_ _1\"></span>ume<span class=\"_ _1\"></span>nti Fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>ziar<span class=\"_ _1\"></span>i iscr<span class=\"_ _1\"></span>itti in B<span class=\"_ _1\"></span>ila<span class=\"_ _1\"></span>ncio<span class=\"_ _24e\"> </span></span>-   <span class=\"_ _1ad\"> </span><span class=\"ls6e ws71\">(<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span>Lo s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ento fina<span class=\"_ _1\"></span>nziario d<span class=\"_ _1\"></span>eriv<span class=\"_ _1\"></span>ato ha sca<span class=\"_ _1\"></span>denz<span class=\"_ _1\"></span>a entro 5 a<span class=\"_ _1\"></span>nni.<span class=\"_ _24e\"> </span>Deb<span class=\"_ _1\"></span>iti tribu<span class=\"_ _1\"></span>tari<span class=\"_ _24e\"> </span>Il de<span class=\"_ _1\"></span>ttagl<span class=\"_ _1\"></span>io della vo<span class=\"_ _1\"></span>ce \u201cDeb<span class=\"_ _1\"></span>iti tri<span class=\"_ _1\"></span>buta<span class=\"_ _1\"></span>ri\u201d \u00e8 il se<span class=\"_ _1\"></span>guente:<span class=\"_ _24e\"> </span>DEBITI T<span class=\"_ _0\"></span>RIBUT<span class=\"_ _0\"></span>ARI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1ae\"> </span><span class=\"ff2 fc4 ls1c ws1e\">Saldo al<span class=\"_ _0\"></span> 31/<span class=\"_ _2\"></span>12/202<span class=\"_ _0\"></span>4<span class=\"_ _166\"> </span>Saldo al 31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2/202<span class=\"_ _0\"></span>3<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span>De<span class=\"_ _1\"></span>biti p<span class=\"_ _1\"></span>er IR<span class=\"_ _1\"></span>ES/IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>P cor<span class=\"_ _1\"></span>rente<span class=\"_ _1af\"> </span><span class=\"ls2f ws31\">3<span class=\"_ _1\"></span>.158<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _13c\"> </span><span class=\"ls94 ws96\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>411<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>74<span class=\"_ _1\"></span>4<span class=\"_ _13c\"> </span><span class=\"ls27 ws29\">(1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>52.<span class=\"_ _1\"></span>96<span class=\"_ _1\"></span>4)<span class=\"_ _24e\"> </span></span></span></span>De<span class=\"_ _1\"></span>biti p<span class=\"_ _1\"></span>er IR<span class=\"_ _1\"></span>ES/IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>P rat<span class=\"_ _1\"></span>eizz<span class=\"_ _1\"></span>ati<span class=\"_ _1b0\"> </span><span class=\"ls6b ws6e\">65<span class=\"_ _0\"></span>6.386<span class=\"_ _17b\"> </span><span class=\"ls1a ws1c\">120.42<span class=\"_ _0\"></span>8<span class=\"_ _188\"> </span><span class=\"ls7e ws81\">53<span class=\"_ _1\"></span>5.95<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>De<span class=\"_ _1\"></span>biti p<span class=\"_ _1\"></span>er ri<span class=\"_ _1\"></span>tenu<span class=\"_ _1\"></span>te d'ac<span class=\"_ _1\"></span>conto<span class=\"_ _1b1\"> </span><span class=\"ls94 ws96\">17<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>474<span class=\"_ _1aa\"> </span><span class=\"ls75 ws78\">8.<span class=\"_ _2\"></span>960<span class=\"_ _25\"> </span><span class=\"ls9c ws9e\">1<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>51<span class=\"_ _1\"></span>4<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1b2\"> </span><span class=\"ls31 ws33\">3.9<span class=\"_ _0\"></span>87<span class=\"_ _56\"></span>.6<span class=\"_ _1\"></span>40<span class=\"_ _1b3\"> </span><span class=\"ls96 ws98\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>541<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>132<span class=\"_ _1b4\"> </span><span class=\"ls2d ws2f\">(553<span class=\"_ _1\"></span>.49<span class=\"_ _1\"></span>2)<span class=\"_ _24e\"> </span></span></span></span>Debiti verso fornitori ed altri de<span class=\"_ _1\"></span>biti<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>voce <span class=\"_ _f\"> </span>\"D<span class=\"_ _1\"></span>ebiti <span class=\"_ _f\"> </span>vers<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>fo<span class=\"_ _1\"></span>rnitor<span class=\"_ _1\"></span>i\" <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>ccoglie <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente <span class=\"_ _f\"></span>i <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>biti <span class=\"_ _f\"></span>sor<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>l\u2019<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>cquis<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>izi e <span class=\"_ _17\"></span>me<span class=\"_ _1\"></span>rci <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>stin<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>m<span class=\"_ _1\"></span>odo <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>iretto <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>oduzio<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vizi. <span class=\"_ _f\"></span>L<span class=\"_ _14\"></span>\u2019<span class=\"_ _1\"></span>impor<span class=\"_ _1\"></span>to <span class=\"_ _f\"></span>dei <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>biti <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>merci<span class=\"_ _1\"></span>ali sc<span class=\"_ _1\"></span>aduti d<span class=\"_ _1\"></span>a oltre 365 gi<span class=\"_ _1\"></span>orni \u00e8 pa<span class=\"_ _1\"></span>ri ad \u20ac 4 mig<span class=\"_ _1\"></span>liaia al 31 dicem<span class=\"_ _1\"></span>bre 2024.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>voce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _2\"></span>Al<span class=\"_ _1\"></span>tre <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0\u201d<span class=\"_ _2\"></span>, <span class=\"_ _f\"> </span>pari <span class=\"_ _f\"> </span>ad <span class=\"_ _f\"></span>\u20ac <span class=\"_ _17\"></span>998 <span class=\"_ _17\"></span>mi<span class=\"_ _1\"></span>gliaia <span class=\"_ _f\"></span>al <span class=\"_ _17\"></span>31 <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>cembre <span class=\"_ _f\"> </span>2024, <span class=\"_ _17\"></span>inc<span class=\"_ _1\"></span>lude <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente le <span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>renti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>remial<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>nuali <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>sona<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>dipe<span class=\"_ _1\"></span>ndente <span class=\"_ _1\"></span>(\u20ac <span class=\"_ _1\"></span>536 <span class=\"_ _17\"></span>migliaia), <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>biti<span class=\"_ _18\"></span> ver<span class=\"_ _1\"></span>so INPS e fo<span class=\"_ _1\"></span>ndi di p<span class=\"_ _1\"></span>revide<span class=\"_ _1\"></span>nza comp<span class=\"_ _1\"></span>leme<span class=\"_ _1\"></span>ntar<span class=\"_ _1\"></span>e (<span class=\"_ _0\"></span>\u20ac 4<span class=\"_ _0\"></span>11 migliaia) e de<span class=\"_ _1\"></span>biti var<span class=\"_ _1\"></span>i (<span class=\"_ _0\"></span>\u20ac 50 m<span class=\"_ _1\"></span>igliaia).<span class=\"_ _24e\"> </span>Ad <span class=\"_ _17\"></span>eccezio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>\u20ac <span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>69 <span class=\"_ _1\"></span>miglia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>erme<span class=\"_ _1\"></span>diari <span class=\"_ _17\"></span>resi<span class=\"_ _1\"></span>denti <span class=\"_ _17\"></span>sul <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rrito<span class=\"_ _1\"></span>rio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _1\"></span>Union<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Euro<span class=\"_ _1\"></span>pea, l\u2019ammont<span class=\"_ _1\"></span>are de<span class=\"_ _1\"></span>i debiti \u00e8 d<span class=\"_ _1\"></span>ovuto ver<span class=\"_ _1\"></span>so enti o so<span class=\"_ _1\"></span>ggetti re<span class=\"_ _1\"></span>sidenti s<span class=\"_ _1\"></span>ul terr<span class=\"_ _1\"></span>itorio it<span class=\"_ _1\"></span>alia<span class=\"_ _1\"></span>no. Non c<span class=\"_ _1\"></span>i sono de<span class=\"_ _1\"></span>biti assis<span class=\"_ _1\"></span>titi da g<span class=\"_ _1\"></span>aran<span class=\"_ _1\"></span>zia reale s<span class=\"_ _1\"></span>u beni s<span class=\"_ _1\"></span>ociali<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DisclosureOfCurrentAndNonCurrentLiabilities",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "11. Rica<span class=\"_ _0\"></span>vi<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a voce dei R<span class=\"_ _1\"></span>icavi is<span class=\"_ _1\"></span>critt<span class=\"_ _1\"></span>a in Bila<span class=\"_ _1\"></span>ncio \u00e8 cos\u00ec r<span class=\"_ _1\"></span>ipar<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>a:<span class=\"_ _24e\"> </span>RIPARTIZIONE PER CATE<span class=\"_ _0\"></span>GO<span class=\"_ _1\"></span>RIA DI A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TIVIT<span class=\"_ _0\"></span>\u00c0<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _132\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _24e\"> </span></span>%  su <span class=\"_ _18\"></span> T<span class=\"_ _2\"></span>otale Ricavi<span class=\"ls1 ws1\"> </span> e Pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni<span class=\"_ _a9\"> </span><span class=\"ff2 ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span>%  su <span class=\"_ _18\"></span> T<span class=\"_ _2\"></span>otale Ricavi<span class=\"ls1 ws1\"> </span> e Pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni<span class=\"_ _31\"> </span><span class=\"ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>cavi<span class=\"_ _24e\"> </span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i fatt<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>ti<span class=\"_ _1b1\"> </span><span class=\"ls7f ws82\">7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>8<span class=\"_ _17\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _17\"> </span>8<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _51\"> </span><span class=\"ls1f ws21\">20%<span class=\"_ _82\"> </span><span class=\"ls73 ws76\">2.985.785<span class=\"_ _63\"> </span><span class=\"ls25 ws27\">19%<span class=\"_ _9a\"> </span><span class=\"ls2f ws31\">4<span class=\"_ _1\"></span>.101<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>28<span class=\"_ _24e\"> </span></span></span></span></span></span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i per atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 in co<span class=\"_ _1\"></span>rso d<span class=\"_ _1\"></span>a cont<span class=\"_ _1\"></span>ratti<span class=\"_ _1b5\"> </span><span class=\"ls7f ws82\">2<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>6<span class=\"_ _63\"> </span><span class=\"ls6b ws6e\">80%<span class=\"_ _100\"> </span><span class=\"ls1a ws1c\">12.490.<span class=\"_ _1\"></span>068<span class=\"_ _63\"> </span><span class=\"ls66 ws69\">81%<span class=\"_ _69\"> </span><span class=\"ls64 ws67\">15.335.878<span class=\"_ _24e\"> </span></span></span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _13a\"> </span><span class=\"ls2f ws31\">3<span class=\"_ _1\"></span>4.91<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.758<span class=\"_ _105\"> </span><span class=\"ls69 ws6c\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _67\"> </span><span class=\"ls23 ws25\">15.475.853<span class=\"_ _5f\"> </span></span>10<span class=\"_ _1\"></span>0%<span class=\"_ _3f\"> </span><span class=\"ls7c ws7f\">1<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>5<span class=\"_ _24e\"> </span></span></span></span>Ricav<span class=\"_ _0\"></span>i fat<span class=\"_ _1\"></span>turati<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a suddi<span class=\"_ _1\"></span>vision<span class=\"_ _1\"></span>e dei \u201cR<span class=\"_ _1\"></span>icavi f<span class=\"_ _1\"></span>attur<span class=\"_ _1\"></span>ati\u201d per c<span class=\"_ _1\"></span>ategor<span class=\"_ _1\"></span>ia di attivi<span class=\"_ _1\"></span>t\u00e0 \u00e8 la se<span class=\"_ _1\"></span>guente:<span class=\"_ _24e\"> </span>RIPARTIZIONE PER CATE<span class=\"_ _0\"></span>GO<span class=\"_ _1\"></span>RIA DI A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TIVIT<span class=\"_ _0\"></span>\u00c0<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _132\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _24e\"> </span></span>%  su <span class=\"_ _18\"></span> T<span class=\"_ _2\"></span>otale Ricavi<span class=\"ls1 ws1\"> </span> e Pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni<span class=\"_ _a9\"> </span><span class=\"ff2 ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span>%  su <span class=\"_ _18\"></span> T<span class=\"_ _2\"></span>otale Ricavi<span class=\"ls1 ws1\"> </span> e Pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni<span class=\"_ _31\"> </span><span class=\"ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span>Ri<span class=\"_ _1\"></span>cavi f<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>rati<span class=\"_ _24e\"> </span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i dell<span class=\"_ _1\"></span>e pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni da atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 di EP<span class=\"_ _1\"></span>C<span class=\"_ _15b\"> </span><span class=\"lsd2 wsd8\">1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>65<span class=\"_ _0\"></span>.444<span class=\"_ _3a\"> </span><span class=\"ls61 ws64\">28%<span class=\"_ _14e\"> </span><span class=\"ls7f ws82\">2<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _17\"> </span>3<span class=\"_ _1\"></span>2<span class=\"_ _51\"> </span><span class=\"ls66 ws69\">9<span class=\"_ _1\"></span>1%<span class=\"_ _99\"> </span><span class=\"ls26 ws28\">(<span class=\"_ _1\"></span>752.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>88<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></span></span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i dell<span class=\"_ _1\"></span>e pre<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni da atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 di C<span class=\"_ _1\"></span>o-Svilu<span class=\"_ _1\"></span>ppo<span class=\"_ _16d\"> </span><span class=\"ls2f ws31\">5<span class=\"_ _1\"></span>.121<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>69<span class=\"_ _63\"> </span><span class=\"ls72 ws75\">72%<span class=\"_ _ca\"> </span><span class=\"ls7f ws82\">2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _142\"> </span><span class=\"ls22 ws24\">9%<span class=\"_ _3b\"> </span><span class=\"ls8c ws8e\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>415<span class=\"_ _24e\"> </span></span></span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1b6\"> </span><span class=\"ls85 ws87\">7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>8<span class=\"_ _17\"> </span>6<span class=\"_ _17\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _71\"> </span><span class=\"ls69 ws6c\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _82\"> </span><span class=\"ls61 ws64\">2<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>985.785<span class=\"_ _5f\"> </span><span class=\"ls69 ws6c\">10<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _166\"> </span><span class=\"ls1f ws21\">4.1<span class=\"_ _0\"></span>01.028<span class=\"_ _24e\"> </span></span></span></span></span></span>Il decre<span class=\"_ _1\"></span>mento nella voce <span class=\"_ _0\"></span>\"<span class=\"_ _1\"></span>Ric<span class=\"_ _1\"></span>avi <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>azioni da attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>di EPC\u201d<span class=\"_ _0\"></span>, che includ<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i ricavi gene<span class=\"_ _1\"></span>rati<span class=\"_ _14\"></span> dall<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>vendit<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mpianti <span class=\"_ _17\"></span>f<span class=\"_ _1\"></span>otov<span class=\"_ _0\"></span>ol<span class=\"_ _1\"></span>taic<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>indus<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ali <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>sidenzia<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>\"chiavi <span class=\"_ _17\"></span>in <span class=\"_ _f\"> </span>mano\"<span class=\"_ _0\"></span>, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrelato <span class=\"_ _f\"> </span>alla dimi<span class=\"_ _1\"></span>nuzione <span class=\"_ _f\"></span>delle <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>mess<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>relati<span class=\"_ _1\"></span>ve <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>ratic<span class=\"_ _1\"></span>he <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>Sup<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>onus <span class=\"_ _17\"></span>11<span class=\"_ _2\"></span>0<span class=\"_ _1\"></span>% <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>dai <span class=\"_ _17\"></span>cosi<span class=\"_ _1\"></span>ddetti <span class=\"_ _17\"></span>\u201cb<span class=\"_ _1\"></span>onus minori\u201d<span class=\"_ _2\"></span>. <span class=\"_ _14\"></span>L<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>\"Ricavi <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>pres<span class=\"_ _1\"></span>tazio<span class=\"_ _0\"></span>ni <span class=\"_ _14\"></span>da <span class=\"_ _56\"></span>attivit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>Co-S<span class=\"_ _2\"></span>viluppo\" <span class=\"_ _14\"></span>incrementa <span class=\"_ _14\"></span>significativamen<span class=\"_ _0\"></span>te risp<span class=\"_ _1\"></span>etto <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>sercizio <span class=\"_ _f\"> </span>prece<span class=\"_ _1\"></span>dente <span class=\"_ _f\"> </span>per <span class=\"_ _f\"></span>effetto <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _f\"> </span>chiusur<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _f\"></span>di <span class=\"_ _17\"></span>Co-Svilup<span class=\"_ _1\"></span>po <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>9 impi<span class=\"_ _1\"></span>anti <span class=\"_ _f\"> </span>BE<span class=\"_ _1\"></span>SS <span class=\"_ _f\"> </span>(Stora<span class=\"_ _1\"></span>ge<span class=\"_ _0\"></span>) <span class=\"_ _f\"> </span>in <span class=\"_ _d\"> </span>It<span class=\"_ _1\"></span>alia, <span class=\"_ _f\"> </span>si<span class=\"_ _1\"></span>glato <span class=\"_ _f\"> </span>nel <span class=\"_ _d\"> </span>me<span class=\"_ _1\"></span>se <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>ma<span class=\"_ _1\"></span>rzo, <span class=\"_ _f\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>cessi<span class=\"_ _1\"></span>one <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lle <span class=\"_ _f\"> </span>cont<span class=\"_ _1\"></span>rollate Gr<span class=\"_ _1\"></span>een <span class=\"_ _0\"></span>BE<span class=\"_ _1\"></span>SS <span class=\"_ _0\"></span>S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>e Blue BESS S.r<span class=\"_ _0\"></span>.l. (\u20ac <span class=\"_ _2\"></span>5.7 <span class=\"_ _0\"></span>mili<span class=\"_ _1\"></span>oni <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _0\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>cedu<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ari <span class=\"_ _0\"></span>ad \u20ac 1 mili<span class=\"_ _1\"></span>one). Al n<span class=\"_ _1\"></span>etto dei r<span class=\"_ _1\"></span>icav<span class=\"_ _1\"></span>i des<span class=\"_ _1\"></span>critti n<span class=\"_ _1\"></span>el par<span class=\"_ _1\"></span>agr<span class=\"_ _1\"></span>afo pre<span class=\"_ _1\"></span>cede<span class=\"_ _1\"></span>nte (<span class=\"_ _0\"></span>ex<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a-UE<span class=\"_ _1\"></span>), i ric<span class=\"_ _1\"></span>avi de<span class=\"_ _1\"></span>lle ven<span class=\"_ _1\"></span>dite e del<span class=\"_ _1\"></span>le pres<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>ioni son<span class=\"_ _1\"></span>o st<span class=\"_ _1\"></span>ati realiz<span class=\"_ _1\"></span>zati inte<span class=\"_ _1\"></span>ram<span class=\"_ _1\"></span>ente in It<span class=\"_ _1\"></span>alia. Ricav<span class=\"_ _0\"></span>i pe<span class=\"_ _1\"></span>r attivit\u00e0 in corso da contratti<span class=\"_ _24e\"> </span>I <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"> </span>in <span class=\"_ _d\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_ _f\"> </span>da <span class=\"_ _f\"> </span>co<span class=\"_ _1\"></span>ntra<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>vengon<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span><span class=\"ff6 ls91 ws93\">over <span class=\"_ _f\"> </span>ti<span class=\"_ _1\"></span>me</span>, <span class=\"_ _d\"> </span>oss<span class=\"_ _1\"></span>ia <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>ava<span class=\"_ _1\"></span>nzame<span class=\"_ _1\"></span>nto gr<span class=\"_ _1\"></span>adual<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0; <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>rcentua<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>avan<span class=\"_ _1\"></span>zame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _f\"> </span>su<span class=\"_ _1\"></span>ccessiv<span class=\"_ _1\"></span>amente <span class=\"_ _d\"> </span>ri<span class=\"_ _1\"></span>balt<span class=\"_ _1\"></span>ata <span class=\"_ _d\"> </span>sul val<span class=\"_ _1\"></span>ore <span class=\"_ _0\"></span>comp<span class=\"_ _1\"></span>lessi<span class=\"_ _1\"></span>vo <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>lla <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>mmes<span class=\"_ _1\"></span>sa <span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>rattu<span class=\"_ _1\"></span>alment<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>con il <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fin<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di identifi<span class=\"_ _1\"></span>care l\u2019im<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>to da reg<span class=\"_ _1\"></span>istr<span class=\"_ _1\"></span>are com<span class=\"_ _1\"></span>e provento a Co<span class=\"_ _1\"></span>nto Economico. Com<span class=\"_ _1\"></span>e gi\u00e0 <span class=\"_ _1\"></span>evid<span class=\"_ _1\"></span>enziato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>agrafo <span class=\"_ _1\"></span>\u201cR<span class=\"_ _1\"></span>imane<span class=\"_ _1\"></span>nze e <span class=\"_ _1\"></span>Attivit<span class=\"_ _1\"></span>\u00e0 i<span class=\"_ _1\"></span>n cor<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>da C<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>atti\u201d<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>signific<span class=\"_ _1\"></span>ativo incr<span class=\"_ _1\"></span>emento <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>ell\u2019eserc<span class=\"_ _1\"></span>izio  \u00e8 <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>b<span class=\"_ _1\"></span>uona <span class=\"_ _15\"> </span>par<span class=\"_ _1\"></span>te <span class=\"_ _15\"> </span>giu<span class=\"_ _1\"></span>stifi<span class=\"_ _1\"></span>cato <span class=\"_ _15\"> </span>dall<span class=\"_ _1\"></span>o  s<span class=\"_ _1\"></span>vilup<span class=\"_ _1\"></span>po <span class=\"_ _15\"> </span>nel <span class=\"_ _15\"> </span>se<span class=\"_ _1\"></span>gmento <span class=\"_ _15\"> </span>BE<span class=\"_ _1\"></span>SS (Stor<span class=\"_ _1\"></span>age).<span class=\"_ _24e\"> </span>Altri ricav<span class=\"_ _0\"></span>i e proventi<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>voce <span class=\"_ _f\"> </span>\u201c<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>roventi\u201d<span class=\"_ _2\"></span>, <span class=\"_ _d\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>ad <span class=\"_ _f\"> </span>\u20ac <span class=\"_ _f\"> </span>461 <span class=\"_ _f\"></span>migliaia<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>rife<span class=\"_ _1\"></span>riscon<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>princ<span class=\"_ _1\"></span>ipalm<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>ric<span class=\"_ _1\"></span>avi der<span class=\"_ _1\"></span>ivanti <span class=\"_ _16\"> </span>da <span class=\"_ _d\"> </span>ri<span class=\"_ _1\"></span>mbor<span class=\"_ _1\"></span>si <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>pese <span class=\"_ _16\"> </span>anticip<span class=\"_ _1\"></span>ate <span class=\"_ _d\"> </span>sos<span class=\"_ _1\"></span>tenute <span class=\"_ _16\"> </span>per <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>nto <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>S<span class=\"_ _1\"></span>PV <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>ropr<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _16\"> </span>di <span class=\"_ _d\"> </span>clie<span class=\"_ _1\"></span>nt<span class=\"_ _24e\"> </span>contr<span class=\"_ _1\"></span>attua<span class=\"_ _1\"></span>lizza<span class=\"_ _1\"></span>ti con cu<span class=\"_ _1\"></span>i il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o AGP op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>. In q<span class=\"_ _1\"></span>uest<span class=\"_ _1\"></span>a voce <span class=\"_ _1\"></span>\u00e8 st<span class=\"_ _1\"></span>ato ino<span class=\"_ _1\"></span>ltre is<span class=\"_ _1\"></span>critto <span class=\"_ _1\"></span>il provento der<span class=\"_ _1\"></span>ivante <span class=\"_ _17\"></span>dal<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>acqu<span class=\"_ _1\"></span>isizione <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>F <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _17\"></span>Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>GF <span class=\"_ _17\"></span>G<span class=\"_ _1\"></span>reen <span class=\"_ _17\"></span>Ener<span class=\"_ _1\"></span>gy <span class=\"_ _17\"></span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>(\u20ac <span class=\"_ _17\"></span>13 migli<span class=\"_ _1\"></span>aia) descr<span class=\"_ _1\"></span>itto nei p<span class=\"_ _1\"></span>arag<span class=\"_ _1\"></span>rafi pre<span class=\"_ _1\"></span>ceden<span class=\"_ _1\"></span>ti<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "12. Cos<span class=\"_ _0\"></span>ti opera<span class=\"_ _2\"></span>tivi<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>sti <span class=\"_ _f\"></span>oper<span class=\"_ _1\"></span>ativi <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>tutti <span class=\"_ _f\"> </span>iner<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>e <span class=\"_ _f\"> </span>corr<span class=\"_ _1\"></span>elati <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>produz<span class=\"_ _1\"></span>ione <span class=\"_ _f\"></span>dei <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>icavi <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>petenz<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>l per<span class=\"_ _1\"></span>iodo.<span class=\"_ _24e\"> </span>Co<span class=\"_ _0\"></span>sti per ac<span class=\"_ _2\"></span>quisti<span class=\"_ _24e\"> </span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio di t<span class=\"_ _1\"></span>ale voce:<span class=\"_ _24e\"> </span>COS<span class=\"_ _1\"></span>TI PER ACQ<span class=\"_ _1\"></span>UIS<span class=\"_ _1\"></span>TI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _5b\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _1b7\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _168\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>Acq<span class=\"_ _1\"></span>uis<span class=\"_ _1\"></span>to be<span class=\"_ _1\"></span>ni mate<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>li pe<span class=\"_ _1\"></span>r prod<span class=\"_ _1\"></span>uzio<span class=\"_ _1\"></span>ne di s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vizi<span class=\"_ _1b8\"> </span><span class=\"ls7e ws81\">3<span class=\"_ _1\"></span>.82<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.920<span class=\"_ _fd\"> </span>28<span class=\"_ _1\"></span>3.93<span class=\"_ _1\"></span>3<span class=\"_ _d4\"> </span>3.<span class=\"_ _1\"></span>53<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.987<span class=\"_ _24e\"> </span></span>Acq<span class=\"_ _1\"></span>uis<span class=\"_ _1\"></span>to mate<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>le el<span class=\"_ _1\"></span>ettr<span class=\"_ _1\"></span>ico e di co<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>mo<span class=\"_ _1b9\"> </span><span class=\"ls25 ws27\">145<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>82<span class=\"_ _fd\"> </span>19<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>29<span class=\"_ _1ba\"> </span><span class=\"ls83 ws86\">(4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>247<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span>Acq<span class=\"_ _1\"></span>uis<span class=\"_ _1\"></span>to be<span class=\"_ _1\"></span>ni st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>ali&lt; 5<span class=\"_ _0\"></span>16,<span class=\"_ _1\"></span>46<span class=\"_ _ab\"> </span><span class=\"ls96 ws98\">11.17<span class=\"_ _1\"></span>2<span class=\"_ _1ac\"> </span><span class=\"ls9c ws9e\">11<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>51<span class=\"_ _170\"> </span><span class=\"ls2a ws2c\">(<span class=\"_ _1\"></span>279)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _58\"> </span><span class=\"ls2d ws2f\">3<span class=\"_ _1\"></span>.979<span class=\"_ _0\"></span>.975<span class=\"_ _1bb\"> </span><span class=\"ls74 ws77\">487<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _0\"></span>13<span class=\"_ _1bc\"> </span><span class=\"ls1f ws21\">3.492.462<span class=\"_ _24e\"> </span></span></span></span>L<span class=\"_ _1\"></span>a <span class=\"_ _14\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _56\"></span>\u201c<span class=\"_ _0\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _56\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _56\"></span>acqu<span class=\"_ _1\"></span>isti\u201d <span class=\"_ _2\"></span>incl<span class=\"_ _1\"></span>ude <span class=\"_ _56\"></span>ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>lmente <span class=\"_ _2\"></span>la <span class=\"_ _56\"></span>fo<span class=\"_ _1\"></span>rnit<span class=\"_ _1\"></span>ura <span class=\"_ _56\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _14\"></span>m<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>impi<span class=\"_ _1\"></span>egato <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _56\"></span>la <span class=\"_ _2\"></span>vendi<span class=\"_ _1\"></span>ta di  impia<span class=\"_ _1\"></span>nti  fotovoltai<span class=\"_ _1\"></span>ci  indus<span class=\"_ _1\"></span>trial<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>e  resid<span class=\"_ _1\"></span>enzial<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>\"chiavi  in  man<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>\"<span class=\"_ _0\"></span>.  L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento  signifi<span class=\"_ _1\"></span>cativo risp<span class=\"_ _1\"></span>etto all<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>ente \u00e8 le<span class=\"_ _1\"></span>gato, in l<span class=\"_ _1\"></span>inea co<span class=\"_ _1\"></span>n l\u2019ite<span class=\"_ _1\"></span>r progett<span class=\"_ _1\"></span>uale, <span class=\"_ _1\"></span>all\u2019acquis<span class=\"_ _1\"></span>to di ter<span class=\"_ _1\"></span>reni s<span class=\"_ _1\"></span>u alcu<span class=\"_ _1\"></span>ne comm<span class=\"_ _1\"></span>esse cont<span class=\"_ _1\"></span>ratt<span class=\"_ _1\"></span>ualiz<span class=\"_ _1\"></span>zate del fotovol<span class=\"_ _1\"></span>taico.<span class=\"_ _24e\"> </span>Costi per serviz<span class=\"_ _0\"></span>i Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio di t<span class=\"_ _1\"></span>ale voce:<span class=\"_ _24e\"> </span>COS<span class=\"_ _1\"></span>TI PER S<span class=\"_ _1\"></span>ERVIZ<span class=\"_ _1\"></span>I<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1bd\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _1b7\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _168\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>Consulenze Co-S<span class=\"_ _0\"></span>vilup<span class=\"_ _1\"></span>po<span class=\"_ _18e\"> </span><span class=\"ls2f ws31\">3.12<span class=\"_ _1\"></span>3.1<span class=\"_ _1\"></span>04<span class=\"_ _1be\"> </span><span class=\"ls65 ws68\">2.354.<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>7<span class=\"_ _16d\"> </span><span class=\"ls77 ws7a\">7<span class=\"_ _2\"></span>68.677<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze EP<span class=\"_ _1\"></span>C<span class=\"_ _138\"> </span><span class=\"ls2c ws2e\">94<span class=\"_ _1\"></span>6.45<span class=\"_ _1\"></span>0<span class=\"_ _f2\"> </span><span class=\"ls20 ws22\">79<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>590<span class=\"_ _169\"> </span><span class=\"ls75 ws78\">154.860<span class=\"_ _24e\"> </span></span></span></span>Consulenze finanziarie<span class=\"_ _1bf\"> </span><span class=\"ls1d ws1f\">750.500<span class=\"_ _f2\"> </span><span class=\"ls1f ws21\">205.09<span class=\"_ _0\"></span>4<span class=\"_ _169\"> </span><span class=\"ls86 ws88\">5<span class=\"_ _1\"></span>45.4<span class=\"_ _1\"></span>06<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze a<span class=\"_ _1\"></span>mmin<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>rati<span class=\"_ _1\"></span>ve e fisc<span class=\"_ _1\"></span>ali<span class=\"_ _1c0\"> </span><span class=\"ls94 ws96\">74<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>65<span class=\"_ _1\"></span>8<span class=\"_ _1bb\"> </span><span class=\"ls1f ws21\">209<span class=\"_ _0\"></span>.361<span class=\"_ _13c\"> </span><span class=\"ls13 ws14\">53<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>297<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>spetti<span class=\"_ _1\"></span>vo ST<span class=\"_ _1\"></span>MG<span class=\"_ _1\"></span>, DDS e o<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>i vers<span class=\"_ _1\"></span>o T<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sor<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>a di Sta<span class=\"_ _1\"></span>to<span class=\"_ _1c1\"> </span><span class=\"ls1f ws21\">720.256<span class=\"_ _46\"> </span><span class=\"ls25 ws27\">1<span class=\"_ _1\"></span>.195<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>21<span class=\"_ _1bb\"> </span><span class=\"ls83 ws86\">(475<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>65<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>mpe<span class=\"_ _1\"></span>nsi or<span class=\"_ _1\"></span>gan<span class=\"_ _1\"></span>i soc<span class=\"_ _1\"></span>iali<span class=\"_ _1c2\"> </span><span class=\"ls2a ws2c\">696<span class=\"_ _1\"></span>.497<span class=\"_ _f2\"> </span><span class=\"ls86 ws88\">566<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>21<span class=\"_ _1ba\"> </span><span class=\"ls67 ws6a\">13<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>476<span class=\"_ _24e\"> </span></span></span></span>Pu<span class=\"_ _1\"></span>bbli<span class=\"_ _1\"></span>cit<span class=\"_ _1\"></span>\u00e0, in<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span>ni e affis<span class=\"_ _1\"></span>sion<span class=\"_ _1\"></span>i<span class=\"_ _135\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _1bb\"> </span><span class=\"ls86 ws88\">210.45<span class=\"_ _1\"></span>3<span class=\"_ _169\"> </span><span class=\"ls29 ws2b\">(22.888<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze v<span class=\"_ _1\"></span>arie<span class=\"_ _1c3\"> </span><span class=\"ls94 ws96\">174<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>24<span class=\"_ _1bb\"> </span><span class=\"ls96 ws98\">115<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>598<span class=\"_ _1b4\"> </span><span class=\"ls6c ws6f\">5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></span></span>Sp<span class=\"_ _1\"></span>ese a<span class=\"_ _1\"></span>ntici<span class=\"_ _1\"></span>pate p<span class=\"_ _1\"></span>er co<span class=\"_ _1\"></span>nto SP<span class=\"_ _1\"></span>V<span class=\"_ _6e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>70.045<span class=\"_ _1c4\"> </span><span class=\"ls25 ws27\">14<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>86<span class=\"_ _1\"></span>9<span class=\"_ _17b\"> </span><span class=\"ls67 ws6a\">2<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>176<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze l<span class=\"_ _1\"></span>egal<span class=\"_ _1\"></span>i e not<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>li<span class=\"_ _132\"> </span><span class=\"ls20 ws22\">13<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.59<span class=\"_ _1\"></span>3<span class=\"_ _fd\"> </span><span class=\"ls27 ws29\">173<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>075<span class=\"_ _16d\"> </span><span class=\"ls72 ws75\">(3<span class=\"_ _1\"></span>4.4<span class=\"_ _1\"></span>82)<span class=\"_ _24e\"> </span></span></span></span>Pre<span class=\"_ _1\"></span>mi di a<span class=\"_ _1\"></span>ssic<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>z. no<span class=\"_ _1\"></span>n obb<span class=\"_ _1\"></span>lig. <span class=\"_ _1ae\"> </span><span class=\"ls96 ws98\">111.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>55<span class=\"_ _16d\"> </span><span class=\"ls7b ws7e\">90<span class=\"_ _1\"></span>.650<span class=\"_ _1c5\"> </span><span class=\"ls1f ws21\">21.205<span class=\"_ _24e\"> </span></span></span></span>A<span class=\"_ _17\"> </span>l<span class=\"_ _f\"> </span>t<span class=\"_ _17\"></span>r<span class=\"_ _17\"> </span>e<span class=\"_ _17\"></span> v<span class=\"_ _17\"> </span>o<span class=\"_ _17\"> </span>c<span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span> m<span class=\"_ _f\"> </span>i<span class=\"_ _17\"></span>n<span class=\"_ _17\"></span>o<span class=\"_ _17\"> </span>r<span class=\"_ _f\"> </span>i<span class=\"_ _17\"></span>,<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>i<span class=\"_ _17\"> </span>n<span class=\"_ _17\"> </span>g<span class=\"_ _17\"> </span>o<span class=\"_ _f\"> </span>l<span class=\"_ _17\"></span>a<span class=\"_ _17\"> </span>r<span class=\"_ _17\"> </span>m<span class=\"_ _f\"> </span>e<span class=\"_ _17\"></span>n<span class=\"_ _17\"> </span>t<span class=\"_ _17\"> </span>e<span class=\"_ _17\"> </span> n<span class=\"_ _17\"> </span>o<span class=\"_ _f\"> </span>n<span class=\"_ _17\"></span> r<span class=\"_ _17\"></span>i<span class=\"_ _17\"> </span>l<span class=\"_ _17\"> </span>e<span class=\"_ _f\"> </span>v<span class=\"_ _17\"></span>a<span class=\"_ _17\"></span>n<span class=\"_ _17\"> </span>ti <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _fd\"> </span><span class=\"ls9c ws9e\">651<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _1\"></span>8<span class=\"_ _1be\"> </span><span class=\"ls83 ws86\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>078<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>47<span class=\"_ _1bb\"> </span><span class=\"ls7f ws82\">(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _17\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1c6\"> </span><span class=\"ls96 ws98\">8<span class=\"_ _1\"></span>.41<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.15<span class=\"_ _1\"></span>3<span class=\"_ _46\"> </span><span class=\"ls71 ws74\">7.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>5<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _1c7\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _17\"> </span>2<span class=\"_ _1\"></span>7<span class=\"_ _17\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _17\"> </span>4<span class=\"_ _1\"></span>7<span class=\"_ _24e\"> </span></span></span>L<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _16\"> </span>voce <span class=\"_ _d\"> </span>\u201c<span class=\"_ _1\"></span>Costi <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vizi\u201d <span class=\"_ _16\"> </span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _16\"> </span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _16\"> </span>dire<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ente corr<span class=\"_ _1\"></span>elat<span class=\"_ _1\"></span>a all\u2019in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto signifi<span class=\"_ _1\"></span>cativo d<span class=\"_ _1\"></span>ei ric<span class=\"_ _1\"></span>avi del pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span>Al <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>etto <span class=\"_ _d\"> </span>dei <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>sti <span class=\"_ _d\"> </span>dir<span class=\"_ _1\"></span>etta<span class=\"_ _1\"></span>mente <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>abili <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>vilup<span class=\"_ _1\"></span>po <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>bu<span class=\"_ _1\"></span>siness<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>i <span class=\"_ _16\"> </span>costi <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>consu<span class=\"_ _1\"></span>lenze amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>rative <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>si <span class=\"_ _f\"> </span>incre<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>ano, <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ispe<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nte, <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>i <span class=\"_ _f\"> </span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _f\"> </span>di consu<span class=\"_ _1\"></span>lenza <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>icevuti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>me<span class=\"_ _1\"></span>rito <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>getto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>quot<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rdinar<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span><span class=\"ff6 ls6 ws6\">warrant<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> <span class=\"_ _17\"></span>su </span></span>Euron<span class=\"_ _1\"></span>ext M<span class=\"_ _1\"></span>ilan, s<span class=\"_ _1\"></span>egmento Eu<span class=\"_ _1\"></span>ronex<span class=\"_ _1\"></span>t ST<span class=\"_ _0\"></span>AR M<span class=\"_ _1\"></span>ilan.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>sidual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u201c<span class=\"_ _0\"></span>Al<span class=\"_ _1\"></span>tre <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ci <span class=\"_ _2\"></span>mi<span class=\"_ _1\"></span>nori<span class=\"_ _1\"></span>\u201d <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>rid<span class=\"_ _1\"></span>uce <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>rinci<span class=\"_ _1\"></span>palme<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>eff<span class=\"_ _1\"></span>etto <span class=\"_ _2\"></span>di minor<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>stenu<span class=\"_ _1\"></span>ti<span class=\"_ _14\"></span> da sog<span class=\"_ _1\"></span>getti ter<span class=\"_ _1\"></span>zi su pr<span class=\"_ _1\"></span>ogetti di ris<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ttur<span class=\"_ _1\"></span>azioni in<span class=\"_ _1\"></span>centiva<span class=\"_ _1\"></span>nti (<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ra cui il S<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>bonu<span class=\"_ _1\"></span>s 1<span class=\"_ _2\"></span>10%).<span class=\"_ _24e\"> </span>Co<span class=\"_ _0\"></span>sti per godimen<span class=\"_ _0\"></span>to beni di t<span class=\"_ _0\"></span>erzi<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>godim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ncipal<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>anon<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nnual<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>l\u2019utiliz<span class=\"_ _1\"></span>zo del<span class=\"_ _1\"></span>l\u2019infr<span class=\"_ _1\"></span>astr<span class=\"_ _1\"></span>uttu<span class=\"_ _1\"></span>ra infor<span class=\"_ _1\"></span>matic<span class=\"_ _1\"></span>a aziend<span class=\"_ _1\"></span>ale (ser<span class=\"_ _1\"></span>ver e l<span class=\"_ _1\"></span>icenze per s<span class=\"_ _1\"></span>oft<span class=\"_ _1\"></span>ware ges<span class=\"_ _1\"></span>tiona<span class=\"_ _1\"></span>li).<span class=\"_ _24e\"> </span>COS<span class=\"_ _1\"></span>TI PER G<span class=\"_ _1\"></span>ODI<span class=\"_ _1\"></span>MENTO B<span class=\"_ _1\"></span>ENI D<span class=\"_ _1\"></span>I TER<span class=\"_ _1\"></span>ZI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>C<span class=\"_ _1\"></span>anon<span class=\"_ _1\"></span>i per u<span class=\"_ _1\"></span>tili<span class=\"_ _1\"></span>zzo lic<span class=\"_ _1\"></span>enze s<span class=\"_ _1\"></span>oftw<span class=\"_ _1\"></span>are<span class=\"_ _1c8\"> </span><span class=\"ls96 ws98\">45<span class=\"_ _1\"></span>.11<span class=\"_ _1\"></span>2<span class=\"_ _25\"> </span><span class=\"ls83 ws86\">36<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>47<span class=\"_ _141\"> </span><span class=\"ls7b ws7e\">8.<span class=\"_ _1\"></span>665<span class=\"_ _24e\"> </span></span></span></span>No<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>gio au<span class=\"_ _1\"></span>to tr<span class=\"_ _1\"></span>asf<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _196\"> </span><span class=\"ls6b ws6e\">12.638<span class=\"_ _101\"> </span><span class=\"ls9c ws9e\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>514<span class=\"_ _1c9\"> </span><span class=\"ls2f ws31\">8<span class=\"_ _1\"></span>.124<span class=\"_ _24e\"> </span></span></span></span>No<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>gio att<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>zat<span class=\"_ _1\"></span>ura<span class=\"_ _1ca\"> </span><span class=\"ls2a ws2c\">5.<span class=\"_ _1\"></span>269<span class=\"_ _1aa\"> </span><span class=\"ls7f ws82\">7.<span class=\"_ _1\"></span>1<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _1aa\"> </span><span class=\"ls27 ws29\">(1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span>3)<span class=\"_ _24e\"> </span></span></span></span>Canoni noleg<span class=\"_ _1\"></span>gio<span class=\"_ _0\"></span> macchine elettroniche<span class=\"_ _128\"> </span><span class=\"ls7e ws81\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>371<span class=\"_ _101\"> </span><span class=\"ls2f ws31\">1.<span class=\"_ _1\"></span>245<span class=\"_ _133\"> </span><span class=\"ls86 ws88\">126<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1cb\"> </span><span class=\"ls65 ws68\">64.389<span class=\"_ _25\"> </span><span class=\"ls6e ws71\">4<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _1aa\"> </span><span class=\"ls70 ws73\">15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>061<span class=\"_ _24e\"> </span></span></span></span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>dei <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>abile <span class=\"_ _17\"></span>prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>ai <span class=\"_ _17\"></span>can<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>di licen<span class=\"_ _1\"></span>za <span class=\"_ _17\"></span>su <span class=\"_ _f\"> </span>nuov<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sis<span class=\"_ _1\"></span>temi <span class=\"_ _17\"></span>ge<span class=\"_ _1\"></span>stio<span class=\"_ _1\"></span>nali <span class=\"_ _f\"></span>che <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mplem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>ndo, <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>a <span class=\"_ _f\"> </span>magg<span class=\"_ _1\"></span>iori <span class=\"_ _f\"></span>costi<span class=\"_ _18\"></span> leg<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>nol<span class=\"_ _1\"></span>eggi<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>utoveicoli <span class=\"_ _d\"> </span>util<span class=\"_ _1\"></span>izzati <span class=\"_ _d\"> </span>du<span class=\"_ _1\"></span>rante <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rte <span class=\"_ _d\"> </span>sul <span class=\"_ _d\"> </span>te<span class=\"_ _1\"></span>rritor<span class=\"_ _1\"></span>io <span class=\"_ _f\"> </span>na<span class=\"_ _1\"></span>zionale <span class=\"_ _d\"> </span>sia <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>r l\u2019in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>uni<span class=\"_ _1\"></span>tar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sia <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l\u2019aumento <span class=\"_ _17\"></span>deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>amenti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>line<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>l\u2019espans<span class=\"_ _1\"></span>ione <span class=\"_ _17\"></span>del business.<span class=\"_ _24e\"> </span>Costi per il person<span class=\"_ _1\"></span>ale<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mpren<span class=\"_ _1\"></span>de <span class=\"_ _17\"></span>l'i<span class=\"_ _1\"></span>ntera <span class=\"_ _f\"> </span>spes<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erso<span class=\"_ _1\"></span>nale <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ipen<span class=\"_ _1\"></span>dente <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>com<span class=\"_ _1\"></span>presi <span class=\"_ _f\"> </span>i <span class=\"_ _17\"></span>migli<span class=\"_ _1\"></span>oram<span class=\"_ _1\"></span>enti <span class=\"_ _17\"></span>di mer<span class=\"_ _1\"></span>ito, passa<span class=\"_ _1\"></span>ggi di catego<span class=\"_ _1\"></span>ria, sc<span class=\"_ _1\"></span>atti <span class=\"_ _0\"></span>di conti<span class=\"_ _1\"></span>ngenza<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>cos<span class=\"_ _1\"></span>to delle fer<span class=\"_ _1\"></span>ie <span class=\"_ _0\"></span>e dei per<span class=\"_ _1\"></span>mess<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>god<span class=\"_ _1\"></span>uti e acc<span class=\"_ _1\"></span>antona<span class=\"_ _1\"></span>menti di le<span class=\"_ _1\"></span>gge e cont<span class=\"_ _1\"></span>ratti coll<span class=\"_ _1\"></span>ettivi.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento rispe<span class=\"_ _1\"></span>tto <span class=\"_ _0\"></span>al pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>cede<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>\u00e8 da ricer<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>si princi<span class=\"_ _1\"></span>palme<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>acco<span class=\"_ _1\"></span>ntam<span class=\"_ _1\"></span>ento di competen<span class=\"_ _0\"></span>za <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>riguardan<span class=\"_ _0\"></span>te <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>nuo<span class=\"_ _0\"></span>ve <span class=\"_ _1\"></span>premi<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _1\"></span>pluriennali<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>riconosciut<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>dipendenti<span class=\"_ _18\"></span> a <span class=\"_ _17\"></span>par<span class=\"_ _1\"></span>tire <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _0\"></span>4 <span class=\"_ _17\"></span>(si <span class=\"_ _17\"></span>veda <span class=\"_ _17\"></span>Not<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>9 <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>mag<span class=\"_ _1\"></span>giori <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>etta<span class=\"_ _1\"></span>gli), <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>man<span class=\"_ _1\"></span>iera <span class=\"_ _17\"></span>re<span class=\"_ _1\"></span>sidual<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>mag<span class=\"_ _1\"></span>gior per<span class=\"_ _1\"></span>sona<span class=\"_ _1\"></span>le attua<span class=\"_ _1\"></span>lmente im<span class=\"_ _1\"></span>piegato n<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo.<span class=\"_ _24e\"> </span>Ammortamenti<span class=\"_ _24e\"> </span>Per <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>to con<span class=\"_ _1\"></span>cerne <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>amm<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tam<span class=\"_ _1\"></span>enti, <span class=\"_ _1\"></span>si s<span class=\"_ _1\"></span>peci<span class=\"_ _1\"></span>fica <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ssi s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ati c<span class=\"_ _1\"></span>alco<span class=\"_ _1\"></span>lati s<span class=\"_ _1\"></span>ulla <span class=\"_ _1\"></span>base del<span class=\"_ _1\"></span>la durat<span class=\"_ _1\"></span>a utile de<span class=\"_ _1\"></span>i cespiti e del<span class=\"_ _1\"></span>la loro par<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ipazio<span class=\"_ _1\"></span>ne alla fas<span class=\"_ _1\"></span>e produ<span class=\"_ _1\"></span>ttiva. Si f<span class=\"_ _1\"></span>a rinvio alle n<span class=\"_ _1\"></span>ote illu<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>ative sulle I<span class=\"_ _1\"></span>mmobi<span class=\"_ _1\"></span>lizza<span class=\"_ _1\"></span>zioni imm<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>i e materia<span class=\"_ _1\"></span>li.<span class=\"_ _24e\"> </span>Variaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _1\"></span>ei f<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>di svalutaz<span class=\"_ _0\"></span>ione d<span class=\"_ _1\"></span>elle rimanenze e dei crediti commerciali<span class=\"_ _24e\"> </span>Nel  cors<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>del  202<span class=\"_ _0\"></span>4,  il <span class=\"_ _16\"> </span>Gr<span class=\"_ _1\"></span>uppo  ha <span class=\"_ _16\"> </span>acc<span class=\"_ _1\"></span>antonato  \u20ac <span class=\"_ _16\"> </span>1<span class=\"_ _0\"></span>01  migliaia<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>cui  \u20ac <span class=\"_ _16\"> </span>7 <span class=\"_ _16\"> </span>miglia<span class=\"_ _1\"></span>ia <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>fond<span class=\"_ _1\"></span>o sva<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _17\"></span>sul<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _f\"> </span>attes<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>fu<span class=\"_ _1\"></span>ture <span class=\"_ _f\"> </span>(E<span class=\"_ _0\"></span>CL<span class=\"_ _1\"></span>) <span class=\"_ _17\"></span>come <span class=\"_ _f\"> </span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _f\"></span>dall\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _f\"> </span>9<span class=\"_ _56\"></span>, <span class=\"_ _f\"> </span>ed \u20ac <span class=\"_ _1\"></span>94 <span class=\"_ _1\"></span>migl<span class=\"_ _1\"></span>iaia <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>da <span class=\"_ _1\"></span>lavoro <span class=\"_ _17\"></span>su <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ratti <span class=\"_ _1\"></span>(t<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ccanto<span class=\"_ _1\"></span>namento <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tato regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ato all\u2019inte<span class=\"_ _1\"></span>rno d<span class=\"_ _1\"></span>ella voce \u201cR<span class=\"_ _1\"></span>icav<span class=\"_ _1\"></span>i da attivi<span class=\"_ _1\"></span>t\u00e0 in cor<span class=\"_ _1\"></span>so da cont<span class=\"_ _1\"></span>ratti\u201d<span class=\"_ _1\"></span>).<span class=\"_ _24e\"> </span>Nel <span class=\"_ _f\"> </span>cors<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>del <span class=\"_ _f\"> </span>per<span class=\"_ _1\"></span>iodo, <span class=\"_ _f\"> </span>gli <span class=\"_ _17\"></span>A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>atori <span class=\"_ _f\"></span>non <span class=\"_ _17\"></span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _f\"></span>ritenu<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>ra<span class=\"_ _1\"></span>gionevol<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>esp<span class=\"_ _1\"></span>orre <span class=\"_ _f\"> </span>in <span class=\"_ _17\"></span>bi<span class=\"_ _1\"></span>lancio alcu<span class=\"_ _1\"></span>n fondi r<span class=\"_ _1\"></span>ischi<span class=\"_ _24e\"> </span>Altri costi o<span class=\"_ _1\"></span>perativi<span class=\"_ _24e\"> </span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio di t<span class=\"_ _1\"></span>ale voce:<span class=\"_ _24e\"> </span>ON<span class=\"_ _1\"></span>ERI D<span class=\"_ _1\"></span>IVE<span class=\"_ _1\"></span>RSI D<span class=\"_ _1\"></span>I GE<span class=\"_ _1\"></span>STI<span class=\"_ _1\"></span>ONE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>Sopravvenienze<span class=\"_ _0\"></span> passive<span class=\"_ _a8\"> </span><span class=\"ls81 ws84\">87<span class=\"_ _1\"></span>2.0<span class=\"_ _1\"></span>98<span class=\"_ _1b4\"> </span><span class=\"ls8c ws8e\">413<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>17<span class=\"_ _17e\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>1<span class=\"_ _24e\"> </span></span></span></span>Co<span class=\"_ _1\"></span>sti a pe<span class=\"_ _1\"></span>rde<span class=\"_ _1\"></span>re Co<span class=\"_ _1\"></span>-<span class=\"_ _0\"></span>Svi<span class=\"_ _1\"></span>lup<span class=\"_ _1\"></span>po<span class=\"_ _ab\"> </span><span class=\"ls7f ws82\">3<span class=\"_ _1\"></span>17.<span class=\"_ _1\"></span>9<span class=\"_ _17\"></span>9<span class=\"_ _1\"></span>7<span class=\"_ _17b\"> </span><span class=\"ls6b ws6e\">306.27<span class=\"_ _0\"></span>7<span class=\"_ _101\"> </span><span class=\"ls96 ws98\">11.<span class=\"_ _1\"></span>72<span class=\"_ _1\"></span>0<span class=\"_ _24e\"> </span></span></span></span>Sa<span class=\"_ _1\"></span>nzio<span class=\"_ _1\"></span>ni, p<span class=\"_ _1\"></span>enal<span class=\"_ _1\"></span>it\u00e0 e m<span class=\"_ _1\"></span>ult<span class=\"_ _1\"></span>e<span class=\"_ _6e\"> </span><span class=\"ls61 ws64\">232.<span class=\"_ _1\"></span>50<span class=\"_ _1\"></span>8<span class=\"_ _188\"> </span><span class=\"ls67 ws6a\">76<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>70<span class=\"_ _17e\"> </span><span class=\"ls24 ws26\">155<span class=\"_ _1\"></span>.73<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>Im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te var<span class=\"_ _1\"></span>ie<span class=\"_ _190\"> </span><span class=\"ls61 ws64\">38<span class=\"_ _1\"></span>.582<span class=\"_ _188\"> </span><span class=\"ls7e ws81\">3<span class=\"_ _1\"></span>6.9<span class=\"_ _1\"></span>26<span class=\"_ _141\"> </span><span class=\"ls7b ws7e\">1.<span class=\"_ _1\"></span>656<span class=\"_ _24e\"> </span></span></span></span>Al<span class=\"_ _1\"></span>tri o<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>i<span class=\"_ _8e\"> </span><span class=\"ls24 ws26\">16.<span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>0<span class=\"_ _17e\"> </span><span class=\"ls7f ws82\">6<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>8<span class=\"_ _17\"></span>3<span class=\"_ _17e\"> </span><span class=\"ls2a ws2c\">(5<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>693)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1cc\"> </span><span class=\"ls71 ws74\">1<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>5<span class=\"_ _17b\"> </span><span class=\"ls86 ws88\">90<span class=\"_ _1\"></span>0.<span class=\"_ _1\"></span>073<span class=\"_ _188\"> </span></span>5<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7.<span class=\"_ _17\"> </span>5<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _24e\"> </span></span>Le <span class=\"_ _f\"> </span>so<span class=\"_ _1\"></span>prav<span class=\"_ _1\"></span>venie<span class=\"_ _1\"></span>nze <span class=\"_ _f\"></span>passive <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>cludo<span class=\"_ _1\"></span>no <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipal<span class=\"_ _1\"></span>mente <span class=\"_ _f\"> </span>sto<span class=\"_ _1\"></span>rno <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>osizioni <span class=\"_ _f\"> </span>re<span class=\"_ _1\"></span>lative <span class=\"_ _f\"> </span>agli <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>sercizi pre<span class=\"_ _1\"></span>cedenti p<span class=\"_ _1\"></span>er rin<span class=\"_ _1\"></span>egoziazioni e r<span class=\"_ _1\"></span>egolazio<span class=\"_ _1\"></span>ne di par<span class=\"_ _1\"></span>tite<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span>lle s<span class=\"_ _1\"></span>anzion<span class=\"_ _1\"></span>i ris<span class=\"_ _1\"></span>petto a<span class=\"_ _1\"></span>ll\u2019eserciz<span class=\"_ _1\"></span>io pre<span class=\"_ _1\"></span>cedent<span class=\"_ _1\"></span>e si r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>ce all<span class=\"_ _1\"></span>\u2019iscriz<span class=\"_ _1\"></span>ione d<span class=\"_ _1\"></span>i mag<span class=\"_ _1\"></span>gior<span class=\"_ _1\"></span>i sa<span class=\"_ _1\"></span>nzioni <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>im<span class=\"_ _1\"></span>poste <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>e<span class=\"_ _1\"></span>sercizi <span class=\"_ _15\"> </span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>enti;  co<span class=\"_ _1\"></span>me  d<span class=\"_ _1\"></span>escr<span class=\"_ _1\"></span>itto <span class=\"_ _15\"> </span>nell<span class=\"_ _1\"></span>a  Rel<span class=\"_ _1\"></span>azione <span class=\"_ _15\"> </span>sul<span class=\"_ _1\"></span>la  G<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>one Con<span class=\"_ _1\"></span>solidat<span class=\"_ _1\"></span>a, <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>mes<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>Luglio <span class=\"_ _f\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _17\"></span>si <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>veduto <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>aldo <span class=\"_ _f\"></span>integra<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>posizio<span class=\"_ _1\"></span>ni <span class=\"_ _17\"></span>fisc<span class=\"_ _1\"></span>ali pendenti.<span class=\"_ _24e\"> </span>I <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sti <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>erder<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Co-Svilup<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iguar<span class=\"_ _1\"></span>dano <span class=\"_ _17\"></span>proge<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>fas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>av<span class=\"_ _1\"></span>vio <span class=\"_ _17\"></span>(<span class=\"ff6 ls5 ws5\">business <span class=\"_ _1\"></span>opportunities</span>) <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>i qua<span class=\"_ _1\"></span>li \u00e8 st<span class=\"_ _1\"></span>ata ris<span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ata la m<span class=\"_ _1\"></span>ancat<span class=\"_ _1\"></span>a sussi<span class=\"_ _1\"></span>stenz<span class=\"_ _1\"></span>a della f<span class=\"_ _1\"></span>attibili<span class=\"_ _1\"></span>t\u00e0 tec<span class=\"_ _1\"></span>nico-e<span class=\"_ _1\"></span>conomi<span class=\"_ _1\"></span>ca<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "<div class=\"t m0 h22 ff31 fs12 fc0 sc0 ls1 ws1 gs3fd\">Costi per serviz<span class=\"_ _0\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs3fe\">Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio di t<span class=\"_ _1\"></span>ale voce:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs3ff\">COS<span class=\"_ _1\"></span>TI PER S<span class=\"_ _1\"></span>ERVIZ<span class=\"_ _1\"></span>I<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs400\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1bd\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _1b7\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _168\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls64 ws67 gs401\">Consulenze Co-S<span class=\"_ _0\"></span>vilup<span class=\"_ _1\"></span>po<span class=\"_ _18e\"> </span><span class=\"ls2f ws31\">3.12<span class=\"_ _1\"></span>3.1<span class=\"_ _1\"></span>04<span class=\"_ _1be\"> </span><span class=\"ls65 ws68\">2.354.<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>7<span class=\"_ _16d\"> </span><span class=\"ls77 ws7a\">7<span class=\"_ _2\"></span>68.677<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs402\">Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze EP<span class=\"_ _1\"></span>C<span class=\"_ _138\"> </span><span class=\"ls2c ws2e\">94<span class=\"_ _1\"></span>6.45<span class=\"_ _1\"></span>0<span class=\"_ _f2\"> </span><span class=\"ls20 ws22\">79<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>590<span class=\"_ _169\"> </span><span class=\"ls75 ws78\">154.860<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs403\">Consulenze finanziarie<span class=\"_ _1bf\"> </span><span class=\"ls1d ws1f\">750.500<span class=\"_ _f2\"> </span><span class=\"ls1f ws21\">205.09<span class=\"_ _0\"></span>4<span class=\"_ _169\"> </span><span class=\"ls86 ws88\">5<span class=\"_ _1\"></span>45.4<span class=\"_ _1\"></span>06<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs404\">Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze a<span class=\"_ _1\"></span>mmin<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>rati<span class=\"_ _1\"></span>ve e fisc<span class=\"_ _1\"></span>ali<span class=\"_ _1c0\"> </span><span class=\"ls94 ws96\">74<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>65<span class=\"_ _1\"></span>8<span class=\"_ _1bb\"> </span><span class=\"ls1f ws21\">209<span class=\"_ _0\"></span>.361<span class=\"_ _13c\"> </span><span class=\"ls13 ws14\">53<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>297<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs405\">Co<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>spetti<span class=\"_ _1\"></span>vo ST<span class=\"_ _1\"></span>MG<span class=\"_ _1\"></span>, DDS e o<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>i vers<span class=\"_ _1\"></span>o T<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sor<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>a di Sta<span class=\"_ _1\"></span>to<span class=\"_ _1c1\"> </span><span class=\"ls1f ws21\">720.256<span class=\"_ _46\"> </span><span class=\"ls25 ws27\">1<span class=\"_ _1\"></span>.195<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>21<span class=\"_ _1bb\"> </span><span class=\"ls83 ws86\">(475<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>65<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs406\">Co<span class=\"_ _1\"></span>mpe<span class=\"_ _1\"></span>nsi or<span class=\"_ _1\"></span>gan<span class=\"_ _1\"></span>i soc<span class=\"_ _1\"></span>iali<span class=\"_ _1c2\"> </span><span class=\"ls2a ws2c\">696<span class=\"_ _1\"></span>.497<span class=\"_ _f2\"> </span><span class=\"ls86 ws88\">566<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>21<span class=\"_ _1ba\"> </span><span class=\"ls67 ws6a\">13<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>476<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs407\">Pu<span class=\"_ _1\"></span>bbli<span class=\"_ _1\"></span>cit<span class=\"_ _1\"></span>\u00e0, in<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span>ni e affis<span class=\"_ _1\"></span>sion<span class=\"_ _1\"></span>i<span class=\"_ _135\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _1bb\"> </span><span class=\"ls86 ws88\">210.45<span class=\"_ _1\"></span>3<span class=\"_ _169\"> </span><span class=\"ls29 ws2b\">(22.888<span class=\"_ _0\"></span>)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs408\">Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze v<span class=\"_ _1\"></span>arie<span class=\"_ _1c3\"> </span><span class=\"ls94 ws96\">174<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>24<span class=\"_ _1bb\"> </span><span class=\"ls96 ws98\">115<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>598<span class=\"_ _1b4\"> </span><span class=\"ls6c ws6f\">5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs409\">Sp<span class=\"_ _1\"></span>ese a<span class=\"_ _1\"></span>ntici<span class=\"_ _1\"></span>pate p<span class=\"_ _1\"></span>er co<span class=\"_ _1\"></span>nto SP<span class=\"_ _1\"></span>V<span class=\"_ _6e\"> </span><span class=\"ls1b ws1d\">1<span class=\"_ _0\"></span>70.045<span class=\"_ _1c4\"> </span><span class=\"ls25 ws27\">14<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>86<span class=\"_ _1\"></span>9<span class=\"_ _17b\"> </span><span class=\"ls67 ws6a\">2<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>176<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs40a\">Co<span class=\"_ _1\"></span>nsul<span class=\"_ _1\"></span>enze l<span class=\"_ _1\"></span>egal<span class=\"_ _1\"></span>i e not<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>li<span class=\"_ _132\"> </span><span class=\"ls20 ws22\">13<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.59<span class=\"_ _1\"></span>3<span class=\"_ _fd\"> </span><span class=\"ls27 ws29\">173<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>075<span class=\"_ _16d\"> </span><span class=\"ls72 ws75\">(3<span class=\"_ _1\"></span>4.4<span class=\"_ _1\"></span>82)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs40b\">Pre<span class=\"_ _1\"></span>mi di a<span class=\"_ _1\"></span>ssic<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>z. no<span class=\"_ _1\"></span>n obb<span class=\"_ _1\"></span>lig. <span class=\"_ _1ae\"> </span><span class=\"ls96 ws98\">111.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>55<span class=\"_ _16d\"> </span><span class=\"ls7b ws7e\">90<span class=\"_ _1\"></span>.650<span class=\"_ _1c5\"> </span><span class=\"ls1f ws21\">21.205<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 lsd4 wsda gs40c\">A<span class=\"_ _17\"> </span>l<span class=\"_ _f\"> </span>t<span class=\"_ _17\"></span>r<span class=\"_ _17\"> </span>e<span class=\"_ _17\"></span> v<span class=\"_ _17\"> </span>o<span class=\"_ _17\"> </span>c<span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span> m<span class=\"_ _f\"> </span>i<span class=\"_ _17\"></span>n<span class=\"_ _17\"></span>o<span class=\"_ _17\"> </span>r<span class=\"_ _f\"> </span>i<span class=\"_ _17\"></span>,<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>i<span class=\"_ _17\"> </span>n<span class=\"_ _17\"> </span>g<span class=\"_ _17\"> </span>o<span class=\"_ _f\"> </span>l<span class=\"_ _17\"></span>a<span class=\"_ _17\"> </span>r<span class=\"_ _17\"> </span>m<span class=\"_ _f\"> </span>e<span class=\"_ _17\"></span>n<span class=\"_ _17\"> </span>t<span class=\"_ _17\"> </span>e<span class=\"_ _17\"> </span> n<span class=\"_ _17\"> </span>o<span class=\"_ _f\"> </span>n<span class=\"_ _17\"></span> r<span class=\"_ _17\"></span>i<span class=\"_ _17\"> </span>l<span class=\"_ _17\"> </span>e<span class=\"_ _f\"> </span>v<span class=\"_ _17\"></span>a<span class=\"_ _17\"></span>n<span class=\"_ _17\"> </span>ti <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _56\"></span> <span class=\"_ _2\"></span> <span class=\"_ _fd\"> </span><span class=\"ls9c ws9e\">651<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _1\"></span>8<span class=\"_ _1be\"> </span><span class=\"ls83 ws86\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>078<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>47<span class=\"_ _1bb\"> </span><span class=\"ls7f ws82\">(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _17\"></span>7.<span class=\"_ _1\"></span>4<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs40d\">T<span class=\"_ _2\"></span>otale<span class=\"_ _1c6\"> </span><span class=\"ls96 ws98\">8<span class=\"_ _1\"></span>.41<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.15<span class=\"_ _1\"></span>3<span class=\"_ _46\"> </span><span class=\"ls71 ws74\">7.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.<span class=\"_ _17\"></span>5<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _1c7\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _17\"> </span>2<span class=\"_ _1\"></span>7<span class=\"_ _17\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _17\"> </span>4<span class=\"_ _1\"></span>7<span class=\"_ _24e\"> </span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs40e\">L<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>va<span class=\"_ _1\"></span>riazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _16\"> </span>voce <span class=\"_ _d\"> </span>\u201c<span class=\"_ _1\"></span>Costi <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vizi\u201d <span class=\"_ _16\"> </span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio <span class=\"_ _16\"> </span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _16\"> </span>dire<span class=\"_ _1\"></span>ttam<span class=\"_ _1\"></span>ente </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs40f\">corr<span class=\"_ _1\"></span>elat<span class=\"_ _1\"></span>a all\u2019in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto signifi<span class=\"_ _1\"></span>cativo d<span class=\"_ _1\"></span>ei ric<span class=\"_ _1\"></span>avi del pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs411\">Al <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>etto <span class=\"_ _d\"> </span>dei <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>sti <span class=\"_ _d\"> </span>dir<span class=\"_ _1\"></span>etta<span class=\"_ _1\"></span>mente <span class=\"_ _d\"> </span>im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>abili <span class=\"_ _d\"> </span>all<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>vilup<span class=\"_ _1\"></span>po <span class=\"_ _d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>bu<span class=\"_ _1\"></span>siness<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>i <span class=\"_ _16\"> </span>costi <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>consu<span class=\"_ _1\"></span>lenze </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs412\">amm<span class=\"_ _1\"></span>inist<span class=\"_ _1\"></span>rative <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>si <span class=\"_ _f\"> </span>incre<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>ano, <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ispe<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>serci<span class=\"_ _1\"></span>zio <span class=\"_ _17\"></span>pr<span class=\"_ _1\"></span>ecede<span class=\"_ _1\"></span>nte, <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>i <span class=\"_ _f\"> </span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _f\"> </span>di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs413\">consu<span class=\"_ _1\"></span>lenza <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>icevuti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>me<span class=\"_ _1\"></span>rito <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>getto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>quot<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rdinar<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span><span class=\"ff6 ls6 ws6\">warrant<span class=\"_ _0\"></span><span class=\"ff3 ls1 ws1\"> <span class=\"_ _17\"></span>su </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs414\">Euron<span class=\"_ _1\"></span>ext M<span class=\"_ _1\"></span>ilan, s<span class=\"_ _1\"></span>egmento Eu<span class=\"_ _1\"></span>ronex<span class=\"_ _1\"></span>t ST<span class=\"_ _0\"></span>AR M<span class=\"_ _1\"></span>ilan.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs415\">L<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>sidual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u201c<span class=\"_ _0\"></span>Al<span class=\"_ _1\"></span>tre <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ci <span class=\"_ _2\"></span>mi<span class=\"_ _1\"></span>nori<span class=\"_ _1\"></span>\u201d <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>rid<span class=\"_ _1\"></span>uce <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>rinci<span class=\"_ _1\"></span>palme<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>eff<span class=\"_ _1\"></span>etto <span class=\"_ _2\"></span>di minor<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>stenu<span class=\"_ _1\"></span>ti<span class=\"_ _14\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs416\">da sog<span class=\"_ _1\"></span>getti ter<span class=\"_ _1\"></span>zi su pr<span class=\"_ _1\"></span>ogetti di ris<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ttur<span class=\"_ _1\"></span>azioni in<span class=\"_ _1\"></span>centiva<span class=\"_ _1\"></span>nti (<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ra cui il S<span class=\"_ _1\"></span>uper<span class=\"_ _1\"></span>bonu<span class=\"_ _1\"></span>s 1<span class=\"_ _2\"></span>10%).<span class=\"_ _24e\"> </span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 lsbd wsc0 gs417\">Co<span class=\"_ _0\"></span>sti per godimen<span class=\"_ _0\"></span>to beni di t<span class=\"_ _0\"></span>erzi<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs418\">I <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>godim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ncipal<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>anon<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nnual<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>l\u2019utiliz<span class=\"_ _1\"></span>zo </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs419\">del<span class=\"_ _1\"></span>l\u2019infr<span class=\"_ _1\"></span>astr<span class=\"_ _1\"></span>uttu<span class=\"_ _1\"></span>ra infor<span class=\"_ _1\"></span>matic<span class=\"_ _1\"></span>a aziend<span class=\"_ _1\"></span>ale (ser<span class=\"_ _1\"></span>ver e l<span class=\"_ _1\"></span>icenze per s<span class=\"_ _1\"></span>oft<span class=\"_ _1\"></span>ware ges<span class=\"_ _1\"></span>tiona<span class=\"_ _1\"></span>li).<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1 ws1 gs41a\">COS<span class=\"_ _1\"></span>TI PER G<span class=\"_ _1\"></span>ODI<span class=\"_ _1\"></span>MENTO B<span class=\"_ _1\"></span>ENI D<span class=\"_ _1\"></span>I TER<span class=\"_ _1\"></span>ZI<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc1 sc0 ls1 ws1 gs41b\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs41c\">C<span class=\"_ _1\"></span>anon<span class=\"_ _1\"></span>i per u<span class=\"_ _1\"></span>tili<span class=\"_ _1\"></span>zzo lic<span class=\"_ _1\"></span>enze s<span class=\"_ _1\"></span>oftw<span class=\"_ _1\"></span>are<span class=\"_ _1c8\"> </span><span class=\"ls96 ws98\">45<span class=\"_ _1\"></span>.11<span class=\"_ _1\"></span>2<span class=\"_ _25\"> </span><span class=\"ls83 ws86\">36<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>47<span class=\"_ _141\"> </span><span class=\"ls7b ws7e\">8.<span class=\"_ _1\"></span>665<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs41d\">No<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>gio au<span class=\"_ _1\"></span>to tr<span class=\"_ _1\"></span>asf<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _196\"> </span><span class=\"ls6b ws6e\">12.638<span class=\"_ _101\"> </span><span class=\"ls9c ws9e\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>514<span class=\"_ _1c9\"> </span><span class=\"ls2f ws31\">8<span class=\"_ _1\"></span>.124<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs41e\">No<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>gio att<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>zat<span class=\"_ _1\"></span>ura<span class=\"_ _1ca\"> </span><span class=\"ls2a ws2c\">5.<span class=\"_ _1\"></span>269<span class=\"_ _1aa\"> </span><span class=\"ls7f ws82\">7.<span class=\"_ _1\"></span>1<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _1aa\"> </span><span class=\"ls27 ws29\">(1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span>3)<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls22 ws24 gs41f\">Canoni noleg<span class=\"_ _1\"></span>gio<span class=\"_ _0\"></span> macchine elettroniche<span class=\"_ _128\"> </span><span class=\"ls7e ws81\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>371<span class=\"_ _101\"> </span><span class=\"ls2f ws31\">1.<span class=\"_ _1\"></span>245<span class=\"_ _133\"> </span><span class=\"ls86 ws88\">126<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h6 ff2 fs3 fc1 sc0 ls1c ws1e gs420\">T<span class=\"_ _2\"></span>otale<span class=\"_ _1cb\"> </span><span class=\"ls65 ws68\">64.389<span class=\"_ _25\"> </span><span class=\"ls6e ws71\">4<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _1aa\"> </span><span class=\"ls70 ws73\">15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>061<span class=\"_ _24e\"> </span></span></span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs421\">L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>dei <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>abile <span class=\"_ _17\"></span>prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>ai <span class=\"_ _17\"></span>can<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs422\">licen<span class=\"_ _1\"></span>za <span class=\"_ _17\"></span>su <span class=\"_ _f\"> </span>nuov<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sis<span class=\"_ _1\"></span>temi <span class=\"_ _17\"></span>ge<span class=\"_ _1\"></span>stio<span class=\"_ _1\"></span>nali <span class=\"_ _f\"></span>che <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mplem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>ndo, <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>a <span class=\"_ _f\"> </span>magg<span class=\"_ _1\"></span>iori <span class=\"_ _f\"></span>costi<span class=\"_ _18\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs423\">leg<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>nol<span class=\"_ _1\"></span>eggi<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>utoveicoli <span class=\"_ _d\"> </span>util<span class=\"_ _1\"></span>izzati <span class=\"_ _d\"> </span>du<span class=\"_ _1\"></span>rante <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rte <span class=\"_ _d\"> </span>sul <span class=\"_ _d\"> </span>te<span class=\"_ _1\"></span>rritor<span class=\"_ _1\"></span>io <span class=\"_ _f\"> </span>na<span class=\"_ _1\"></span>zionale <span class=\"_ _d\"> </span>sia <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>r </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs424\">l\u2019in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>uni<span class=\"_ _1\"></span>tar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sia <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l\u2019aumento <span class=\"_ _17\"></span>deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>amenti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>line<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>l\u2019espans<span class=\"_ _1\"></span>ione <span class=\"_ _17\"></span>del </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsc wse gs425\">business.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DisclosureOfCostsForServices",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "Co<span class=\"_ _0\"></span>sti per godimen<span class=\"_ _0\"></span>to beni di t<span class=\"_ _0\"></span>erzi<span class=\"_ _24e\"> </span>I <span class=\"_ _17\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>godim<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>ben<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ncipal<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>anon<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nnual<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _17\"></span>l\u2019utiliz<span class=\"_ _1\"></span>zo del<span class=\"_ _1\"></span>l\u2019infr<span class=\"_ _1\"></span>astr<span class=\"_ _1\"></span>uttu<span class=\"_ _1\"></span>ra infor<span class=\"_ _1\"></span>matic<span class=\"_ _1\"></span>a aziend<span class=\"_ _1\"></span>ale (ser<span class=\"_ _1\"></span>ver e l<span class=\"_ _1\"></span>icenze per s<span class=\"_ _1\"></span>oft<span class=\"_ _1\"></span>ware ges<span class=\"_ _1\"></span>tiona<span class=\"_ _1\"></span>li).<span class=\"_ _24e\"> </span>COS<span class=\"_ _1\"></span>TI PER G<span class=\"_ _1\"></span>ODI<span class=\"_ _1\"></span>MENTO B<span class=\"_ _1\"></span>ENI D<span class=\"_ _1\"></span>I TER<span class=\"_ _1\"></span>ZI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>C<span class=\"_ _1\"></span>anon<span class=\"_ _1\"></span>i per u<span class=\"_ _1\"></span>tili<span class=\"_ _1\"></span>zzo lic<span class=\"_ _1\"></span>enze s<span class=\"_ _1\"></span>oftw<span class=\"_ _1\"></span>are<span class=\"_ _1c8\"> </span><span class=\"ls96 ws98\">45<span class=\"_ _1\"></span>.11<span class=\"_ _1\"></span>2<span class=\"_ _25\"> </span><span class=\"ls83 ws86\">36<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>47<span class=\"_ _141\"> </span><span class=\"ls7b ws7e\">8.<span class=\"_ _1\"></span>665<span class=\"_ _24e\"> </span></span></span></span>No<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>gio au<span class=\"_ _1\"></span>to tr<span class=\"_ _1\"></span>asf<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _196\"> </span><span class=\"ls6b ws6e\">12.638<span class=\"_ _101\"> </span><span class=\"ls9c ws9e\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>514<span class=\"_ _1c9\"> </span><span class=\"ls2f ws31\">8<span class=\"_ _1\"></span>.124<span class=\"_ _24e\"> </span></span></span></span>No<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>gio att<span class=\"_ _1\"></span>rez<span class=\"_ _1\"></span>zat<span class=\"_ _1\"></span>ura<span class=\"_ _1ca\"> </span><span class=\"ls2a ws2c\">5.<span class=\"_ _1\"></span>269<span class=\"_ _1aa\"> </span><span class=\"ls7f ws82\">7.<span class=\"_ _1\"></span>1<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _1aa\"> </span><span class=\"ls27 ws29\">(1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span>3)<span class=\"_ _24e\"> </span></span></span></span>Canoni noleg<span class=\"_ _1\"></span>gio<span class=\"_ _0\"></span> macchine elettroniche<span class=\"_ _128\"> </span><span class=\"ls7e ws81\">1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>371<span class=\"_ _101\"> </span><span class=\"ls2f ws31\">1.<span class=\"_ _1\"></span>245<span class=\"_ _133\"> </span><span class=\"ls86 ws88\">126<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1cb\"> </span><span class=\"ls65 ws68\">64.389<span class=\"_ _25\"> </span><span class=\"ls6e ws71\">4<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _1aa\"> </span><span class=\"ls70 ws73\">15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>061<span class=\"_ _24e\"> </span></span></span></span>L<span class=\"_ _56\"></span>\u2019i<span class=\"_ _1\"></span>ncrem<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>dei <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>abile <span class=\"_ _17\"></span>prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>ai <span class=\"_ _17\"></span>can<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>di licen<span class=\"_ _1\"></span>za <span class=\"_ _17\"></span>su <span class=\"_ _f\"> </span>nuov<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sis<span class=\"_ _1\"></span>temi <span class=\"_ _17\"></span>ge<span class=\"_ _1\"></span>stio<span class=\"_ _1\"></span>nali <span class=\"_ _f\"></span>che <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"></span>e <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mplem<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>ndo, <span class=\"_ _f\"> </span>e <span class=\"_ _17\"></span>a <span class=\"_ _f\"> </span>magg<span class=\"_ _1\"></span>iori <span class=\"_ _f\"></span>costi<span class=\"_ _18\"></span> leg<span class=\"_ _1\"></span>ati <span class=\"_ _f\"> </span>al <span class=\"_ _d\"> </span>nol<span class=\"_ _1\"></span>eggi<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>utoveicoli <span class=\"_ _d\"> </span>util<span class=\"_ _1\"></span>izzati <span class=\"_ _d\"> </span>du<span class=\"_ _1\"></span>rante <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>tr<span class=\"_ _1\"></span>asfe<span class=\"_ _1\"></span>rte <span class=\"_ _d\"> </span>sul <span class=\"_ _d\"> </span>te<span class=\"_ _1\"></span>rritor<span class=\"_ _1\"></span>io <span class=\"_ _f\"> </span>na<span class=\"_ _1\"></span>zionale <span class=\"_ _d\"> </span>sia <span class=\"_ _d\"> </span>pe<span class=\"_ _1\"></span>r l\u2019in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>uni<span class=\"_ _1\"></span>tar<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sia <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l\u2019aumento <span class=\"_ _17\"></span>deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>amenti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>line<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>con <span class=\"_ _17\"></span>l\u2019espans<span class=\"_ _1\"></span>ione <span class=\"_ _17\"></span>del business.<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DisclosureOfCostsForTheUseOfThirdPartyAssets",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "13. Pr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ti e oneri finanziari<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a compos<span class=\"_ _1\"></span>izione de<span class=\"_ _1\"></span>gli one<span class=\"_ _1\"></span>ri finanz<span class=\"_ _1\"></span>iari ne<span class=\"_ _1\"></span>tti, pari a<span class=\"_ _1\"></span>d \u20ac 547 migliaia<span class=\"_ _1\"></span>, \u00e8 cos\u00ec compo<span class=\"_ _1\"></span>sta:<span class=\"_ _24e\"> </span>ONERI F<span class=\"_ _0\"></span>INANZIARI NETTI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>Pro<span class=\"_ _1\"></span>venti fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iari<span class=\"_ _1cd\"> </span><span class=\"ls25 ws27\">(14<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>63<span class=\"_ _1\"></span>9)<span class=\"_ _1b7\"> </span><span class=\"ls6c ws6f\">(<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _17e\"> </span><span class=\"ls7e ws81\">(8<span class=\"_ _1\"></span>3.9<span class=\"_ _1\"></span>02)<span class=\"_ _24e\"> </span></span></span></span>Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>i ban<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>i<span class=\"_ _172\"> </span><span class=\"ls86 ws88\">327<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>321<span class=\"_ _188\"> </span><span class=\"ls94 ws96\">74<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>8<span class=\"_ _25\"> </span><span class=\"ls26 ws28\">252<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>86<span class=\"_ _1\"></span>3<span class=\"_ _24e\"> </span></span></span></span>Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>i di mo<span class=\"_ _1\"></span>ra<span class=\"_ _a8\"> </span><span class=\"ls13 ws14\">28<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>449<span class=\"_ _17e\"> </span>96<span class=\"_ _1\"></span>.181<span class=\"_ _17e\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7.<span class=\"_ _17\"> </span>2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _24e\"> </span></span></span>On<span class=\"_ _1\"></span>eri fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>ziar<span class=\"_ _1\"></span>i dive<span class=\"_ _1\"></span>rsi<span class=\"_ _6d\"> </span><span class=\"ls6c ws6f\">59.<span class=\"_ _17\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7<span class=\"_ _17e\"> </span><span class=\"ls26 ws28\">96<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>52<span class=\"_ _17e\"> </span><span class=\"ls1f ws21\">(37<span class=\"_ _56\"></span>.<span class=\"_ _1\"></span>025)<span class=\"_ _24e\"> </span></span></span></span>Int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>i der<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>nti dal<span class=\"_ _1\"></span>l'app<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>l IFR<span class=\"_ _1\"></span>S 16<span class=\"_ _1ce\"> </span><span class=\"ls2c ws2e\">20<span class=\"_ _1\"></span>.394<span class=\"_ _188\"> </span><span class=\"ls86 ws88\">25<span class=\"_ _1\"></span>.262<span class=\"_ _101\"> </span><span class=\"ls81 ws84\">(4.<span class=\"_ _1\"></span>868<span class=\"_ _1\"></span>)<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _2\"></span>otale<span class=\"_ _1cf\"> </span><span class=\"ls2a ws2c\">5<span class=\"_ _1\"></span>46<span class=\"_ _1\"></span>.8<span class=\"_ _1\"></span>52<span class=\"_ _17b\"> </span><span class=\"ls6a ws6d\">232.<span class=\"_ _1\"></span>5<span class=\"_ _2\"></span>16<span class=\"_ _25\"> </span><span class=\"ls2f ws31\">314<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>33<span class=\"_ _1\"></span>6<span class=\"_ _24e\"> </span></span></span></span>L<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>voce <span class=\"_ _f\"> </span>\u201cProventi <span class=\"_ _f\"> </span>fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span>i\u201d <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>relati<span class=\"_ _1\"></span>va <span class=\"_ _f\"> </span>prin<span class=\"_ _1\"></span>cipal<span class=\"_ _1\"></span>mente <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>entro <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>o<span class=\"_ _1\"></span>neri <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>i, <span class=\"_ _f\"> </span>iscri<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>in ese<span class=\"_ _1\"></span>rcizi pre<span class=\"_ _1\"></span>cedenti ne<span class=\"_ _1\"></span>lla voce \u201c<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>eri finan<span class=\"_ _1\"></span>ziari dive<span class=\"_ _1\"></span>rsi\u201d<span class=\"_ _0\"></span>, in seg<span class=\"_ _1\"></span>uito alla com<span class=\"_ _1\"></span>pens<span class=\"_ _1\"></span>azione de<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>cr<span class=\"_ _1\"></span>editi<span class=\"_ _14\"></span> d\u2019im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ta plu<span class=\"_ _1\"></span>rien<span class=\"_ _1\"></span>nali e/<span class=\"_ _2\"></span>o a<span class=\"_ _1\"></span>lla loro ce<span class=\"_ _1\"></span>ssione a te<span class=\"_ _1\"></span>rzi<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>L<span class=\"_ _56\"></span>\u2019increment<span class=\"_ _0\"></span>o <span class=\"_ _11\"> </span>degli <span class=\"_ _12\"> </span>interessi<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>passivi <span class=\"_ _12\"> </span>di <span class=\"_ _11\"> </span>mora <span class=\"_ _11\"> </span>rispetto <span class=\"_ _12\"> </span>all\u2019eser<span class=\"_ _0\"></span>cizio<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>precedente <span class=\"_ _12\"> </span>si <span class=\"_ _11\"> </span>riferisce<span class=\"_ _0\"></span> all\u2019<span class=\"_ _1\"></span>iscrizi<span class=\"_ _1\"></span>one <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>magg<span class=\"_ _1\"></span>iori <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nteress<span class=\"_ _1\"></span>i  s<span class=\"_ _1\"></span>u  i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>es<span class=\"_ _1\"></span>ercizi <span class=\"_ _15\"> </span>p<span class=\"_ _1\"></span>reced<span class=\"_ _1\"></span>enti; <span class=\"_ _15\"> </span>com<span class=\"_ _1\"></span>e  d<span class=\"_ _1\"></span>escr<span class=\"_ _1\"></span>itto <span class=\"_ _15\"> </span>ne<span class=\"_ _1\"></span>lla Relaz<span class=\"_ _1\"></span>ione sulla <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nsolid<span class=\"_ _1\"></span>ata<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>di Luglio 2024, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8 prov<span class=\"_ _1\"></span>veduto al <span class=\"_ _0\"></span>sa<span class=\"_ _1\"></span>ldo integra<span class=\"_ _1\"></span>le del<span class=\"_ _1\"></span>le posizio<span class=\"_ _1\"></span>ni fisc<span class=\"_ _1\"></span>ali pen<span class=\"_ _1\"></span>denti.<span class=\"_ _24e\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _56\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _56\"></span>\u201cO<span class=\"_ _1\"></span>neri <span class=\"_ _0\"></span>finan<span class=\"_ _1\"></span>ziari <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>iversi<span class=\"_ _1\"></span>\u201d <span class=\"_ _56\"></span>in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _56\"></span>inte<span class=\"_ _1\"></span>ressi <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>icono<span class=\"_ _1\"></span>sciuti <span class=\"_ _2\"></span>(\u20ac <span class=\"_ _2\"></span>52 <span class=\"_ _56\"></span>m<span class=\"_ _1\"></span>igliaia) <span class=\"_ _2\"></span>sul <span class=\"_ _0\"></span>fina<span class=\"_ _1\"></span>nziamen<span class=\"_ _1\"></span>to pass<span class=\"_ _1\"></span>ivo stip<span class=\"_ _1\"></span>ulato nel m<span class=\"_ _1\"></span>ese di L<span class=\"_ _1\"></span>uglio nei co<span class=\"_ _1\"></span>nfronti d<span class=\"_ _1\"></span>ella cont<span class=\"_ _1\"></span>rollant<span class=\"_ _1\"></span>e Dxor Inves<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.l<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "14. Imposte sul r<span class=\"_ _2\"></span>eddito d'esercizio, c<span class=\"_ _2\"></span>orr<span class=\"_ _0\"></span>enti, diff<span class=\"_ _0\"></span>erite e anticipa<span class=\"_ _2\"></span>te<span class=\"_ _24e\"> </span>Si ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta in s<span class=\"_ _1\"></span>eguito i<span class=\"_ _1\"></span>l dett<span class=\"_ _1\"></span>aglio de<span class=\"_ _1\"></span>lle imp<span class=\"_ _1\"></span>oste cor<span class=\"_ _1\"></span>renti, an<span class=\"_ _1\"></span>ticipate e di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span>:<span class=\"_ _24e\"> </span>IMPOSTE SUL<span class=\"_ _0\"></span> REDDITO<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _113\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _19f\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _1ac\"> </span><span class=\"ffb ls22 ws24\">Variazione<span class=\"_ _24e\"> </span></span></span></span>IRES<span class=\"_ _1cf\"> </span><span class=\"ls67 ws6a\">4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>76<span class=\"_ _8\"> </span><span class=\"ls6b ws6e\">1.606.<span class=\"_ _0\"></span>939<span class=\"_ _165\"> </span><span class=\"ls25 ws27\">2<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>14.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>37<span class=\"_ _24e\"> </span></span></span></span>IR<span class=\"_ _1\"></span>AP<span class=\"_ _1d0\"> </span><span class=\"ls2f ws31\">75<span class=\"_ _1\"></span>4.1<span class=\"_ _1\"></span>29<span class=\"_ _1d1\"> </span><span class=\"ls62 ws65\">30<span class=\"_ _1\"></span>4.7<span class=\"_ _1\"></span>38<span class=\"_ _188\"> </span><span class=\"ls6c ws6f\">4<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>1<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nti<span class=\"_ _1d2\"> </span><span class=\"ff1e ls23 ws25\">5.07<span class=\"_ _0\"></span>5.905<span class=\"_ _162\"> </span><span class=\"ls20 ws22\">1<span class=\"_ _1\"></span>.911.<span class=\"_ _1\"></span>677<span class=\"_ _165\"> </span><span class=\"ls2a ws2c\">3<span class=\"_ _1\"></span>.16<span class=\"_ _1\"></span>4.<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span>8<span class=\"_ _24e\"> </span></span></span></span>IRES<span class=\"_ _1d3\"> </span><span class=\"ls26 ws28\">52<span class=\"_ _1\"></span>.960<span class=\"_ _17e\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _17\"></span>9.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _101\"> </span><span class=\"ls12 ws8\">13<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>867<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te an<span class=\"_ _1\"></span>tici<span class=\"_ _1\"></span>pate e di<span class=\"_ _1\"></span>ffer<span class=\"_ _1\"></span>ite<span class=\"_ _1d4\"> </span><span class=\"ff1e ls20 ws22\">52<span class=\"_ _1\"></span>.96<span class=\"_ _1\"></span>0<span class=\"_ _188\"> </span><span class=\"ls7c ws7f\">3<span class=\"_ _1\"></span>9.<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _101\"> </span><span class=\"ls1d ws1f\">13.86<span class=\"_ _0\"></span>7<span class=\"_ _24e\"> </span></span></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te su<span class=\"_ _1\"></span>l red<span class=\"_ _1\"></span>dito d<span class=\"_ _1\"></span>'eser<span class=\"_ _1\"></span>cizi<span class=\"_ _1\"></span>o<span class=\"_ _1d5\"> </span><span class=\"ff2 ls75 ws78\">5.<span class=\"_ _0\"></span>128.8<span class=\"_ _0\"></span>65<span class=\"_ _1b3\"> </span><span class=\"ls6d ws70\">1<span class=\"_ _1\"></span>.9<span class=\"_ _0\"></span>50<span class=\"_ _1\"></span>.770<span class=\"_ _146\"> </span><span class=\"ls9d ws9f\">3<span class=\"_ _1\"></span>.178<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>09<span class=\"_ _1\"></span>5<span class=\"_ _24e\"> </span></span></span></span>Le  impos<span class=\"_ _1\"></span>te  anticipate  del  per<span class=\"_ _1\"></span>iodo  si  riferi<span class=\"_ _1\"></span>scono  prin<span class=\"_ _1\"></span>cipalm<span class=\"_ _1\"></span>ente  al <span class=\"_ _16\"> </span>rila<span class=\"_ _1\"></span>scio  pro-qu<span class=\"_ _1\"></span>ota  (\u20ac <span class=\"_ _16\"> </span>42 migli<span class=\"_ _1\"></span>aia) <span class=\"_ _f\"> </span>delle <span class=\"_ _d\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>imp<span class=\"_ _1\"></span>oste <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>nticipate <span class=\"_ _d\"> </span>regis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ate <span class=\"_ _f\"> </span>sull\u2019elimi<span class=\"_ _1\"></span>nazione<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span><span class=\"ff6\">fir<span class=\"_ _1\"></span>st <span class=\"_ _f\"> </span>time </span>adoption<span class=\"ff3 ls1 ws1\">, degli o<span class=\"_ _1\"></span>neri di q<span class=\"_ _1\"></span>uota<span class=\"_ _1\"></span>zione c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>alizz<span class=\"_ _1\"></span>ati secon<span class=\"_ _1\"></span>do le rego<span class=\"_ _1\"></span>le OIC<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span></span>Di <span class=\"_ _f\"> </span>seguit<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>si <span class=\"_ _17\"></span>r<span class=\"_ _1\"></span>ipor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>la <span class=\"_ _f\"> </span>ricon<span class=\"_ _1\"></span>ciliazio<span class=\"_ _1\"></span>ne <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>ll\u2019onere <span class=\"_ _f\"> </span>fisc<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>te<span class=\"_ _1\"></span>orico <span class=\"_ _f\"> </span>con <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>effetti<span class=\"_ _1\"></span>vo <span class=\"_ _17\"></span>al <span class=\"_ _f\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _f\"> </span>dicemb<span class=\"_ _1\"></span>re 2024 ed al 31 dicem<span class=\"_ _1\"></span>bre 2023:<span class=\"_ _24e\"> </span>RICONCILIAZIONE DE<span class=\"_ _0\"></span>L CARICO F<span class=\"_ _0\"></span>ISCALE<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1d6\"> </span><span class=\"ff2 fc4 ls2c ws2e\">20<span class=\"_ _1\"></span>24<span class=\"_ _144\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span></span>Aliquota teorica<span class=\"_ _0\"></span> IRES<span class=\"_ _b3\"> </span><span class=\"ff1e ls24 ws26\">24%<span class=\"_ _1d7\"> </span>24%</span> Ri<span class=\"_ _1\"></span>sult<span class=\"_ _1\"></span>ato a<span class=\"_ _1\"></span>nte imp<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>te <span class=\"_ _1d8\"> </span><span class=\"ls1f ws21\">21.202.7<span class=\"_ _0\"></span>40 <span class=\"_ _b2\"> </span><span class=\"ls81 ws84\">6<span class=\"_ _1\"></span>.870<span class=\"_ _1\"></span>.43<span class=\"_ _1\"></span>2 </span></span> IR<span class=\"_ _1\"></span>ES te<span class=\"_ _1\"></span>oric<span class=\"_ _1\"></span>a <span class=\"_ _10a\"> </span><span class=\"ff1e ls6b ws6e\">                     5.088.<span class=\"_ _0\"></span>658<span class=\"_ _0\"></span> <span class=\"_ _100\"> </span><span class=\"ls1d ws1f\">                      1.6<span class=\"_ _1\"></span>48.<span class=\"_ _0\"></span>90<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span> </span></span> Vari<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni in au<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>to <span class=\"_ _d5\"> </span><span class=\"ls1b ws1d\">2.05<span class=\"_ _0\"></span>5.062<span class=\"_ _0\"></span> <span class=\"_ _1d9\"> </span><span class=\"ls97 ws99\">35<span class=\"_ _0\"></span>1.<span class=\"_ _1\"></span>357 </span></span> Variazioni<span class=\"_ _0\"></span> in diminuzione <span class=\"_ _bb\"> </span><span class=\"ls27 ws29\">(12<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span>)<span class=\"_ _162\"> </span><span class=\"ls62 ws65\">(23<span class=\"_ _1\"></span>8.191)</span></span> Reddito imponibile <span class=\"_ _1da\"> </span><span class=\"ff1e ls2a ws2c\">                   23<span class=\"_ _1\"></span>.136<span class=\"_ _1\"></span>.11<span class=\"_ _0\"></span>7 <span class=\"_ _6b\"> </span><span class=\"ls20 ws22\">                   6.9<span class=\"_ _1\"></span>83<span class=\"_ _1\"></span>.59<span class=\"_ _1\"></span>8 </span></span> Effe<span class=\"_ _1\"></span>tto per<span class=\"_ _1\"></span>dite fi<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>li <span class=\"_ _c5\"> </span><span class=\"ls27 ws29\">(66<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.717<span class=\"_ _1\"></span>)<span class=\"_ _8\"> </span><span class=\"ls86 ws88\">(28<span class=\"_ _1\"></span>8.<span class=\"_ _1\"></span>021)</span></span> Red<span class=\"_ _1\"></span>dito i<span class=\"_ _1\"></span>mpo<span class=\"_ _1\"></span>nibi<span class=\"_ _1\"></span>le ne<span class=\"_ _1\"></span>tto <span class=\"_ _1db\"> </span>                   22<span class=\"_ _1\"></span>.472.4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _72\"> </span>                     6.<span class=\"_ _1\"></span>69<span class=\"_ _0\"></span>5.<span class=\"_ _1\"></span>577  IR<span class=\"_ _1\"></span>ES 24% <span class=\"_ _192\"> </span><span class=\"ls65 ws68\">5<span class=\"_ _0\"></span>.393.3<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>6 <span class=\"_ _b2\"> </span><span class=\"ls6b ws6e\">1.606.<span class=\"_ _0\"></span>939<span class=\"_ _0\"></span> </span></span> IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>P 3.9% <span class=\"_ _177\"> </span><span class=\"ls2f ws31\">75<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.129<span class=\"_ _1\"></span> <span class=\"_ _1ba\"> </span><span class=\"ls62 ws65\">30<span class=\"_ _1\"></span>4.738<span class=\"_ _1\"></span> </span></span> T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nti <span class=\"_ _1dc\"> </span><span class=\"ff1e ls82 ws85\">                      6<span class=\"_ _1\"></span>.147<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>05 <span class=\"_ _9\"> </span><span class=\"ls20 ws22\">                       1<span class=\"_ _1\"></span>.911.<span class=\"_ _1\"></span>677<span class=\"_ _1\"></span> </span></span> Retti<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>a regi<span class=\"_ _1\"></span>me PE<span class=\"_ _1\"></span>X<span class=\"_ _1dd\"> </span><span class=\"lse ws10\">(<span class=\"_ _0\"></span>1.071.600)<span class=\"_ _45\"> </span><span class=\"ls1 ws1\">                                  - <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </span></span> Im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>te anti<span class=\"_ _1\"></span>cipa<span class=\"_ _1\"></span>te e diff<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>te <span class=\"_ _1de\"> </span><span class=\"ls26 ws28\">52<span class=\"_ _1\"></span>.960<span class=\"_ _1\"></span> <span class=\"_ _1b4\"> </span><span class=\"ls6c ws6f\">3<span class=\"_ _1\"></span>9.<span class=\"_ _17\"></span>0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> </span></span><span class=\"ls26 ws28\"><span class=\"ls6c ws6f\"></span></span><span class=\"ls26 ws28\"><span class=\"ls6c ws6f\"></span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _1\"></span>ale i<span class=\"_ _1\"></span>mpos<span class=\"_ _1\"></span>te su<span class=\"_ _1\"></span>l red<span class=\"_ _1\"></span>dito d<span class=\"_ _1\"></span>'eser<span class=\"_ _1\"></span>cizi<span class=\"_ _1\"></span>o<span class=\"_ _1df\"> </span><span class=\"ff2 ls75 ws78\">5.<span class=\"_ _0\"></span>128.8<span class=\"_ _0\"></span>65<span class=\"_ _fd\"> </span><span class=\"ls6d ws70\">1<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>950<span class=\"_ _1\"></span>.770<span class=\"_ _24e\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "15. Risulta<span class=\"_ _0\"></span>to per azione<span class=\"_ _24e\"> </span>Il risult<span class=\"_ _1\"></span>ato per azione \u00e8 calco<span class=\"_ _1\"></span>lato divide<span class=\"_ _1\"></span>ndo il risult<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ile agli azionis<span class=\"_ _1\"></span>ti<span class=\"_ _14\"></span> ordi<span class=\"_ _1\"></span>nari <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o pe<span class=\"_ _1\"></span>r il <span class=\"_ _1\"></span>nume<span class=\"_ _1\"></span>ro me<span class=\"_ _1\"></span>dio <span class=\"_ _1\"></span>pond<span class=\"_ _1\"></span>erato <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e azio<span class=\"_ _1\"></span>ni or<span class=\"_ _1\"></span>dinari<span class=\"_ _1\"></span>e in <span class=\"_ _1\"></span>circol<span class=\"_ _1\"></span>azione nel p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>do, con l\u2019escl<span class=\"_ _1\"></span>usione d<span class=\"_ _1\"></span>elle azio<span class=\"_ _1\"></span>ni prop<span class=\"_ _1\"></span>rie. Il <span class=\"_ _1\"></span>risu<span class=\"_ _1\"></span>ltato <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r a<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>dilu<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>\u00e8 c<span class=\"_ _1\"></span>alcol<span class=\"_ _1\"></span>ato d<span class=\"_ _1\"></span>ivide<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risu<span class=\"_ _1\"></span>ltato <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>ibuib<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>agl<span class=\"_ _24e\"> </span>azion<span class=\"_ _1\"></span>isti <span class=\"_ _f\"> </span>o<span class=\"_ _1\"></span>rdinar<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>apog<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>per <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>num<span class=\"_ _1\"></span>ero <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>edio <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>onde<span class=\"_ _1\"></span>rato <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _d\"> </span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>ordi<span class=\"_ _1\"></span>narie <span class=\"_ _d\"> </span>in circ<span class=\"_ _0\"></span>olazione durant<span class=\"_ _0\"></span>e il periodo, con<span class=\"_ _0\"></span> l\u2019esclu<span class=\"_ _0\"></span>sione delle azi<span class=\"_ _0\"></span>oni proprie, tenendo co<span class=\"_ _0\"></span>nto degli<span class=\"_ _0\"></span> effetti<span class=\"_ _18\"></span> di tu<span class=\"_ _1\"></span>tte le poten<span class=\"_ _1\"></span>ziali azion<span class=\"_ _1\"></span>i ordina<span class=\"_ _1\"></span>rie con eff<span class=\"_ _1\"></span>etto dilui<span class=\"_ _1\"></span>tivo. Di <span class=\"_ _1\"></span>seg<span class=\"_ _1\"></span>uito <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>spos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risult<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>nume<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>ordin<span class=\"_ _1\"></span>arie <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cal<span class=\"_ _1\"></span>colo del ris<span class=\"_ _1\"></span>ultato pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>azi<span class=\"_ _1\"></span>one base e diluito, de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ati <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span>condo la meto<span class=\"_ _1\"></span>dolog<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>revist<span class=\"_ _1\"></span>a dal prin<span class=\"_ _1\"></span>cipio cont<span class=\"_ _1\"></span>abile I<span class=\"_ _1\"></span>AS 33<span class=\"_ _1\"></span>.<span class=\"_ _24e\"> </span>RISUL<span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TO<span class=\"_ _0\"></span> PER AZIONI<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _e5\"> </span><span class=\"ff2 fc4 ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _4c\"> </span>3<span class=\"_ _1\"></span>1/1<span class=\"_ _1\"></span>2/2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span>Uti<span class=\"_ _1\"></span>le/(Per<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>a) per a<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e<span class=\"_ _9d\"> </span>                    0,93 <span class=\"_ _fa\"> </span>                     0,<span class=\"_ _1\"></span>21 Uti<span class=\"_ _1\"></span>le/(Per<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>a) per a<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>i dilu<span class=\"_ _1\"></span>ite<span class=\"_ _94\"> </span>                    0,93 <span class=\"_ _fa\"> </span>                     0,<span class=\"_ _1\"></span>21 Nu<span class=\"_ _1\"></span>mer<span class=\"_ _1\"></span>o medi<span class=\"_ _1\"></span>o pon<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ato d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e azio<span class=\"_ _1\"></span>ni in ci<span class=\"_ _1\"></span>rcol<span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ne<span class=\"_ _16e\"> </span><span class=\"ff3\"> <span class=\"_ _1e0\"> </span> </span>Base<span class=\"_ _1e1\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>7<span class=\"_ _15c\"> </span><span class=\"lsd6 wsdc\">16.54<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.58<span class=\"_ _0\"></span>2<span class=\"_ _24e\"> </span></span></span>Dilui<span class=\"_ _1\"></span>to<span class=\"_ _1e2\"> </span><span class=\"ls7f ws82\">1<span class=\"_ _1\"></span>7.<span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>3<span class=\"_ _17\"></span>.<span class=\"_ _17\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _17\"></span>7<span class=\"_ _15c\"> </span><span class=\"lsd6 wsdc\">16.54<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.58<span class=\"_ _0\"></span>2<span class=\"_ _24e\"> </span></span></span>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DisclosureOfResultPerShare",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs449\">16. Compensi c<span class=\"_ _2\"></span>orrisposti alla socie<span class=\"_ _0\"></span>t\u00e0 di r<span class=\"_ _0\"></span>evisione<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs44a\">Ai sens<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _0\"></span>ar<span class=\"_ _1\"></span>t. 1<span class=\"_ _0\"></span>49-duod<span class=\"_ _1\"></span>ecies de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Regol<span class=\"_ _1\"></span>amento Emitte<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>Co<span class=\"_ _1\"></span>nsob, si informa che i corri<span class=\"_ _1\"></span>spettiv<span class=\"_ _1\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs44b\">rela<span class=\"_ _1\"></span>tivi <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>revis<span class=\"_ _1\"></span>ione, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>attes<span class=\"_ _1\"></span>tazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ltri <span class=\"_ _17\"></span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esi <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>lla </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs44c\">soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>revisi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>BDO <span class=\"_ _1\"></span>It<span class=\"_ _1\"></span>alia <span class=\"_ _1\"></span>S.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>., <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r la <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 C<span class=\"_ _1\"></span>apog<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o e <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r l<span class=\"_ _1\"></span>e su<span class=\"_ _1\"></span>e co<span class=\"_ _1\"></span>ntroll<span class=\"_ _1\"></span>ate, s<span class=\"_ _1\"></span>ono </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs44d\">cos\u00ec sud<span class=\"_ _1\"></span>divisi:<span class=\"_ _24e\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc4 sc0 ls1b ws1d gs44e\">COMPENSI<span class=\"_ _0\"></span> SOCIET<span class=\"_ _2\"></span>\u00c0 DI REVISIONE<span class=\"_ _24e\"> </span></div><div class=\"t m0 h17 ff6 fs3 fc1 sc0 ls1 ws1 gs44f\">(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1c ws1e gs450\">Corrispettivi di<span class=\"_ _24e\"> </span></div><div class=\"t m0 h10 ffb fs3 fc4 sc0 ls1 ws1 gs451\">com<span class=\"_ _1\"></span>pet<span class=\"_ _1\"></span>enza 2<span class=\"_ _1\"></span>024<span class=\"_ _24e\"> </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1d ws1f gs452\">Revisi<span class=\"_ _0\"></span>one contabile <span class=\"_ _c1\"> </span><span class=\"ls63 ws66\">53.50<span class=\"_ _1\"></span>0<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs453\">Se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>izi co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>lati al<span class=\"_ _1\"></span>l'attiv<span class=\"_ _1\"></span>it\u00e0 d<span class=\"_ _1\"></span>i revi<span class=\"_ _1\"></span>sion<span class=\"_ _1\"></span>e cont<span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>le<span class=\"_ _1e3\"> </span><span class=\"ls28 ws2a\">4.<span class=\"_ _2\"></span>000<span class=\"_ _24e\"> </span></span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs454\">Se<span class=\"_ _1\"></span>rv<span class=\"_ _1\"></span>izi co<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>lati al p<span class=\"_ _1\"></span>roce<span class=\"_ _1\"></span>sso d<span class=\"_ _1\"></span>i tra<span class=\"_ _1\"></span>nsl<span class=\"_ _1\"></span>isti<span class=\"_ _1\"></span>ng<span class=\"_ _1e4\"> </span><span class=\"ls1b ws1d\">37<span class=\"_ _0\"></span>0.0<span class=\"_ _1\"></span>00 </span></div><div class=\"t m0 he ff3 fs3 fc1 sc0 ls1 ws1 gs455\">Al<span class=\"_ _1\"></span>tri c<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>ensi <span class=\"_ _199\"> </span><span class=\"ls24 ws26\">16.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _24e\"> </span></span><span class=\"ls24 ws26\"> </span></div>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DisclosureOfFeesToTheAuditingFirm",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "Altr<span class=\"_ _0\"></span>e inf<span class=\"_ _2\"></span>ormazioni obbliga<span class=\"_ _0\"></span>torie<span class=\"_ _24e\"> </span>Inf<span class=\"_ _2\"></span>ormativ<span class=\"_ _0\"></span>a per se<span class=\"_ _0\"></span>ttori oper<span class=\"_ _2\"></span>ativi<span class=\"_ _24e\"> </span>Il <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>abile <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>ernazi<span class=\"_ _1\"></span>onale <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>8 <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chiede <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>bilan<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>conso<span class=\"_ _1\"></span>lidati <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n cui <span class=\"_ _17\"></span>la <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>apog<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>bia <span class=\"_ _1\"></span>titol<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ebito <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ativi <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>apit<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>egoziati <span class=\"_ _1\"></span>in <span class=\"_ _17\"></span>un mer<span class=\"_ _1\"></span>cato pu<span class=\"_ _1\"></span>bblico, fo<span class=\"_ _1\"></span>rnisc<span class=\"_ _1\"></span>a un\u2019infor<span class=\"_ _1\"></span>mativa p<span class=\"_ _1\"></span>er setto<span class=\"_ _1\"></span>ri ope<span class=\"_ _1\"></span>rativ<span class=\"_ _1\"></span>i. Per se<span class=\"_ _1\"></span>ttore op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>vo, si intend<span class=\"_ _1\"></span>e quella co<span class=\"_ _1\"></span>mpon<span class=\"_ _1\"></span>ente di un'entit<span class=\"_ _1\"></span>\u00e0:<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">che <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>ntra<span class=\"_ _1\"></span>prend<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>im<span class=\"_ _1\"></span>prend<span class=\"_ _1\"></span>itoria<span class=\"_ _1\"></span>li <span class=\"_ _17\"></span>gener<span class=\"_ _1\"></span>atri<span class=\"_ _1\"></span>ci <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>(com<span class=\"_ _1\"></span>presi <span class=\"_ _17\"></span>i <span class=\"_ _f\"></span>ricav<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>i </span>cos<span class=\"_ _1\"></span>ti rigua<span class=\"_ _1\"></span>rdanti op<span class=\"_ _1\"></span>eraz<span class=\"_ _1\"></span>ioni con al<span class=\"_ _1\"></span>tre comp<span class=\"_ _1\"></span>onenti d<span class=\"_ _1\"></span>ella me<span class=\"_ _1\"></span>desim<span class=\"_ _1\"></span>a entit<span class=\"_ _1\"></span>\u00e0);<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">i <span class=\"_ _17\"></span>cu<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>risu<span class=\"_ _1\"></span>ltati <span class=\"_ _f\"> </span>oper<span class=\"_ _1\"></span>ativi <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>rivi<span class=\"_ _1\"></span>sti <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>erio<span class=\"_ _1\"></span>dica<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _f\"> </span>alto <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _f\"></span>decisio<span class=\"_ _1\"></span>nale <span class=\"_ _f\"></span>oper<span class=\"_ _1\"></span>ativo </span>del<span class=\"_ _1\"></span>l'entit\u00e0 <span class=\"_ _1\"></span>ai fi<span class=\"_ _1\"></span>ni de<span class=\"_ _1\"></span>ll'adozione <span class=\"_ _1\"></span>di d<span class=\"_ _1\"></span>ecisio<span class=\"_ _1\"></span>ni in <span class=\"_ _1\"></span>meri<span class=\"_ _1\"></span>to alle <span class=\"_ _1\"></span>riso<span class=\"_ _1\"></span>rse <span class=\"_ _1\"></span>da al<span class=\"_ _1\"></span>loc<span class=\"_ _1\"></span>are al <span class=\"_ _1\"></span>setto<span class=\"_ _1\"></span>re e <span class=\"_ _1\"></span>della valu<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>one dei r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>ati; e<span class=\"_ _24e\"> </span>\u2022 <span class=\"_ _20\"> </span><span class=\"ff3 fs4 fc1\">per l<span class=\"_ _1\"></span>a quale s<span class=\"_ _1\"></span>ono dis<span class=\"_ _1\"></span>ponibi<span class=\"_ _1\"></span>li inform<span class=\"_ _1\"></span>azioni di b<span class=\"_ _1\"></span>ilanci<span class=\"_ _1\"></span>o separ<span class=\"_ _1\"></span>ate<span class=\"_ _24e\"> </span></span><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs457\">Sull<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>base <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _f\"></span>previs<span class=\"_ _1\"></span>to <span class=\"_ _f\"></span>dall\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _f\"> </span>8<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _f\"> </span>Ammi<span class=\"_ _1\"></span>nistr<span class=\"_ _1\"></span>atori <span class=\"_ _f\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _f\"></span>hanno <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>tenuto <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>agionevo<span class=\"_ _1\"></span>le </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs458\">for<span class=\"_ _1\"></span>nire <span class=\"_ _17\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>va <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>setto<span class=\"_ _1\"></span>ri <span class=\"_ _17\"></span>op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _17\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e, <span class=\"_ _17\"></span>in <span class=\"_ _f\"> </span>linea <span class=\"_ _f\"> </span>con <span class=\"_ _17\"></span>il <span class=\"_ _f\"> </span>para<span class=\"_ _1\"></span>grafo <span class=\"_ _f\"></span>1<span class=\"_ _0\"></span>3 <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsc wse gs459\">medesimo principio <span class=\"_ _2\"></span>contabile, la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ff6 ls6 ws6\">business <span class=\"_ _2\"></span>units<span class=\"ff3\"> <span class=\"_ _0\"></span>diverse <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>quella <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Co-<span class=\"_ _0\"></span>Sviluppo<span class=\"_ _0\"></span> no<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>soddisfano </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls5 ws5 gs45a\">n\u00e9 singolarment<span class=\"_ _0\"></span>e, n\u00e9 in aggregato, alcuna soglia<span class=\"_ _0\"></span> quantit<span class=\"_ _1\"></span>ativ<span class=\"_ _0\"></span>e prevista; si rimanda alla Relazi<span class=\"_ _0\"></span>one </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs45b\">del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>Ge<span class=\"_ _1\"></span>stion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>aggio<span class=\"_ _1\"></span>ri <span class=\"_ _f\"> </span>info<span class=\"_ _1\"></span>rmazio<span class=\"_ _1\"></span>ni <span class=\"_ _f\"> </span>circ<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>l\u2019<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>dame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>posizion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span><span class=\"ff6\">busin<span class=\"_ _1\"></span>ess </span></div><div class=\"t m0 h8 ff6 fs4 fc1 sc0 ls5c ws5f gs45c\">units<span class=\"ff3 ls1 ws1\"> d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo. </span></div>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DescriptionOfAccountingPolicyForEntitysReportableSegments",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs45e\">Gestione del rischio finanziario: obie<span class=\"_ _2\"></span>ttivi e criteri<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs45f\">Il <span class=\"_ _2\"></span>Co<span class=\"_ _1\"></span>nsiglio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>mmini<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>iesa<span class=\"_ _1\"></span>mina <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>corda <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>olitich<span class=\"_ _1\"></span>e <span class=\"_ _56\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>ges<span class=\"_ _1\"></span>tire <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>incip<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>tipo<span class=\"_ _1\"></span>logie </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs460\">di ris<span class=\"_ _1\"></span>chi fina<span class=\"_ _1\"></span>nziari, co<span class=\"_ _1\"></span>me di seg<span class=\"_ _1\"></span>uito esp<span class=\"_ _1\"></span>osto.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 lsd7 wsdd gs461\">Rischio c<span class=\"_ _1\"></span>redito<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs462\">Il <span class=\"_ _17\"></span>risch<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _17\"></span>rap<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>enta <span class=\"_ _17\"></span>l\u2019espos<span class=\"_ _1\"></span>izione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>empim<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs463\">obb<span class=\"_ _1\"></span>ligazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ropa<span class=\"_ _1\"></span>rti. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ticola<span class=\"_ _1\"></span>rmente <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>spos<span class=\"_ _1\"></span>to a<span class=\"_ _1\"></span>l r<span class=\"_ _1\"></span>ischio <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs464\">i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ropr<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>clie<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rit<span class=\"_ _1\"></span>arda<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>ade<span class=\"_ _1\"></span>mpier<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _17\"></span>prop<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bblig<span class=\"_ _1\"></span>hi <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>pag<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>nei <span class=\"_ _17\"></span>term<span class=\"_ _1\"></span>ini </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs465\">e <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>mo<span class=\"_ _1\"></span>dalit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>conven<span class=\"_ _1\"></span>ute, <span class=\"_ _d\"> </span>gr<span class=\"_ _1\"></span>azie <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>nche <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>atto <span class=\"_ _d\"> </span>di <span class=\"_ _16\"> </span>oper<span class=\"_ _1\"></span>are <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>rimar<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span><span class=\"ff6 lsc wse\">player<span class=\"ff3\"> <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>in<span class=\"_ _1\"></span>dubbia </span></span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls6 ws6 gs466\">solvibili<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>\u00e0.<span class=\"_ _0\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs467\">Ai <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mmerc<span class=\"_ _1\"></span>iali, <span class=\"_ _17\"></span>ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ado<span class=\"_ _1\"></span>ttate <span class=\"_ _17\"></span>po<span class=\"_ _1\"></span>litiche <span class=\"_ _17\"></span>vo<span class=\"_ _1\"></span>lte <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>assic<span class=\"_ _1\"></span>urare <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>olvib<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _17\"></span>clienti<span class=\"_ _18\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs468\">e <span class=\"_ _f\"> </span>limit<span class=\"_ _1\"></span>are <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sposi<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>ischio <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>redito <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"> </span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>mittente </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs469\">e <span class=\"_ _f\"> </span>mo<span class=\"_ _1\"></span>nitor<span class=\"_ _1\"></span>aggio. <span class=\"_ _d\"> </span>Infi<span class=\"_ _1\"></span>ne, <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>icam<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>tu<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _f\"> </span>ve<span class=\"_ _1\"></span>ngono <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ottopos<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>ad <span class=\"_ _d\"> </span>una <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>one </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs46a\">ana<span class=\"_ _1\"></span>litica per <span class=\"_ _0\"></span>singol<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>ente, <span class=\"_ _0\"></span>pro<span class=\"_ _1\"></span>ceden<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>nei casi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>ospetti un<span class=\"_ _0\"></span>\u2019eventual<span class=\"_ _1\"></span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs46b\">per<span class=\"_ _1\"></span>dita d<span class=\"_ _1\"></span>i valor<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 lsd7 wsdd gs46c\">Rischio d<span class=\"_ _1\"></span>i me<span class=\"_ _1\"></span>rcato<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs46d\">Il <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>mer<span class=\"_ _1\"></span>cato <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>ce <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>ariabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>ausa <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs46e\">var<span class=\"_ _1\"></span>iazioni <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ezzi <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rcato <span class=\"_ _17\"></span>(preva<span class=\"_ _1\"></span>lentem<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>tas<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eress<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>) <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he, <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ltre </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs46f\">a <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>dific<span class=\"_ _1\"></span>arne <span class=\"_ _f\"></span>i <span class=\"_ _17\"></span>flussi <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ri <span class=\"_ _17\"></span>attesi<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>pu\u00f2 <span class=\"_ _f\"></span>gener<span class=\"_ _1\"></span>are <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>naspe<span class=\"_ _1\"></span>ttato <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>costi <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>oner<span class=\"_ _1\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls5 ws5 gs470\">finanziari.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 ls1 ws1 gs471\">Risc<span class=\"_ _0\"></span>hio Camb<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs472\">Il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>uppo \u00e8 <span class=\"_ _2\"></span>esp<span class=\"_ _1\"></span>osto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>var<span class=\"_ _1\"></span>iazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipa<span class=\"_ _1\"></span>lmente <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>oste </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs473\">di bilanc<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>esp<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>in valute diver<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>ll\u2019Eu<span class=\"_ _1\"></span>ro; <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>utt<span class=\"_ _1\"></span>avia, la <span class=\"_ _0\"></span>attu<span class=\"_ _1\"></span>ale limit<span class=\"_ _1\"></span>ata oper<span class=\"_ _1\"></span>ativit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lla filiale </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs474\">USA non e<span class=\"_ _1\"></span>spone il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o a <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ischi di ca<span class=\"_ _1\"></span>mbio di natu<span class=\"_ _1\"></span>ra \u201ctr<span class=\"_ _1\"></span>aslati<span class=\"_ _1\"></span>va\u201d <span class=\"_ _0\"></span>(ris<span class=\"_ _1\"></span>chio che le flutt<span class=\"_ _1\"></span>uazion<span class=\"_ _1\"></span>i dei </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs475\">ta<span class=\"_ _1\"></span>ssi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nver<span class=\"_ _1\"></span>tire <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>contro<span class=\"_ _1\"></span>llate) <span class=\"_ _1\"></span>e/<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>\u201c<span class=\"_ _1\"></span>tran<span class=\"_ _1\"></span>sattiva\u201d <span class=\"_ _17\"></span>(in </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs476\">qua<span class=\"_ _1\"></span>nto svolge la p<span class=\"_ _1\"></span>ropri<span class=\"_ _1\"></span>a attivit<span class=\"_ _1\"></span>\u00e0 preva<span class=\"_ _1\"></span>lentem<span class=\"_ _1\"></span>ente in Pa<span class=\"_ _1\"></span>esi dell<span class=\"_ _1\"></span>a c.d. Eur<span class=\"_ _1\"></span>oz<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>).<span class=\"_ _24e\"> </span></div><div class=\"t m0 h22 ff31 fs12 fc0 sc0 ls1 ws1 gs477\">Risc<span class=\"_ _0\"></span>hio sui tassi di int<span class=\"_ _0\"></span>eresse<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs478\">ll <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>cillazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>interes<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>esse<span class=\"_ _1\"></span>nzialme<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziamenti <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>medio/<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs479\">lungo <span class=\"_ _13\"> </span>termi<span class=\"_ _1\"></span>ne <span class=\"_ _15\"> </span>negoziati <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>asso <span class=\"_ _15\"> </span>v<span class=\"_ _1\"></span>ariab<span class=\"_ _1\"></span>ile. <span class=\"_ _15\"> </span>Eventual<span class=\"_ _1\"></span>i  fl<span class=\"_ _1\"></span>uttuaz<span class=\"_ _1\"></span>ioni <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>,  di <span class=\"_ _13\"> </span>conseg<span class=\"_ _1\"></span>uenz<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs47a\">pot<span class=\"_ _1\"></span>rebbe<span class=\"_ _1\"></span>ro <span class=\"_ _f\"> </span>pro<span class=\"_ _1\"></span>durre <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ffetti <span class=\"_ _f\"> </span>neg<span class=\"_ _1\"></span>ativi <span class=\"_ _f\"> </span>su<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>situ<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>ica <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po. <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs47b\">ges<span class=\"_ _1\"></span>tione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>risch<span class=\"_ _1\"></span>io <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>tass<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>intere<span class=\"_ _1\"></span>sse <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>st<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>fi<span class=\"_ _1\"></span>nora <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ssenzia<span class=\"_ _1\"></span>lmente <span class=\"_ _f\"> </span>vol<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>mini<span class=\"_ _1\"></span>mizza<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs47c\">cos<span class=\"_ _1\"></span>ti di finanzia<span class=\"_ _1\"></span>mento e a st<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zare i fl<span class=\"_ _1\"></span>ussi finan<span class=\"_ _1\"></span>ziari. Il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po ha inol<span class=\"_ _1\"></span>tre conver<span class=\"_ _1\"></span>tito pa<span class=\"_ _1\"></span>rte d<span class=\"_ _1\"></span>ei </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsc wse gs47d\">finanziamenti <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _1\"></span>var<span class=\"_ _1\"></span>iabile<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>finanziamenti <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _1\"></span>fisso <span class=\"_ _17\"></span>attr<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>verso <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>stipula <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>strum<span class=\"_ _1\"></span>enti<span class=\"_ _29\"></span> </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs47e\">fina<span class=\"_ _1\"></span>nziari der<span class=\"_ _1\"></span>ivati con final<span class=\"_ _1\"></span>it\u00e0 di cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura. Per qu<span class=\"_ _1\"></span>esto moti<span class=\"_ _1\"></span>vo, <span class=\"_ _0\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>dat<span class=\"_ _1\"></span>a di chiusur<span class=\"_ _1\"></span>a del pres<span class=\"_ _1\"></span>ente </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs47f\">bila<span class=\"_ _1\"></span>ncio, <span class=\"_ _d\"> </span>il <span class=\"_ _16\"> </span>potenzi<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _f\"> </span>a <span class=\"_ _16\"> </span>Conto <span class=\"_ _d\"> </span>Eco<span class=\"_ _1\"></span>nomico <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>varia<span class=\"_ _1\"></span>zione <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>assi <span class=\"_ _d\"> </span>in <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>umento <span class=\"_ _16\"> </span>e <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>n </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 lsc wse gs480\">diminuzione (<span class=\"ff6 lsa wsb\">sensitivi<span class=\"_ _0\"></span>ty analysis<span class=\"ff3 ls1 ws1\">) non \u00e8 signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vo.<span class=\"_ _24e\"> </span></span></span></div>Ris<span class=\"_ _0\"></span>chio liquidit\u00e0<span class=\"_ _24e\"> </span>Il <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>abbia <span class=\"_ _f\"> </span>diffi<span class=\"_ _1\"></span>colt<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>ad <span class=\"_ _f\"> </span>adem<span class=\"_ _1\"></span>piere <span class=\"_ _f\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>obblig<span class=\"_ _1\"></span>azioni asso<span class=\"_ _1\"></span>ciate a <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e. A<span class=\"_ _1\"></span>llo <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ale, <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po r<span class=\"_ _1\"></span>itiene <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>apa<span class=\"_ _1\"></span>cit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>are ca<span class=\"_ _1\"></span>ssa, <span class=\"_ _17\"></span>gr<span class=\"_ _1\"></span>azie <span class=\"_ _17\"></span>anch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>game<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>pres<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>avanz<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>ria<span class=\"_ _1\"></span>ddeb<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i cos<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>sos<span class=\"_ _1\"></span>tenuti<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>ed il contenim<span class=\"_ _1\"></span>ento dell\u2019esp<span class=\"_ _1\"></span>osizione ban<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>appre<span class=\"_ _1\"></span>sentin<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>ementi di st<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0, suffi<span class=\"_ _1\"></span>cienti a ga<span class=\"_ _1\"></span>rantir<span class=\"_ _1\"></span>le le fon<span class=\"_ _1\"></span>ti neces<span class=\"_ _1\"></span>sarie p<span class=\"_ _1\"></span>er il pr<span class=\"_ _1\"></span>osieguo d<span class=\"_ _1\"></span>elle atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _24e\"> </span>.<span class=\"_ _24e\"> </span>Risc<span class=\"_ _0\"></span>hi connessi al qua<span class=\"_ _1\"></span>dro macroeconomico mond<span class=\"_ _1\"></span>iale Nel  cors<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>degl<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>ultim<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>anni  il <span class=\"_ _16\"> </span>qua<span class=\"_ _1\"></span>dro  macroe<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>ico <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>s<span class=\"_ _1\"></span>tato  car<span class=\"_ _1\"></span>atteriz<span class=\"_ _1\"></span>zato  da <span class=\"_ _16\"> </span>un\u2019<span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>evata ince<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>zza<span class=\"_ _1\"></span>. L<span class=\"_ _56\"></span>\u2019ins<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0 geopol<span class=\"_ _1\"></span>itica<span class=\"_ _1\"></span>, e in par<span class=\"_ _1\"></span>tico<span class=\"_ _1\"></span>lare il con<span class=\"_ _1\"></span>flitto Russ<span class=\"_ _1\"></span>o-Ucr<span class=\"_ _1\"></span>aino ini<span class=\"_ _1\"></span>ziato a febb<span class=\"_ _1\"></span>raio 2022 <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _13\"> </span>il <span class=\"_ _12\"> </span>pi\u00f9 <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>cente <span class=\"_ _13\"> </span>co<span class=\"_ _1\"></span>nflitto <span class=\"_ _12\"> </span>isr<span class=\"_ _1\"></span>aelian<span class=\"_ _1\"></span>o-pal<span class=\"_ _1\"></span>estin<span class=\"_ _1\"></span>ese, <span class=\"_ _12\"> </span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _12\"> </span>dete<span class=\"_ _1\"></span>rminato <span class=\"_ _12\"> </span>u<span class=\"_ _1\"></span>no <span class=\"_ _13\"> </span>s<span class=\"_ _1\"></span>cenari<span class=\"_ _1\"></span>o es<span class=\"_ _1\"></span>trema<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>pless<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>e i<span class=\"_ _1\"></span>mpreved<span class=\"_ _1\"></span>ibile, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aratt<span class=\"_ _1\"></span>erizz<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>feno<span class=\"_ _1\"></span>meni <span class=\"_ _1\"></span>infla<span class=\"_ _1\"></span>ttivi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>dina<span class=\"_ _1\"></span>miche for<span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>ente <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>pecu<span class=\"_ _1\"></span>lative. <span class=\"_ _16\"> </span>In <span class=\"_ _16\"> </span>par<span class=\"_ _1\"></span>ticol<span class=\"_ _1\"></span>are, <span class=\"_ _16\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _d\"> </span>fe<span class=\"_ _1\"></span>nome<span class=\"_ _1\"></span>ni <span class=\"_ _d\"> </span>h<span class=\"_ _1\"></span>anno <span class=\"_ _16\"> </span>gene<span class=\"_ _1\"></span>rato <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>impatt<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>sui  prezz<span class=\"_ _1\"></span>i del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>ene<span class=\"_ _1\"></span>rgia e de<span class=\"_ _1\"></span>lle mater<span class=\"_ _1\"></span>ie prime<span class=\"_ _1\"></span>, cos\u00ec come sull<span class=\"_ _1\"></span>a continuit<span class=\"_ _1\"></span>\u00e0 nell<span class=\"_ _1\"></span>e forni<span class=\"_ _1\"></span>ture e pi\u00f9 in gen<span class=\"_ _1\"></span>eral<span class=\"_ _1\"></span>e un for<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019inflazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>su <span class=\"_ _17\"></span>sca<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ndiale<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nsegu<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>aspri<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>olitic<span class=\"_ _1\"></span>he mon<span class=\"_ _1\"></span>eta<span class=\"_ _1\"></span>rie <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>anche <span class=\"_ _17\"></span>ce<span class=\"_ _1\"></span>ntral<span class=\"_ _1\"></span>i. <span class=\"_ _17\"></span>Sebb<span class=\"_ _1\"></span>ene <span class=\"_ _17\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span>no <span class=\"_ _17\"></span>intere<span class=\"_ _1\"></span>ssi <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>retti <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>indir<span class=\"_ _1\"></span>etti<span class=\"_ _1a\"></span> signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vi ne<span class=\"_ _1\"></span>lle are<span class=\"_ _1\"></span>e inter<span class=\"_ _1\"></span>essate <span class=\"_ _1\"></span>dal con<span class=\"_ _1\"></span>flitto, il <span class=\"_ _1\"></span>Gru<span class=\"_ _1\"></span>ppo con<span class=\"_ _1\"></span>tinua a <span class=\"_ _1\"></span>monito<span class=\"_ _1\"></span>rare <span class=\"_ _1\"></span>cost<span class=\"_ _1\"></span>anteme<span class=\"_ _1\"></span>nte l\u2019evoluzion<span class=\"_ _1\"></span>e del conte<span class=\"_ _1\"></span>sto mac<span class=\"_ _1\"></span>roeco<span class=\"_ _1\"></span>nomico e<span class=\"_ _1\"></span>d i relativ<span class=\"_ _1\"></span>i impatti su<span class=\"_ _1\"></span>l busin<span class=\"_ _1\"></span>ess.<span class=\"_ _24e\"> </span>Risc<span class=\"_ _0\"></span>hio da c<span class=\"_ _1\"></span>yber security Il <span class=\"_ _15\"> </span>cre<span class=\"_ _1\"></span>scente <span class=\"_ _15\"> </span>uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>sis<span class=\"_ _1\"></span>temi <span class=\"_ _15\"> </span>inf<span class=\"_ _1\"></span>ormati<span class=\"_ _1\"></span>ci  e <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>iffusio<span class=\"_ _1\"></span>ne <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>p<span class=\"_ _1\"></span>rocessi <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>i  dig<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>izzazi<span class=\"_ _1\"></span>one aum<span class=\"_ _1\"></span>enta<span class=\"_ _1\"></span>no <span class=\"_ _16\"> </span>l\u2019espo<span class=\"_ _1\"></span>sizione  del  Gr<span class=\"_ _1\"></span>uppo  a  tale  tipo  di  risch<span class=\"_ _1\"></span>io, <span class=\"_ _16\"> </span>le  cui  conseg<span class=\"_ _1\"></span>uenze  potre<span class=\"_ _1\"></span>bbero dete<span class=\"_ _1\"></span>rmina<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>perdi<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>dati, <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>terru<span class=\"_ _1\"></span>zioni <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _f\"> </span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>viola<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>priv<span class=\"_ _1\"></span>acy. <span class=\"_ _17\"></span>B<span class=\"_ _1\"></span>ench<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _17\"></span>n<span class=\"_ _1\"></span>on par<span class=\"_ _1\"></span>tico<span class=\"_ _1\"></span>larm<span class=\"_ _1\"></span>ente  espos<span class=\"_ _1\"></span>to  a <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ale  risch<span class=\"_ _1\"></span>io,  il <span class=\"_ _16\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>\u00e8  comun<span class=\"_ _1\"></span>que  imp<span class=\"_ _1\"></span>egnato  in  una  contin<span class=\"_ _1\"></span>ua attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>affor<span class=\"_ _1\"></span>zame<span class=\"_ _1\"></span>nto <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _f\"> </span>sis<span class=\"_ _1\"></span>temi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>rotezion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>e <span class=\"_ _d\"> </span>pr<span class=\"_ _1\"></span>ocedu<span class=\"_ _1\"></span>re, <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>ormazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>p<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>onale <span class=\"_ _d\"> </span>e poten<span class=\"_ _1\"></span>ziamento d<span class=\"_ _1\"></span>elle inf<span class=\"_ _1\"></span>ras<span class=\"_ _1\"></span>trutt<span class=\"_ _1\"></span>ure IT con p<span class=\"_ _1\"></span>resid<span class=\"_ _1\"></span>i dedic<span class=\"_ _1\"></span>ati<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DislcosureOfFinancialRiskManagement",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "Rischio c<span class=\"_ _1\"></span>redito<span class=\"_ _24e\"> </span>Il <span class=\"_ _17\"></span>risch<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _17\"></span>rap<span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>enta <span class=\"_ _17\"></span>l\u2019espos<span class=\"_ _1\"></span>izione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>gr<span class=\"_ _1\"></span>uppo <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>eventu<span class=\"_ _1\"></span>ali <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>empim<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle obb<span class=\"_ _1\"></span>ligazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ropa<span class=\"_ _1\"></span>rti. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ticola<span class=\"_ _1\"></span>rmente <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>spos<span class=\"_ _1\"></span>to a<span class=\"_ _1\"></span>l r<span class=\"_ _1\"></span>ischio <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ropr<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>clie<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>rit<span class=\"_ _1\"></span>arda<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>ade<span class=\"_ _1\"></span>mpier<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _17\"></span>prop<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bblig<span class=\"_ _1\"></span>hi <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>pag<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>nei <span class=\"_ _17\"></span>term<span class=\"_ _1\"></span>ini e <span class=\"_ _d\"> </span>ne<span class=\"_ _1\"></span>lle <span class=\"_ _d\"> </span>mo<span class=\"_ _1\"></span>dalit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>conven<span class=\"_ _1\"></span>ute, <span class=\"_ _d\"> </span>gr<span class=\"_ _1\"></span>azie <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>nche <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>atto <span class=\"_ _d\"> </span>di <span class=\"_ _16\"> </span>oper<span class=\"_ _1\"></span>are <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>rimar<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span><span class=\"ff6 lsc wse\">player<span class=\"ff3\"> <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>in<span class=\"_ _1\"></span>dubbia </span></span>solvibili<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>\u00e0.<span class=\"_ _0\"></span> Ai <span class=\"_ _17\"></span>fin<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mmerc<span class=\"_ _1\"></span>iali, <span class=\"_ _17\"></span>ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ado<span class=\"_ _1\"></span>ttate <span class=\"_ _17\"></span>po<span class=\"_ _1\"></span>litiche <span class=\"_ _17\"></span>vo<span class=\"_ _1\"></span>lte <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>assic<span class=\"_ _1\"></span>urare <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>olvib<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _17\"></span>clienti<span class=\"_ _18\"></span> e <span class=\"_ _f\"> </span>limit<span class=\"_ _1\"></span>are <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sposi<span class=\"_ _1\"></span>zione <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>ischio <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>redito <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _f\"> </span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>mittente e <span class=\"_ _f\"> </span>mo<span class=\"_ _1\"></span>nitor<span class=\"_ _1\"></span>aggio. <span class=\"_ _d\"> </span>Infi<span class=\"_ _1\"></span>ne, <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>icam<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>tu<span class=\"_ _1\"></span>tti <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _f\"> </span>ve<span class=\"_ _1\"></span>ngono <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>ottopos<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>ad <span class=\"_ _d\"> </span>una <span class=\"_ _d\"> </span>val<span class=\"_ _1\"></span>utazi<span class=\"_ _1\"></span>one ana<span class=\"_ _1\"></span>litica per <span class=\"_ _0\"></span>singol<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>ente, <span class=\"_ _0\"></span>pro<span class=\"_ _1\"></span>ceden<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>nei casi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>ospetti un<span class=\"_ _0\"></span>\u2019eventual<span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span>dita d<span class=\"_ _1\"></span>i valor<span class=\"_ _1\"></span>e.<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "Rischio d<span class=\"_ _1\"></span>i me<span class=\"_ _1\"></span>rcato<span class=\"_ _24e\"> </span>Il <span class=\"_ _f\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _f\"> </span>di <span class=\"_ _d\"> </span>mer<span class=\"_ _1\"></span>cato <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>r<span class=\"_ _1\"></span>iferis<span class=\"_ _1\"></span>ce <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>ariabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>ausa <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>elle var<span class=\"_ _1\"></span>iazioni <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ezzi <span class=\"_ _17\"></span>di <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rcato <span class=\"_ _17\"></span>(preva<span class=\"_ _1\"></span>lentem<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>tas<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eress<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>) <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he, <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ltre a <span class=\"_ _17\"></span>mo<span class=\"_ _1\"></span>dific<span class=\"_ _1\"></span>arne <span class=\"_ _f\"></span>i <span class=\"_ _17\"></span>flussi <span class=\"_ _17\"></span>fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ri <span class=\"_ _17\"></span>attesi<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>pu\u00f2 <span class=\"_ _f\"></span>gener<span class=\"_ _1\"></span>are <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>naspe<span class=\"_ _1\"></span>ttato <span class=\"_ _17\"></span>di <span class=\"_ _f\"> </span>costi <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _17\"></span>oner<span class=\"_ _1\"></span>i finanziari.<span class=\"_ _24e\"> </span>Risc<span class=\"_ _0\"></span>hio Camb<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span>Il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>uppo \u00e8 <span class=\"_ _2\"></span>esp<span class=\"_ _1\"></span>osto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>var<span class=\"_ _1\"></span>iazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipa<span class=\"_ _1\"></span>lmente <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>oste di bilanc<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>esp<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>in valute diver<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>ll\u2019Eu<span class=\"_ _1\"></span>ro; <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>utt<span class=\"_ _1\"></span>avia, la <span class=\"_ _0\"></span>attu<span class=\"_ _1\"></span>ale limit<span class=\"_ _1\"></span>ata oper<span class=\"_ _1\"></span>ativit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lla filiale USA non e<span class=\"_ _1\"></span>spone il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o a <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ischi di ca<span class=\"_ _1\"></span>mbio di natu<span class=\"_ _1\"></span>ra \u201ctr<span class=\"_ _1\"></span>aslati<span class=\"_ _1\"></span>va\u201d <span class=\"_ _0\"></span>(ris<span class=\"_ _1\"></span>chio che le flutt<span class=\"_ _1\"></span>uazion<span class=\"_ _1\"></span>i dei ta<span class=\"_ _1\"></span>ssi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nver<span class=\"_ _1\"></span>tire <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>contro<span class=\"_ _1\"></span>llate) <span class=\"_ _1\"></span>e/<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>\u201c<span class=\"_ _1\"></span>tran<span class=\"_ _1\"></span>sattiva\u201d <span class=\"_ _17\"></span>(in qua<span class=\"_ _1\"></span>nto svolge la p<span class=\"_ _1\"></span>ropri<span class=\"_ _1\"></span>a attivit<span class=\"_ _1\"></span>\u00e0 preva<span class=\"_ _1\"></span>lentem<span class=\"_ _1\"></span>ente in Pa<span class=\"_ _1\"></span>esi dell<span class=\"_ _1\"></span>a c.d. Eur<span class=\"_ _1\"></span>oz<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>).<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "Risc<span class=\"_ _0\"></span>hio Camb<span class=\"_ _1\"></span>io<span class=\"_ _24e\"> </span>Il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>uppo \u00e8 <span class=\"_ _2\"></span>esp<span class=\"_ _1\"></span>osto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>var<span class=\"_ _1\"></span>iazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>incipa<span class=\"_ _1\"></span>lmente <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>oste di bilanc<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>esp<span class=\"_ _1\"></span>ress<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>in valute diver<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>ll\u2019Eu<span class=\"_ _1\"></span>ro; <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>utt<span class=\"_ _1\"></span>avia, la <span class=\"_ _0\"></span>attu<span class=\"_ _1\"></span>ale limit<span class=\"_ _1\"></span>ata oper<span class=\"_ _1\"></span>ativit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>lla filiale USA non e<span class=\"_ _1\"></span>spone il G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o a <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ischi di ca<span class=\"_ _1\"></span>mbio di natu<span class=\"_ _1\"></span>ra \u201ctr<span class=\"_ _1\"></span>aslati<span class=\"_ _1\"></span>va\u201d <span class=\"_ _0\"></span>(ris<span class=\"_ _1\"></span>chio che le flutt<span class=\"_ _1\"></span>uazion<span class=\"_ _1\"></span>i dei ta<span class=\"_ _1\"></span>ssi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _17\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nver<span class=\"_ _1\"></span>tire <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>contro<span class=\"_ _1\"></span>llate) <span class=\"_ _1\"></span>e/<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>\u201c<span class=\"_ _1\"></span>tran<span class=\"_ _1\"></span>sattiva\u201d <span class=\"_ _17\"></span>(in qua<span class=\"_ _1\"></span>nto svolge la p<span class=\"_ _1\"></span>ropri<span class=\"_ _1\"></span>a attivit<span class=\"_ _1\"></span>\u00e0 preva<span class=\"_ _1\"></span>lentem<span class=\"_ _1\"></span>ente in Pa<span class=\"_ _1\"></span>esi dell<span class=\"_ _1\"></span>a c.d. Eur<span class=\"_ _1\"></span>oz<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>).<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "alteagreenpowerspa:DisclosureOfExchangeRateRisk",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "Risc<span class=\"_ _0\"></span>hio sui tassi di int<span class=\"_ _0\"></span>eresse<span class=\"_ _24e\"> </span>ll <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>cillazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>assi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>interes<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>esse<span class=\"_ _1\"></span>nzialme<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziamenti <span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>medio/<span class=\"_ _24e\"> </span>lungo <span class=\"_ _13\"> </span>termi<span class=\"_ _1\"></span>ne <span class=\"_ _15\"> </span>negoziati <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>asso <span class=\"_ _15\"> </span>v<span class=\"_ _1\"></span>ariab<span class=\"_ _1\"></span>ile. <span class=\"_ _15\"> </span>Eventual<span class=\"_ _1\"></span>i  fl<span class=\"_ _1\"></span>uttuaz<span class=\"_ _1\"></span>ioni <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>,  di <span class=\"_ _13\"> </span>conseg<span class=\"_ _1\"></span>uenz<span class=\"_ _1\"></span>a pot<span class=\"_ _1\"></span>rebbe<span class=\"_ _1\"></span>ro <span class=\"_ _f\"> </span>pro<span class=\"_ _1\"></span>durre <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ffetti <span class=\"_ _f\"> </span>neg<span class=\"_ _1\"></span>ativi <span class=\"_ _f\"> </span>su<span class=\"_ _1\"></span>lla <span class=\"_ _f\"> </span>situ<span class=\"_ _1\"></span>azione <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>ica <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>fin<span class=\"_ _1\"></span>anziar<span class=\"_ _1\"></span>ia <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po. <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>a ges<span class=\"_ _1\"></span>tione <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>risch<span class=\"_ _1\"></span>io <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>tass<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>intere<span class=\"_ _1\"></span>sse <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>st<span class=\"_ _1\"></span>ata <span class=\"_ _f\"> </span>fi<span class=\"_ _1\"></span>nora <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ssenzia<span class=\"_ _1\"></span>lmente <span class=\"_ _f\"> </span>vol<span class=\"_ _1\"></span>ta <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>mini<span class=\"_ _1\"></span>mizza<span class=\"_ _1\"></span>re <span class=\"_ _f\"> </span>i cos<span class=\"_ _1\"></span>ti di finanzia<span class=\"_ _1\"></span>mento e a st<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zare i fl<span class=\"_ _1\"></span>ussi finan<span class=\"_ _1\"></span>ziari. Il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po ha inol<span class=\"_ _1\"></span>tre conver<span class=\"_ _1\"></span>tito pa<span class=\"_ _1\"></span>rte d<span class=\"_ _1\"></span>ei finanziamenti <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _1\"></span>var<span class=\"_ _1\"></span>iabile<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>finanziamenti <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>asso <span class=\"_ _1\"></span>fisso <span class=\"_ _17\"></span>attr<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>verso <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>stipula <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>strum<span class=\"_ _1\"></span>enti<span class=\"_ _29\"></span> fina<span class=\"_ _1\"></span>nziari der<span class=\"_ _1\"></span>ivati con final<span class=\"_ _1\"></span>it\u00e0 di cope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ura. Per qu<span class=\"_ _1\"></span>esto moti<span class=\"_ _1\"></span>vo, <span class=\"_ _0\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>dat<span class=\"_ _1\"></span>a di chiusur<span class=\"_ _1\"></span>a del pres<span class=\"_ _1\"></span>ente bila<span class=\"_ _1\"></span>ncio, <span class=\"_ _d\"> </span>il <span class=\"_ _16\"> </span>potenzi<span class=\"_ _1\"></span>ale <span class=\"_ _d\"> </span>effe<span class=\"_ _1\"></span>tto <span class=\"_ _f\"> </span>a <span class=\"_ _16\"> </span>Conto <span class=\"_ _d\"> </span>Eco<span class=\"_ _1\"></span>nomico <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>varia<span class=\"_ _1\"></span>zione <span class=\"_ _d\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _d\"> </span>t<span class=\"_ _1\"></span>assi <span class=\"_ _d\"> </span>in <span class=\"_ _d\"> </span>a<span class=\"_ _1\"></span>umento <span class=\"_ _16\"> </span>e <span class=\"_ _f\"> </span>i<span class=\"_ _1\"></span>n diminuzione (<span class=\"ff6 lsa wsb\">sensitivi<span class=\"_ _0\"></span>ty analysis<span class=\"ff3 ls1 ws1\">) non \u00e8 signi<span class=\"_ _1\"></span>ficati<span class=\"_ _1\"></span>vo.<span class=\"_ _24e\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "Ris<span class=\"_ _0\"></span>chio liquidit\u00e0<span class=\"_ _24e\"> </span>Il <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>abbia <span class=\"_ _f\"> </span>diffi<span class=\"_ _1\"></span>colt<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>ad <span class=\"_ _f\"> </span>adem<span class=\"_ _1\"></span>piere <span class=\"_ _f\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>obblig<span class=\"_ _1\"></span>azioni asso<span class=\"_ _1\"></span>ciate a <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fin<span class=\"_ _1\"></span>anziari<span class=\"_ _1\"></span>e. A<span class=\"_ _1\"></span>llo <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ale, <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po r<span class=\"_ _1\"></span>itiene <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>apa<span class=\"_ _1\"></span>cit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>are ca<span class=\"_ _1\"></span>ssa, <span class=\"_ _17\"></span>gr<span class=\"_ _1\"></span>azie <span class=\"_ _17\"></span>anch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>game<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>pres<span class=\"_ _1\"></span>tazi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>avanz<span class=\"_ _1\"></span>amento <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>ria<span class=\"_ _1\"></span>ddeb<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>i cos<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>sos<span class=\"_ _1\"></span>tenuti<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>ed il contenim<span class=\"_ _1\"></span>ento dell\u2019esp<span class=\"_ _1\"></span>osizione ban<span class=\"_ _1\"></span>car<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>appre<span class=\"_ _1\"></span>sentin<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>el<span class=\"_ _1\"></span>ementi di st<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0, suffi<span class=\"_ _1\"></span>cienti a ga<span class=\"_ _1\"></span>rantir<span class=\"_ _1\"></span>le le fon<span class=\"_ _1\"></span>ti neces<span class=\"_ _1\"></span>sarie p<span class=\"_ _1\"></span>er il pr<span class=\"_ _1\"></span>osieguo d<span class=\"_ _1\"></span>elle atti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "V<span class=\"_ _2\"></span>alutazione del <span class=\"ff31\">fair value</span> e r<span class=\"_ _2\"></span>elativi liv<span class=\"_ _0\"></span>elli ger<span class=\"_ _0\"></span>archici di v<span class=\"_ _0\"></span>alutazione<span class=\"_ _24e\"> </span>Gli <span class=\"_ _16\"> </span>Am<span class=\"_ _1\"></span>minis<span class=\"_ _1\"></span>trator<span class=\"_ _1\"></span>i <span class=\"_ _d\"> </span>han<span class=\"_ _1\"></span>no <span class=\"_ _d\"> </span>ver<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ato <span class=\"_ _d\"> </span>che <span class=\"_ _16\"> </span>il <span class=\"_ _d\"> </span>f<span class=\"_ _1\"></span>air <span class=\"_ _d\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ispon<span class=\"_ _1\"></span>ibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>liq<span class=\"_ _1\"></span>uide, <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _d\"> </span>e deb<span class=\"_ _1\"></span>iti <span class=\"_ _17\"></span>comme<span class=\"_ _1\"></span>rciali, <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>p<span class=\"_ _1\"></span>assivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>rrenti <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _17\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rrenti<span class=\"_ _18\"></span> app<span class=\"_ _1\"></span>rossim<span class=\"_ _1\"></span>a il <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>lativo val<span class=\"_ _1\"></span>ore cont<span class=\"_ _1\"></span>abile, in co<span class=\"_ _1\"></span>nsegue<span class=\"_ _1\"></span>nza de<span class=\"_ _1\"></span>lle sca<span class=\"_ _1\"></span>denze a breve ter<span class=\"_ _1\"></span>mine di qu<span class=\"_ _1\"></span>esti<span class=\"_ _56\"></span> st<span class=\"_ _1\"></span>rume<span class=\"_ _1\"></span>nti. <span class=\"_ _14\"></span>C<span class=\"_ _1\"></span>ome <span class=\"_ _56\"></span>des<span class=\"_ _1\"></span>critto <span class=\"_ _56\"></span>in <span class=\"_ _56\"></span>N<span class=\"_ _1\"></span>ota <span class=\"_ _56\"></span>2.<span class=\"_ _1\"></span>8, <span class=\"_ _56\"></span>in <span class=\"_ _56\"></span>rel<span class=\"_ _1\"></span>azione <span class=\"_ _56\"></span>ag<span class=\"_ _1\"></span>li <span class=\"_ _14\"></span>s<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>menti <span class=\"_ _56\"></span>fina<span class=\"_ _1\"></span>nziari <span class=\"_ _56\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _56\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _14\"></span>sit<span class=\"_ _1\"></span>uazion<span class=\"_ _1\"></span>e pat<span class=\"_ _1\"></span>rimon<span class=\"_ _1\"></span>iale <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue, <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>7 <span class=\"_ _1\"></span>richi<span class=\"_ _1\"></span>ede <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>i sia<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>classifi<span class=\"_ _1\"></span>cati <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a b<span class=\"_ _1\"></span>ase di <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>gera<span class=\"_ _1\"></span>rchia <span class=\"_ _1\"></span>di <span class=\"_ _17\"></span>livelli <span class=\"_ _17\"></span>che <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iflett<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>nific<span class=\"_ _1\"></span>ativit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>inp<span class=\"_ _1\"></span>ut <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etermi<span class=\"_ _1\"></span>nazione del <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>e. Si <span class=\"_ _1\"></span>evid<span class=\"_ _1\"></span>enzia co<span class=\"_ _1\"></span>me t<span class=\"_ _1\"></span>utte le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>e passi<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>\u00e0 che <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>tate <span class=\"_ _1\"></span>al f<span class=\"_ _1\"></span>air va<span class=\"_ _1\"></span>lue <span class=\"_ _1\"></span>al 31 dicem<span class=\"_ _1\"></span>bre 202<span class=\"_ _0\"></span>4 sono inqu<span class=\"_ _1\"></span>adra<span class=\"_ _1\"></span>bili nel livello gera<span class=\"_ _1\"></span>rchico numer<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>2. Infine<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>si segnal<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>che nel cors<span class=\"_ _1\"></span>o del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>ercizio no<span class=\"_ _1\"></span>n vi son<span class=\"_ _1\"></span>o st<span class=\"_ _1\"></span>ati tras<span class=\"_ _1\"></span>feri<span class=\"_ _1\"></span>menti tr<span class=\"_ _1\"></span>a i diver<span class=\"_ _1\"></span>si livell<span class=\"_ _1\"></span>i di valut<span class=\"_ _1\"></span>azion<span class=\"_ _1\"></span>e<span class=\"_ _24e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "<div class=\"t m0 h18 ff7 fs8 fc0 sc0 ls1 ws1 gs482\">Rapporto c<span class=\"_ _2\"></span>on parti c<span class=\"_ _0\"></span>orr<span class=\"_ _0\"></span>elate<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs483\">Ai <span class=\"_ _17\"></span>sensi <span class=\"_ _17\"></span>dello <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _17\"></span>si <span class=\"_ _1\"></span>defi<span class=\"_ _1\"></span>niscon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>relate <span class=\"_ _17\"></span>del <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po: <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpre<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>colle<span class=\"_ _1\"></span>gate, <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>memb<span class=\"_ _1\"></span>ri </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs484\">del C<span class=\"_ _1\"></span>onsiglio di A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>azione, i Si<span class=\"_ _1\"></span>ndaci e i sog<span class=\"_ _1\"></span>getti apic<span class=\"_ _1\"></span>ali con re<span class=\"_ _1\"></span>spons<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0 st<span class=\"_ _1\"></span>rategi<span class=\"_ _1\"></span>ca dell<span class=\"_ _1\"></span>a </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs485\">C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>amilia<span class=\"_ _1\"></span>ri, <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>onch\u00e9 <span class=\"_ _16\"> </span>alcu<span class=\"_ _1\"></span>ni <span class=\"_ _d\"> </span>me<span class=\"_ _1\"></span>mbri <span class=\"_ _16\"> </span>del <span class=\"_ _d\"> </span>C<span class=\"_ _1\"></span>onsigli<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>A<span class=\"_ _1\"></span>mmini<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>azione <span class=\"_ _16\"> </span>e </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs486\">Dir<span class=\"_ _1\"></span>igenti con re<span class=\"_ _1\"></span>spons<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>t\u00e0 st<span class=\"_ _1\"></span>rategi<span class=\"_ _1\"></span>ca di al<span class=\"_ _1\"></span>tre so<span class=\"_ _1\"></span>ciet\u00e0 d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo e i r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i famil<span class=\"_ _1\"></span>iari. </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs487\">Il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>non intratti<span class=\"_ _1\"></span>ene <span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rollante Dxor <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l. <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>con societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>nsociate<span class=\"_ _1\"></span>, </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs488\">ad <span class=\"_ _1\"></span>eccezion<span class=\"_ _1\"></span>e del <span class=\"_ _1\"></span>finanz<span class=\"_ _1\"></span>iamento <span class=\"_ _1\"></span>erogato <span class=\"_ _1\"></span>in dat<span class=\"_ _1\"></span>a 31 lu<span class=\"_ _1\"></span>glio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4 da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>lla con<span class=\"_ _1\"></span>trolla<span class=\"_ _1\"></span>nte Dxor </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs489\">Inves<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s <span class=\"_ _f\"> </span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l. <span class=\"_ _f\"> </span>nei <span class=\"_ _d\"> </span>confr<span class=\"_ _1\"></span>onti <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo <span class=\"_ _d\"> </span>Al<span class=\"_ _1\"></span>tea <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>reen <span class=\"_ _f\"> </span>Powe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>S.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>un <span class=\"_ _d\"> </span>imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs48a\">par<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u20ac <span class=\"_ _17\"></span>2.<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ilioni<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>L<span class=\"_ _56\"></span>\u2019ope<span class=\"_ _1\"></span>razion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sere <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>rego<span class=\"_ _1\"></span>lata <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>merc<span class=\"_ _1\"></span>ato, <span class=\"_ _17\"></span>cio\u00e8 <span class=\"_ _17\"></span>alle<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs457\">cond<span class=\"_ _1\"></span>izioni ch<span class=\"_ _1\"></span>e sono o s<span class=\"_ _1\"></span>arebb<span class=\"_ _1\"></span>ero ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>ate fra du<span class=\"_ _1\"></span>e par<span class=\"_ _1\"></span>ti ind<span class=\"_ _1\"></span>ipen<span class=\"_ _1\"></span>denti.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs458\">I <span class=\"_ _f\"> </span>rap<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>intra<span class=\"_ _1\"></span>ttenuti <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>cor<span class=\"_ _1\"></span>relate <span class=\"_ _f\"> </span>consis<span class=\"_ _1\"></span>tono <span class=\"_ _f\"> </span>nei <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>pensi <span class=\"_ _f\"> </span>corr<span class=\"_ _1\"></span>ispos<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>al <span class=\"_ _f\"></span>Consigl<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs459\">Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ne, <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>Co<span class=\"_ _1\"></span>llegio <span class=\"_ _17\"></span>Si<span class=\"_ _1\"></span>ndac<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>ggetti <span class=\"_ _17\"></span>ap<span class=\"_ _1\"></span>icali <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>espo<span class=\"_ _1\"></span>nsabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>trate<span class=\"_ _1\"></span>gica <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lla </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs45a\">C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo p<span class=\"_ _1\"></span>er lo s<span class=\"_ _1\"></span>volgime<span class=\"_ _1\"></span>nto delle p<span class=\"_ _1\"></span>ropr<span class=\"_ _1\"></span>ie attivit<span class=\"_ _1\"></span>\u00e0 lavora<span class=\"_ _1\"></span>tive.<span class=\"_ _24e\"> </span></div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs45b\">Si rip<span class=\"_ _1\"></span>ort<span class=\"_ _1\"></span>ano di seg<span class=\"_ _1\"></span>uito i <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>pensi corr<span class=\"_ _1\"></span>ispos<span class=\"_ _1\"></span>ti ai compon<span class=\"_ _1\"></span>enti degli org<span class=\"_ _1\"></span>ani di amminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>azione e di </div><div class=\"t m0 h8 ff3 fs4 fc1 sc0 ls1 ws1 gs45c\">contr<span class=\"_ _1\"></span>ollo e ai s<span class=\"_ _1\"></span>oggetti a<span class=\"_ _1\"></span>pical<span class=\"_ _1\"></span>i con resp<span class=\"_ _1\"></span>onsa<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 str<span class=\"_ _1\"></span>ategich<span class=\"_ _1\"></span>e nel cor<span class=\"_ _1\"></span>so del 2<span class=\"_ _1\"></span>02<span class=\"_ _0\"></span>4.<span class=\"_ _24e\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "Rapporto c<span class=\"_ _2\"></span>on parti c<span class=\"_ _0\"></span>orr<span class=\"_ _0\"></span>elate<span class=\"_ _24e\"> </span>Ai <span class=\"_ _17\"></span>sensi <span class=\"_ _17\"></span>dello <span class=\"_ _17\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4, <span class=\"_ _17\"></span>si <span class=\"_ _1\"></span>defi<span class=\"_ _1\"></span>niscon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>relate <span class=\"_ _17\"></span>del <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po: <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpre<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>colle<span class=\"_ _1\"></span>gate, <span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>memb<span class=\"_ _1\"></span>ri del C<span class=\"_ _1\"></span>onsiglio di A<span class=\"_ _1\"></span>mminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>azione, i Si<span class=\"_ _1\"></span>ndaci e i sog<span class=\"_ _1\"></span>getti apic<span class=\"_ _1\"></span>ali con re<span class=\"_ _1\"></span>spons<span class=\"_ _1\"></span>abilit<span class=\"_ _1\"></span>\u00e0 st<span class=\"_ _1\"></span>rategi<span class=\"_ _1\"></span>ca dell<span class=\"_ _1\"></span>a C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo <span class=\"_ _16\"> </span>e <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>f<span class=\"_ _1\"></span>amilia<span class=\"_ _1\"></span>ri, <span class=\"_ _d\"> </span>n<span class=\"_ _1\"></span>onch\u00e9 <span class=\"_ _16\"> </span>alcu<span class=\"_ _1\"></span>ni <span class=\"_ _d\"> </span>me<span class=\"_ _1\"></span>mbri <span class=\"_ _16\"> </span>del <span class=\"_ _d\"> </span>C<span class=\"_ _1\"></span>onsigli<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>A<span class=\"_ _1\"></span>mmini<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>azione <span class=\"_ _16\"> </span>e Dir<span class=\"_ _1\"></span>igenti con re<span class=\"_ _1\"></span>spons<span class=\"_ _1\"></span>abili<span class=\"_ _1\"></span>t\u00e0 st<span class=\"_ _1\"></span>rategi<span class=\"_ _1\"></span>ca di al<span class=\"_ _1\"></span>tre so<span class=\"_ _1\"></span>ciet\u00e0 d<span class=\"_ _1\"></span>el Gr<span class=\"_ _1\"></span>uppo e i r<span class=\"_ _1\"></span>elativ<span class=\"_ _1\"></span>i famil<span class=\"_ _1\"></span>iari. Il <span class=\"_ _0\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>non intratti<span class=\"_ _1\"></span>ene <span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>so<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rollante Dxor <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l. <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>con societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>nsociate<span class=\"_ _1\"></span>, ad <span class=\"_ _1\"></span>eccezion<span class=\"_ _1\"></span>e del <span class=\"_ _1\"></span>finanz<span class=\"_ _1\"></span>iamento <span class=\"_ _1\"></span>erogato <span class=\"_ _1\"></span>in dat<span class=\"_ _1\"></span>a 31 lu<span class=\"_ _1\"></span>glio 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>4 da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>lla con<span class=\"_ _1\"></span>trolla<span class=\"_ _1\"></span>nte Dxor Inves<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s <span class=\"_ _f\"> </span>S<span class=\"_ _1\"></span>.r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l. <span class=\"_ _f\"> </span>nei <span class=\"_ _d\"> </span>confr<span class=\"_ _1\"></span>onti <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _f\"> </span>C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo <span class=\"_ _d\"> </span>Al<span class=\"_ _1\"></span>tea <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>reen <span class=\"_ _f\"> </span>Powe<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>S.p.<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>un <span class=\"_ _d\"> </span>imp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to par<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u20ac <span class=\"_ _17\"></span>2.<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ilioni<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>L<span class=\"_ _56\"></span>\u2019ope<span class=\"_ _1\"></span>razion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sere <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>st<span class=\"_ _1\"></span>ata <span class=\"_ _17\"></span>rego<span class=\"_ _1\"></span>lata <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>merc<span class=\"_ _1\"></span>ato, <span class=\"_ _17\"></span>cio\u00e8 <span class=\"_ _17\"></span>alle<span class=\"_ _24e\"> </span>cond<span class=\"_ _1\"></span>izioni ch<span class=\"_ _1\"></span>e sono o s<span class=\"_ _1\"></span>arebb<span class=\"_ _1\"></span>ero ap<span class=\"_ _1\"></span>plic<span class=\"_ _1\"></span>ate fra du<span class=\"_ _1\"></span>e par<span class=\"_ _1\"></span>ti ind<span class=\"_ _1\"></span>ipen<span class=\"_ _1\"></span>denti.<span class=\"_ _24e\"> </span>I <span class=\"_ _f\"> </span>rap<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>intra<span class=\"_ _1\"></span>ttenuti <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>par<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>cor<span class=\"_ _1\"></span>relate <span class=\"_ _f\"> </span>consis<span class=\"_ _1\"></span>tono <span class=\"_ _f\"> </span>nei <span class=\"_ _f\"> </span>com<span class=\"_ _1\"></span>pensi <span class=\"_ _f\"> </span>corr<span class=\"_ _1\"></span>ispos<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>al <span class=\"_ _f\"></span>Consigl<span class=\"_ _1\"></span>io <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>i Am<span class=\"_ _1\"></span>minist<span class=\"_ _1\"></span>razio<span class=\"_ _1\"></span>ne, <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>Co<span class=\"_ _1\"></span>llegio <span class=\"_ _17\"></span>Si<span class=\"_ _1\"></span>ndac<span class=\"_ _1\"></span>ale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ai <span class=\"_ _17\"></span>so<span class=\"_ _1\"></span>ggetti <span class=\"_ _17\"></span>ap<span class=\"_ _1\"></span>icali <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>espo<span class=\"_ _1\"></span>nsabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>trate<span class=\"_ _1\"></span>gica <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>lla C<span class=\"_ _1\"></span>apogr<span class=\"_ _1\"></span>uppo p<span class=\"_ _1\"></span>er lo s<span class=\"_ _1\"></span>volgime<span class=\"_ _1\"></span>nto delle p<span class=\"_ _1\"></span>ropr<span class=\"_ _1\"></span>ie attivit<span class=\"_ _1\"></span>\u00e0 lavora<span class=\"_ _1\"></span>tive.<span class=\"_ _24e\"> </span>Si rip<span class=\"_ _1\"></span>ort<span class=\"_ _1\"></span>ano di seg<span class=\"_ _1\"></span>uito i <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>pensi corr<span class=\"_ _1\"></span>ispos<span class=\"_ _1\"></span>ti ai compon<span class=\"_ _1\"></span>enti degli org<span class=\"_ _1\"></span>ani di amminis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>azione e di contr<span class=\"_ _1\"></span>ollo e ai s<span class=\"_ _1\"></span>oggetti a<span class=\"_ _1\"></span>pical<span class=\"_ _1\"></span>i con resp<span class=\"_ _1\"></span>onsa<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 str<span class=\"_ _1\"></span>ategich<span class=\"_ _1\"></span>e nel cor<span class=\"_ _1\"></span>so del 2<span class=\"_ _1\"></span>02<span class=\"_ _0\"></span>4.<span class=\"_ _24e\"> </span>S<span class=\"_ _1\"></span>TAT<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span> PAT<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>M<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>E<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _1e5\"> </span><span class=\"ff2 fc4 ls27 ws29\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>024<span class=\"_ _134\"> </span>31/1<span class=\"_ _1\"></span>2/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23<span class=\"_ _24e\"> </span></span>Crediti<span class=\"_ _38\"> </span><span class=\"ls1f ws21\">Deb<span class=\"_ _1\"></span>iti<span class=\"_ _e4\"> </span></span>Cre<span class=\"_ _1\"></span>diti<span class=\"_ _a9\"> </span><span class=\"ls1f ws21\">De<span class=\"_ _1\"></span>biti<span class=\"_ _24e\"> </span></span>Dxo<span class=\"_ _1\"></span>r Inve<span class=\"_ _1\"></span>stm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _1cd\"> </span>                  -<span class=\"_ _bd\"> </span><span class=\"ls1f ws21\">1.252.36<span class=\"_ _1\"></span>4<span class=\"_ _53\"> </span></span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _bd\"> </span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> Co<span class=\"_ _1\"></span>nsig<span class=\"_ _1\"></span>lio di A<span class=\"_ _1\"></span>mmi<span class=\"_ _1\"></span>nist<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>a Ca<span class=\"_ _1\"></span>pog<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po<span class=\"_ _b1\"> </span>                  - <span class=\"_ _1a\"></span> <span class=\"_ _18\"></span> <span class=\"_ _38\"> </span><span class=\"ls7e ws81\">8<span class=\"_ _1\"></span>.99<span class=\"_ _1\"></span>3<span class=\"_ _53\"> </span></span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _3f\"> </span>       10.1<span class=\"_ _0\"></span>95<span class=\"_ _24e\"> </span>Co<span class=\"_ _1\"></span>lleg<span class=\"_ _1\"></span>io sin<span class=\"_ _1\"></span>dac<span class=\"_ _1\"></span>ale d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>a Cap<span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o<span class=\"_ _1e6\"> </span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _121\"> </span>6<span class=\"_ _1\"></span>.5<span class=\"_ _1\"></span>00 <span class=\"_ _5a\"> </span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _69\"> </span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> So<span class=\"_ _1\"></span>gge<span class=\"_ _1\"></span>tti apic<span class=\"_ _1\"></span>ali c<span class=\"_ _1\"></span>on res<span class=\"_ _1\"></span>pon<span class=\"_ _1\"></span>sab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0 st<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>egic<span class=\"_ _1\"></span>he<span class=\"_ _1e7\"> </span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _d1\"> </span>        7<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>223<span class=\"_ _64\"> </span>                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _a9\"> </span><span class=\"ls81 ws84\">6.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>87 </span>CONT<span class=\"_ _0\"></span>O E<span class=\"_ _0\"></span>CONOMICO<span class=\"_ _24e\"> </span>(Da<span class=\"_ _1\"></span>ti in Eur<span class=\"_ _1\"></span>o)<span class=\"_ _80\"> </span><span class=\"ff2 fc4 ls2c ws2e\">2024<span class=\"_ _1e8\"> </span><span class=\"ls6a ws6d\">2023<span class=\"_ _24e\"> </span></span></span>Costi<span class=\"_ _17c\"> </span><span class=\"ff2 ls6d ws70\">Ric<span class=\"_ _1\"></span>avi<span class=\"_ _a7\"> </span></span>Cos<span class=\"_ _1\"></span>ti<span class=\"_ _2b\"> </span><span class=\"ff2 ls6d ws70\">R<span class=\"_ _1\"></span>icavi<span class=\"_ _24e\"> </span></span>Dxo<span class=\"_ _1\"></span>r Inve<span class=\"_ _1\"></span>stm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s S.<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>l.<span class=\"_ _8d\"> </span><span class=\"ls65 ws68\">5<span class=\"_ _2\"></span>2.364<span class=\"_ _53\"> </span><span class=\"ls1 ws1\">                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _34\"> </span>-<span class=\"_ _64\"> </span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> </span></span>Co<span class=\"_ _1\"></span>nsig<span class=\"_ _1\"></span>lio di A<span class=\"_ _1\"></span>mmi<span class=\"_ _1\"></span>nist<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>a Ca<span class=\"_ _1\"></span>pog<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>po<span class=\"_ _1e9\"> </span><span class=\"ls7f ws82\">6<span class=\"_ _17\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _17\"> </span>0<span class=\"_ _17\"> </span>4<span class=\"_ _17\"></span> <span class=\"_ _60\"> </span></span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _3b\"> </span><span class=\"ls81 ws84\">5<span class=\"_ _1\"></span>31.0<span class=\"_ _1\"></span>21 <span class=\"_ _34\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </span></span><span class=\"ls81 ws84\"><span class=\"lscf wsd4\"></span></span>Co<span class=\"_ _1\"></span>lleg<span class=\"_ _1\"></span>io sin<span class=\"_ _1\"></span>dac<span class=\"_ _1\"></span>ale d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>a Cap<span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>o<span class=\"_ _1ea\"> </span><span class=\"ls13 ws14\">49<span class=\"_ _0\"></span>.493<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span><span class=\"ls1 ws1\">                  - <span class=\"_ _29\"></span> <span class=\"_ _18\"></span> <span class=\"_ _52\"> </span><span class=\"ls28 ws2a\">3<span class=\"_ _2\"></span>5.<span class=\"_ _0\"></span>000 <span class=\"_ _34\"> </span><span class=\"lscf wsd4\">-  <span class=\"_ _29\"></span> <span class=\"_ _29\"></span> </span></span></span></span><span class=\"ls13 ws14\"><span class=\"ls1 ws1\"><span class=\"ls28 ws2a\"><span class=\"lscf wsd4\"></span></span></span></span>So<span class=\"_ _1\"></span>gge<span class=\"_ _1\"></span>tti apic<span class=\"_ _1\"></span>ali c<span class=\"_ _1\"></span>on res<span class=\"_ _1\"></span>pon<span class=\"_ _1\"></span>sab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>\u00e0 st<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>egic<span class=\"_ _1\"></span>he<span class=\"_ _1eb\"> </span><span class=\"ls25 ws27\">14<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>3 <span class=\"_ _5a\"> </span></span>                  - <span class=\"_ _18\"></span> <span class=\"_ _29\"></span> <span class=\"_ _4a\"> </span><span class=\"ls26 ws28\">8<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>652<span class=\"_ _46\"> </span><span class=\"lscf wsd4\">- </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:984500EABB1DC7902E40",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}