Moncler Group | Annual Report 2024 Separate Financial Statements 448 |
The following table shows the ef fect of variations,
within reasonable limits, in key actuarial assumptions
on def ined benef it plan obligations at year end.
4.13 Provisions non-current
The item Provisions non-current included the accrual for tax
litigations made in previous years for the research and
development tax credits referring to the years 2015
–
2019 allocated
on the basis of Resolution n. 41 of 26 July 2022, in which
the Italian Revenue Agency revises its position on eligibility
for the benef it. With reference to this item, in July 2024,
the parent company Moncler S.p.A. has decided for the partial
repayment of this tax credit for an amount equal
to EUR 7.7 million.
4.14 Financial liabilities
Borr
owings amounted to EUR 350455 thousand
EUR 655053
thousand in 2023 and mainly ref
er to the f inancial
debt with Industries SpA and to the f inancial lease liabilities
SENSITIVITY ANALYSIS
EUR/000 Variation
Discount rate (+0.5%)(77)
Discount rate (-0.5%)81
Rate of TFR payments Increases x (+0.5%)2
Rate of TFR payments Increases x (-0.5%)(2)
Rate of Price Inf lation Increases (+0.5%)62
Rate of Price Inf lation Decreases (-0.5%)(59)
Rate of Salary Increases (+0.5%)29
Rate of Salary Decreases (-0.5%)(28)
Increase the retirement age (+1 year)(0)
Decrease the retirement age (-1 year)0
Increase longevity (+1 year)(0)
Decrease longevity (-1 year)0
BORROWINGS
EUR/000 31 December 2024 31 December 2023
Short-term f inancial lease liabilities 210 934
Intra-group short-term borrowings 200,000 400,644
SHORTTERM BORROWINGS 200210 401578
Longterm f inancial lease liabilities 245 3475
Intragroup longterm borrowings 150000 250000
LONGTERM BORROWINGS 150245 253475
TOTAL 350455 655053
:
:
-
:
-
:
/
-
-
/
,,
(,)(,)
(,)(,)
,
-
/
,
,
,
,,
/
,