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  <link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel"/>
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  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label"/>
  <gen:link xlink:type="extended" xlink:role="http://www.xbrl.org/2008/role/link">
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#esef_role-000000" xlink:label="esef_role-000000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_esef_role-000000">[000000] Tag che devono essere applicati se l'informazione corrispondente è presente nella rendicontazione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="esef_role-000000" xlink:to="label_esef_role-000000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-110000" xlink:label="ias_1_role-110000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-110000">[110000] Informazioni generali sul bilancio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-110000" xlink:to="label_ias_1_role-110000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-210000" xlink:label="ias_1_role-210000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-210000">[210000] Prospetto della situazione patrimoniale-finanziaria, corrente/non corrente</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-210000" xlink:to="label_ias_1_role-210000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-220000" xlink:label="ias_1_role-220000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-220000">[220000] Prospetto della situazione patrimoniale-finanziaria, ordine di liquidità</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-220000" xlink:to="label_ias_1_role-220000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-310000" xlink:label="ias_1_role-310000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-310000">[310000] Prospetto di conto economico complessivo, utile (perdita) d'esercizio, per destinazione dei costi</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-310000" xlink:to="label_ias_1_role-310000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-320000" xlink:label="ias_1_role-320000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-320000">[320000] Prospetto di conto economico complessivo, utile (perdita) d'esercizio, per natura dei costi</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-320000" xlink:to="label_ias_1_role-320000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-410000" xlink:label="ias_1_role-410000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-410000">[410000] Prospetto di conto economico complessivo, altre componenti del conto economico complessivo presentate al netto delle imposte</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-410000" xlink:to="label_ias_1_role-410000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-420000" xlink:label="ias_1_role-420000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-420000">[420000] Prospetto di conto economico complessivo, altre componenti del conto economico complessivo presentate al lordo delle imposte</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-420000" xlink:to="label_ias_1_role-420000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-610000" xlink:label="ias_1_role-610000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-610000">[610000] Prospetto delle variazioni di patrimonio netto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-610000" xlink:to="label_ias_1_role-610000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800100" xlink:label="ias_1_role-800100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-800100">[800100] Sotto-classificazioni di attività, passività e patrimonio netto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800100" xlink:to="label_ias_1_role-800100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800200" xlink:label="ias_1_role-800200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-800200">[800200] Analisi dei ricavi e dei costi</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800200" xlink:to="label_ias_1_role-800200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800400" xlink:label="ias_1_role-800400"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-800400">[800400] Prospetto delle variazioni di patrimonio netto, informazioni integrative aggiuntive</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800400" xlink:to="label_ias_1_role-800400"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800500" xlink:label="ias_1_role-800500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-800500">[800500] Elenco delle note</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800500" xlink:to="label_ias_1_role-800500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800600" xlink:label="ias_1_role-800600"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-800600">[800600] Elenco dei Principi contabili</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800600" xlink:to="label_ias_1_role-800600"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800610" xlink:label="ias_1_role-800610"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-800610">[800610] Elenco delle informazioni rilevanti sui Principi contabili</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800610" xlink:to="label_ias_1_role-800610"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000" xlink:label="ias_1_role-810000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-810000">[810000] Note - Informativa societaria e attestazione di conformità agli IFRS</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000" xlink:to="label_ias_1_role-810000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-861000" xlink:label="ias_1_role-861000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-861000">[861000] Note - Analisi delle altre componenti del conto economico complessivo per voce</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-861000" xlink:to="label_ias_1_role-861000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-861200" xlink:label="ias_1_role-861200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-861200">[861200] Note - Capitale sociale, riserve e altre interessenze</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-861200" xlink:to="label_ias_1_role-861200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-880000" xlink:label="ias_1_role-880000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-880000">[880000] Note - Informazioni aggiuntive</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-880000" xlink:to="label_ias_1_role-880000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_10_role-815000" xlink:label="ias_10_role-815000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_10_role-815000">[815000] Note - Fatti intervenuti dopo la data di chiusura dell'esercizio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_10_role-815000" xlink:to="label_ias_10_role-815000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_12_role-835110" xlink:label="ias_12_role-835110"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_12_role-835110">[835110] Note - Imposte sul reddito</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_12_role-835110" xlink:to="label_ias_12_role-835110"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_16_role-822100" xlink:label="ias_16_role-822100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_16_role-822100">[822100] Note - Immobili, impianti e macchinari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_16_role-822100" xlink:to="label_ias_16_role-822100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480" xlink:label="ias_19_role-834480"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_19_role-834480">[834480] Note - Benefici per i dipendenti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480" xlink:to="label_ias_19_role-834480"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_2_role-826380" xlink:label="ias_2_role-826380"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_2_role-826380">[826380] Note - Rimanenze</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_2_role-826380" xlink:to="label_ias_2_role-826380"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_20_role-831400" xlink:label="ias_20_role-831400"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_20_role-831400">[831400] Note - Contributi pubblici</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_20_role-831400" xlink:to="label_ias_20_role-831400"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_21_role-842000" xlink:label="ias_21_role-842000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_21_role-842000">[842000] Note - Effetti delle variazioni dei cambi delle valute estere</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000" xlink:to="label_ias_21_role-842000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_23_role-836200" xlink:label="ias_23_role-836200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_23_role-836200">[836200] Note - Oneri finanziari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_23_role-836200" xlink:to="label_ias_23_role-836200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_24_role-818000" xlink:label="ias_24_role-818000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_24_role-818000">[818000] Note - Parte correlata</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_24_role-818000" xlink:to="label_ias_24_role-818000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_26_role-710000" xlink:label="ias_26_role-710000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_26_role-710000">[710000] Prospetto delle variazioni dell'attivo netto disponibile per i benefici da erogare</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_26_role-710000" xlink:to="label_ias_26_role-710000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_27_role-825480" xlink:label="ias_27_role-825480"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_27_role-825480">[825480] Note - Bilancio separato</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_27_role-825480" xlink:to="label_ias_27_role-825480"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_29_role-816000" xlink:label="ias_29_role-816000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_29_role-816000">[816000] Note - Rendicontazione in economie iperinflazionate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_29_role-816000" xlink:to="label_ias_29_role-816000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_33_role-838000" xlink:label="ias_33_role-838000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_33_role-838000">[838000] Note - Utili per azione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_33_role-838000" xlink:to="label_ias_33_role-838000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_34_role-813000" xlink:label="ias_34_role-813000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_34_role-813000">[813000] Note - Bilancio intermedio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_34_role-813000" xlink:to="label_ias_34_role-813000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410" xlink:label="ias_36_role-832410"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_36_role-832410">[832410] Note - Riduzione di valore delle attività</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410" xlink:to="label_ias_36_role-832410"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_37_role-827570" xlink:label="ias_37_role-827570"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_37_role-827570">[827570] Note - Altri accantonamenti, passività e attività potenziali</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_37_role-827570" xlink:to="label_ias_37_role-827570"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_38_role-823180" xlink:label="ias_38_role-823180"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_38_role-823180">[823180] Note - Attività immateriali</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180" xlink:to="label_ias_38_role-823180"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_40_role-825100" xlink:label="ias_40_role-825100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_40_role-825100">[825100] Note - Investimenti immobiliari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_40_role-825100" xlink:to="label_ias_40_role-825100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_41_role-824180" xlink:label="ias_41_role-824180"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_41_role-824180">[824180] Note - Agricoltura</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_41_role-824180" xlink:to="label_ias_41_role-824180"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-510000" xlink:label="ias_7_role-510000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_7_role-510000">[510000] Rendiconto finanziario, metodo diretto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-510000" xlink:to="label_ias_7_role-510000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-520000" xlink:label="ias_7_role-520000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_7_role-520000">[520000] Rendiconto finanziario, metodo indiretto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-520000" xlink:to="label_ias_7_role-520000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-800300" xlink:label="ias_7_role-800300"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_7_role-800300">[800300] Rendiconto finanziario, informazioni integrative aggiuntive</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-800300" xlink:to="label_ias_7_role-800300"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-851100" xlink:label="ias_7_role-851100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_7_role-851100">[851100] Note - Rendiconto finanziario</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-851100" xlink:to="label_ias_7_role-851100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_8_role-811000" xlink:label="ias_8_role-811000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_8_role-811000">[811000] Note - Principi contabili, cambiamenti nelle stime contabili ed errori</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000" xlink:to="label_ias_8_role-811000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifric_2_role-868500" xlink:label="ifric_2_role-868500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifric_2_role-868500">[868500] Note - Azioni dei soci in entità cooperative e strumenti simili</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifric_2_role-868500" xlink:to="label_ifric_2_role-868500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifric_5_role-868200" xlink:label="ifric_5_role-868200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifric_5_role-868200">[868200] Note - Diritti derivanti da interessenze in fondi per smantellamenti, ripristini e bonifiche ambientali</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifric_5_role-868200" xlink:to="label_ifric_5_role-868200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_1_role-819100" xlink:label="ifrs_1_role-819100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_1_role-819100">[819100] Note - Prima adozione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100" xlink:to="label_ifrs_1_role-819100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700" xlink:label="ifrs_12_role-825700"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_12_role-825700">[825700] Note - Partecipazioni in altre entità</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700" xlink:to="label_ifrs_12_role-825700"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000" xlink:label="ifrs_13_role-823000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000">[823000] Note - Valutazione del fair value (valore equo)</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000" xlink:to="label_ifrs_13_role-823000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_14_role-824500" xlink:label="ifrs_14_role-824500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_14_role-824500">[824500] Note - Regulatory deferral account</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_14_role-824500" xlink:to="label_ifrs_14_role-824500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_15_role-831150" xlink:label="ifrs_15_role-831150"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_15_role-831150">[831150] Note - Ricavi provenienti da contratti con i clienti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150" xlink:to="label_ifrs_15_role-831150"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_16_role-832610" xlink:label="ifrs_16_role-832610"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_16_role-832610">[832610] Note - Leasing</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610" xlink:to="label_ifrs_16_role-832610"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600" xlink:label="ifrs_17_role-836600"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600">[836600] Note - Contratti assicurativi (IFRS 17)</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600" xlink:to="label_ifrs_17_role-836600"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_2_role-834120" xlink:label="ifrs_2_role-834120"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_2_role-834120">[834120] Note - Descrizione degli accordi di pagamento basato su azioni</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120" xlink:to="label_ifrs_2_role-834120"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000" xlink:label="ifrs_3_role-817000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_3_role-817000">[817000] Note - Aggregazioni aziendali</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000" xlink:to="label_ifrs_3_role-817000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_4_role-836500" xlink:label="ifrs_4_role-836500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_4_role-836500">[836500] Note - Contratti assicurativi</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_4_role-836500" xlink:to="label_ifrs_4_role-836500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_5_role-825900" xlink:label="ifrs_5_role-825900"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_5_role-825900">[825900] Note - Attività non correnti possedute per la vendita e attività operative cessate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_5_role-825900" xlink:to="label_ifrs_5_role-825900"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_6_role-822200" xlink:label="ifrs_6_role-822200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_6_role-822200">[822200] Note - Esplorazione e valutazione delle risorse minerarie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_6_role-822200" xlink:to="label_ifrs_6_role-822200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390" xlink:label="ifrs_7_role-822390"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390">[822390] Note - Strumenti finanziari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390" xlink:to="label_ifrs_7_role-822390"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100" xlink:label="ifrs_8_role-871100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_8_role-871100">[871100] Note - Settori operativi</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100" xlink:to="label_ifrs_8_role-871100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_axi_role" xlink:label="ifrs_axi_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_axi_role">Convalide delle aggregazioni nell'asse</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_axi_role" xlink:to="label_ifrs_axi_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_axi_periodAdj_role" xlink:label="ifrs_axi_periodAdj_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_axi_periodAdj_role">Periodo rettificato Convalide delle aggregazioni nell'asse</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_axi_periodAdj_role" xlink:to="label_ifrs_axi_periodAdj_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_cro_role" xlink:label="ifrs_cro_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_cro_role">Convalide incrociate dell'esercizio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_cro_role" xlink:to="label_ifrs_cro_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_eps_role" xlink:label="ifrs_eps_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_eps_role">Convalide degli utili per azione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_eps_role" xlink:to="label_ifrs_eps_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-901000" xlink:label="ifrs-dim_role-901000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs-dim_role-901000">[901000] Asse - Applicazione retroattiva e determinazione retroattiva dei valori</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-901000" xlink:to="label_ifrs-dim_role-901000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-901100" xlink:label="ifrs-dim_role-901100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs-dim_role-901100">[901100] Asse - Deroga alle disposizioni dell'IFRS</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-901100" xlink:to="label_ifrs-dim_role-901100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-901500" xlink:label="ifrs-dim_role-901500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs-dim_role-901500">[901500] Asse - Data di creazione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-901500" xlink:to="label_ifrs-dim_role-901500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-903000" xlink:label="ifrs-dim_role-903000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs-dim_role-903000">[903000] Asse - Attività operative in esercizio e cessate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-903000" xlink:to="label_ifrs-dim_role-903000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-904000" xlink:label="ifrs-dim_role-904000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs-dim_role-904000">[904000] Asse - Attività e passività classificate come possedute per la vendita</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-904000" xlink:to="label_ifrs-dim_role-904000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-913000" xlink:label="ifrs-dim_role-913000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs-dim_role-913000">[913000] Asse - Bilancio consolidato e separato</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-913000" xlink:to="label_ifrs-dim_role-913000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-914000" xlink:label="ifrs-dim_role-914000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs-dim_role-914000">[914000] Asse - Moneta in cui l'informazione è esposta</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-914000" xlink:to="label_ifrs-dim_role-914000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-915000" xlink:label="ifrs-dim_role-915000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs-dim_role-915000">[915000] Asse - Effetto cumulativo alla data di prima applicazione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-915000" xlink:to="label_ifrs-dim_role-915000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#sic_29_role-832900" xlink:label="sic_29_role-832900"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_sic_29_role-832900">[832900] Note - Accordi per servizi in concessione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="sic_29_role-832900" xlink:to="label_sic_29_role-832900"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000d" xlink:label="ias_1_role-810000d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-810000d">[810000d] Note - Informativa societaria e attestazione di conformità agli IFRS - Comunicazione di informazioni sulle passività non correnti con clausole</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000d" xlink:to="label_ias_1_role-810000d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000c" xlink:label="ias_1_role-810000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-810000c">[810000c] Note - Informativa societaria e attestazione di conformità agli IFRS - Informazioni integrative sulle attività e le passività che presentano un rischio rilevante di dar luogo a rettifiche significative</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000c" xlink:to="label_ias_1_role-810000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000b" xlink:label="ias_1_role-810000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-810000b">[810000b] Note - Informativa societaria e attestazione di conformità agli IFRS - Indicazione delle riclassificazioni o delle modifiche alla presentazione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000b" xlink:to="label_ias_1_role-810000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000a" xlink:label="ias_1_role-810000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-810000a">[810000a] Note - Informativa societaria e attestazione di conformità agli IFRS - Informazioni integrative sugli importi da realizzare o regolare dopo oltre dodici mesi per le classi di attività e passività che includono gli importi da realizzare o regolare non oltre dodici mesi dalla data di chiusura dell'esercizio e dopo oltre dodici mesi dalla data di chiusura dell'esercizio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000a" xlink:to="label_ias_1_role-810000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-861200b" xlink:label="ias_1_role-861200b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-861200b">[861200b] Note - Capitale sociale, riserve e altre interessenze - Informazioni integrative sulle riserve incluse nel patrimonio netto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-861200b" xlink:to="label_ias_1_role-861200b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-861200a" xlink:label="ias_1_role-861200a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-861200a">[861200a] Note - Capitale sociale, riserve e altre interessenze - Informazioni integrative sulle classi di capitale sociale</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-861200a" xlink:to="label_ias_1_role-861200a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_16_role-822100a" xlink:label="ias_16_role-822100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_16_role-822100a">[822100a] Note - Immobili, impianti e macchinari - Informazioni integrative sulla riconciliazione delle variazioni di immobili, impianti e macchinari, comprese le attività consistenti nel diritto di utilizzo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_16_role-822100a" xlink:to="label_ias_16_role-822100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480d" xlink:label="ias_19_role-834480d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_19_role-834480d">[834480d] Note - Benefici per i dipendenti - Informazioni integrative sull'analisi di sensitività per le ipotesi attuariali</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480d" xlink:to="label_ias_19_role-834480d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480c" xlink:label="ias_19_role-834480c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_19_role-834480c">[834480c] Note - Benefici per i dipendenti - Informazioni integrative sul fair value (valore equo) delle attività a servizio del piano</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480c" xlink:to="label_ias_19_role-834480c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480b" xlink:label="ias_19_role-834480b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_19_role-834480b">[834480b] Note - Benefici per i dipendenti - Informazioni integrative sui diritti a ricevere un indennizzo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480b" xlink:to="label_ias_19_role-834480b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480a" xlink:label="ias_19_role-834480a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_19_role-834480a">[834480a] Note - Benefici per i dipendenti - Informazioni integrative sulla passività (attività) netta per benefici definiti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480a" xlink:to="label_ias_19_role-834480a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_21_role-842000c" xlink:label="ias_21_role-842000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_21_role-842000c">[842000c] Note - Effetti delle variazioni dei cambi delle valute estere - Informazioni integrative sul riepilogo dei dati economico-finanziari sulla gestione estera</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000c" xlink:to="label_ias_21_role-842000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_21_role-842000b" xlink:label="ias_21_role-842000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_21_role-842000b">[842000b] Note - Effetti delle variazioni dei cambi delle valute estere - Informazioni integrative sui rischi cui un'entità è esposta quando una valuta non è scambiabile</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000b" xlink:to="label_ias_21_role-842000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_21_role-842000a" xlink:label="ias_21_role-842000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_21_role-842000a">[842000a] Note - Effetti delle variazioni dei cambi delle valute estere - Informazioni integrative sulle attività e passività interessate dal fatto che la valuta non è scambiabile</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000a" xlink:to="label_ias_21_role-842000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_24_role-818000a" xlink:label="ias_24_role-818000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_24_role-818000a">[818000a] Note - Parte correlata - Informazioni integrative sulle spese sostenute dall'entità per la prestazione dei servizi di direzione con responsabilità strategiche forniti da entità dirigenti separate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_24_role-818000a" xlink:to="label_ias_24_role-818000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_27_role-825480c" xlink:label="ias_27_role-825480c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_27_role-825480c">[825480c] Note - Bilancio separato - Informazioni integrative sulle società collegate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_27_role-825480c" xlink:to="label_ias_27_role-825480c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_27_role-825480a" xlink:label="ias_27_role-825480a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_27_role-825480a">[825480a] Note - Bilancio separato - Informazioni integrative sulle controllate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_27_role-825480a" xlink:to="label_ias_27_role-825480a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_33_role-838000b" xlink:label="ias_33_role-838000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_33_role-838000b">[838000b] Note - Utili per azione - Indicazione degli strumenti con un potenziale effetto di diluizione non inclusi nel calcolo dell'utile diluito per azione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_33_role-838000b" xlink:to="label_ias_33_role-838000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_33_role-838000a" xlink:label="ias_33_role-838000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_33_role-838000a">[838000a] Note - Utili per azione - Informazioni integrative sui certificati di deposito</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_33_role-838000a" xlink:to="label_ias_33_role-838000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410d" xlink:label="ias_36_role-832410d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_36_role-832410d">[832410d] Note - Riduzione di valore delle attività - Informazioni integrative sulla perdita per riduzione di valore rilevata o eliminata per un'unità generatrice di flussi finanziari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410d" xlink:to="label_ias_36_role-832410d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410c" xlink:label="ias_36_role-832410c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_36_role-832410c">[832410c] Note - Riduzione di valore delle attività - Comunicazione di informazioni sulle unità generatrici di flussi finanziari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410c" xlink:to="label_ias_36_role-832410c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410b" xlink:label="ias_36_role-832410b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_36_role-832410b">[832410b] Note - Riduzione di valore delle attività - Comunicazione di informazioni sulla perdita per riduzione di valore rilevata o eliminata per una singola attività o un'unità generatrice di flussi finanziari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410b" xlink:to="label_ias_36_role-832410b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410a" xlink:label="ias_36_role-832410a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_36_role-832410a">[832410a] Note - Riduzione di valore delle attività - Informazioni integrative sulla perdita per riduzione di valore e sul ripristino di valore</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410a" xlink:to="label_ias_36_role-832410a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_37_role-827570b" xlink:label="ias_37_role-827570b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_37_role-827570b">[827570b] Note - Altri accantonamenti, passività e attività potenziali - Informazioni integrative sulle passività potenziali</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_37_role-827570b" xlink:to="label_ias_37_role-827570b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_37_role-827570a" xlink:label="ias_37_role-827570a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_37_role-827570a">[827570a] Note - Altri accantonamenti, passività e attività potenziali - Informazioni integrative su altri accantonamenti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_37_role-827570a" xlink:to="label_ias_37_role-827570a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_38_role-823180c" xlink:label="ias_38_role-823180c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_38_role-823180c">[823180c] Note - Attività immateriali - Informazioni integrative sulle attività immateriali significative per l'entità</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180c" xlink:to="label_ias_38_role-823180c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_38_role-823180b" xlink:label="ias_38_role-823180b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_38_role-823180b">[823180b] Note - Attività immateriali - Informazioni integrative sulle attività immateriali con vita utile indefinita</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180b" xlink:to="label_ias_38_role-823180b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_38_role-823180a" xlink:label="ias_38_role-823180a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_38_role-823180a">[823180a] Note - Attività immateriali - Informazioni integrative sulla riconciliazione delle variazioni delle attività immateriali e dell'avviamento</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180a" xlink:to="label_ias_38_role-823180a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_41_role-824180b" xlink:label="ias_41_role-824180b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_41_role-824180b">[824180b] Note - Agricoltura - Comunicazione di informazioni sul prodotto agricolo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_41_role-824180b" xlink:to="label_ias_41_role-824180b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_41_role-824180a" xlink:label="ias_41_role-824180a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_41_role-824180a">[824180a] Note - Agricoltura - Comunicazione di informazioni dettagliate sulle attività biologiche</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_41_role-824180a" xlink:to="label_ias_41_role-824180a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-851100b" xlink:label="ias_7_role-851100b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_7_role-851100b">[851100b] Note - Rendiconto finanziario - Informazioni integrative sugli intervalli delle date di scadenza dei pagamenti delle passività finanziarie che fanno parte di accordi di finanziamento per le forniture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-851100b" xlink:to="label_ias_7_role-851100b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-851100a" xlink:label="ias_7_role-851100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_7_role-851100a">[851100a] Note - Rendiconto finanziario - Informazioni integrative sulle passività finanziarie che fanno parte di accordi di finanziamento per le forniture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-851100a" xlink:to="label_ias_7_role-851100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_8_role-811000c" xlink:label="ias_8_role-811000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_8_role-811000c">[811000c] Note - Principi contabili, cambiamenti nelle stime contabili ed errori - Informazioni integrative sui cambiamenti nelle stime contabili</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000c" xlink:to="label_ias_8_role-811000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_8_role-811000b" xlink:label="ias_8_role-811000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_8_role-811000b">[811000b] Note - Principi contabili, cambiamenti nelle stime contabili ed errori - Informazioni integrative sul cambiamento volontario di un principio contabile</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000b" xlink:to="label_ias_8_role-811000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_8_role-811000a" xlink:label="ias_8_role-811000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_8_role-811000a">[811000a] Note - Principi contabili, cambiamenti nelle stime contabili ed errori - Informazioni integrative sulla prima applicazione di Principi o Interpretazioni</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000a" xlink:to="label_ias_8_role-811000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_1_role-819100c" xlink:label="ifrs_1_role-819100c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_1_role-819100c">[819100c] Note - Prima adozione - Informazioni integrative sul fair value (valore equo) degli elementi usato come sostituto del costo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100c" xlink:to="label_ifrs_1_role-819100c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_1_role-819100b" xlink:label="ifrs_1_role-819100b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_1_role-819100b">[819100b] Note - Prima adozione - Informazioni integrative sulle attività e passività finanziarie ridesignate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100b" xlink:to="label_ifrs_1_role-819100b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_1_role-819100a" xlink:label="ifrs_1_role-819100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_1_role-819100a">[819100a] Note - Prima adozione - Informazioni integrative sulle informazioni comparative redatte in base a precedenti Principi contabili</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100a" xlink:to="label_ifrs_1_role-819100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700g" xlink:label="ifrs_12_role-825700g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_12_role-825700g">[825700g] Note - Partecipazioni in altre entità - Comunicazione di informazioni sulle entità strutturate non consolidate controllate dall'entità d'investimento</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700g" xlink:to="label_ifrs_12_role-825700g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700f" xlink:label="ifrs_12_role-825700f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_12_role-825700f">[825700f] Note - Partecipazioni in altre entità - Comunicazione di informazioni sulle controllate non consolidate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700f" xlink:to="label_ifrs_12_role-825700f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700e" xlink:label="ifrs_12_role-825700e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_12_role-825700e">[825700e] Note - Partecipazioni in altre entità - Informazioni integrative sulle entità strutturate non consolidate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700e" xlink:to="label_ifrs_12_role-825700e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700d" xlink:label="ifrs_12_role-825700d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_12_role-825700d">[825700d] Note - Partecipazioni in altre entità - Informazioni integrative sulle joint venture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700d" xlink:to="label_ifrs_12_role-825700d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700c" xlink:label="ifrs_12_role-825700c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_12_role-825700c">[825700c] Note - Partecipazioni in altre entità - Informazioni integrative sulle attività a controllo congiunto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700c" xlink:to="label_ifrs_12_role-825700c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700b" xlink:label="ifrs_12_role-825700b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_12_role-825700b">[825700b] Note - Partecipazioni in altre entità - Informazioni integrative sulle società collegate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700b" xlink:to="label_ifrs_12_role-825700b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700a" xlink:label="ifrs_12_role-825700a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_12_role-825700a">[825700a] Note - Partecipazioni in altre entità - Comunicazione di informazioni sulle entità strutturate consolidate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700a" xlink:to="label_ifrs_12_role-825700a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000i" xlink:label="ifrs_13_role-823000i"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000i">[823000i] Note - Valutazione del fair value (valore equo) - Informazioni integrative sull'analisi della sensitività della valutazione del fair value (valore equo) ai cambiamenti che intervengono negli input non osservabili, strumenti rappresentativi di capitale dell'entità</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000i" xlink:to="label_ifrs_13_role-823000i"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000h" xlink:label="ifrs_13_role-823000h"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000h">[823000h] Note - Valutazione del fair value (valore equo) - Informazioni integrative sull'analisi della sensitività della valutazione del fair value (valore equo) ai cambiamenti che intervengono negli input non osservabili, passività</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000h" xlink:to="label_ifrs_13_role-823000h"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000g" xlink:label="ifrs_13_role-823000g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000g">[823000g] Note - Valutazione del fair value (valore equo) - Informazioni integrative sull'analisi della sensitività della valutazione del fair value (valore equo) ai cambiamenti che intervengono negli input non osservabili, attività</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000g" xlink:to="label_ifrs_13_role-823000g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000f" xlink:label="ifrs_13_role-823000f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000f">[823000f] Note - Valutazione del fair value (valore equo) - Informazioni integrative sulle passività valutate al fair value (valore equo) ed emesse con uno strumento di terzi per la mitigazione del rischio di credito non separabile</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000f" xlink:to="label_ifrs_13_role-823000f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000e" xlink:label="ifrs_13_role-823000e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000e">[823000e] Note - Valutazione del fair value (valore equo) - Informazioni integrative sugli input non osservabili significativi utilizzati nella valutazione del fair value (valore equo) del patrimonio netto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000e" xlink:to="label_ifrs_13_role-823000e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000d" xlink:label="ifrs_13_role-823000d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000d">[823000d] Note - Valutazione del fair value (valore equo) - Informazioni integrative sugli input non osservabili significativi utilizzati nella valutazione del fair value (valore equo) delle passività</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000d" xlink:to="label_ifrs_13_role-823000d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000c" xlink:label="ifrs_13_role-823000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000c">[823000c] Note - Valutazione del fair value (valore equo) - Informazioni integrative sugli input non osservabili significativi utilizzati nella valutazione del fair value (valore equo) delle attività</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000c" xlink:to="label_ifrs_13_role-823000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000b" xlink:label="ifrs_13_role-823000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000b">[823000b] Note - Valutazione del fair value (valore equo) - Informazioni integrative sulla valutazione del fair value (valore equo) del patrimonio netto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000b" xlink:to="label_ifrs_13_role-823000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000a" xlink:label="ifrs_13_role-823000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_13_role-823000a">[823000a] Note - Valutazione del fair value (valore equo) - Informazioni integrative sulla valutazione del fair value (valore equo) delle passività</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000a" xlink:to="label_ifrs_13_role-823000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_14_role-824500a" xlink:label="ifrs_14_role-824500a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_14_role-824500a">[824500a] Note - Regulatory deferral account - Comunicazione di informazioni sugli importi rilevati in relazione ai saldi dei regulatory deferral account</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_14_role-824500a" xlink:to="label_ifrs_14_role-824500a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_15_role-831150c" xlink:label="ifrs_15_role-831150c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_15_role-831150c">[831150c] Note - Ricavi provenienti da contratti con i clienti - Informazioni integrative sulle attività rilevate a titolo dei costi di ottenimento o dei costi di esecuzione dei contratti con i clienti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150c" xlink:to="label_ifrs_15_role-831150c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_15_role-831150b" xlink:label="ifrs_15_role-831150b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_15_role-831150b">[831150b] Note - Ricavi provenienti da contratti con i clienti - Informazioni integrative sul prezzo dell'operazione assegnato alle rimanenti obbligazioni di fare</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150b" xlink:to="label_ifrs_15_role-831150b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_15_role-831150a" xlink:label="ifrs_15_role-831150a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_15_role-831150a">[831150a] Note - Ricavi provenienti da contratti con i clienti - Informazioni integrative sulle obbligazioni di fare</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150a" xlink:to="label_ifrs_15_role-831150a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_16_role-832610c" xlink:label="ifrs_16_role-832610c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_16_role-832610c">[832610c] Note - Leasing - Informazioni integrative sull'analisi delle scadenze dei pagamenti dovuti per il leasing operativo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610c" xlink:to="label_ifrs_16_role-832610c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_16_role-832610b" xlink:label="ifrs_16_role-832610b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_16_role-832610b">[832610b] Note - Leasing - Informazioni integrative sull'analisi delle scadenze dei pagamenti dovuti per il leasing finanziario da ricevere</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610b" xlink:to="label_ifrs_16_role-832610b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_16_role-832610a" xlink:label="ifrs_16_role-832610a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_16_role-832610a">[832610a] Note - Leasing - Informazioni integrative di tipo quantitativo sulle attività consistenti nel diritto di utilizzo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610a" xlink:to="label_ifrs_16_role-832610a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600o" xlink:label="ifrs_17_role-836600o"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600o">[836600o] Note - Contratti assicurativi (IFRS 17) - Comunicazione di informazioni sulla prevista eliminazione contabile delle attività per flussi finanziari connessi all'acquisizione dell'assicurazione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600o" xlink:to="label_ifrs_17_role-836600o"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600n" xlink:label="ifrs_17_role-836600n"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600n">[836600n] Note - Contratti assicurativi (IFRS 17) - Informazioni integrative sulla ridesignazione di attività finanziarie alla data di prima applicazione dell'IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600n" xlink:to="label_ifrs_17_role-836600n"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600m" xlink:label="ifrs_17_role-836600m"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600m">[836600m] Note - Contratti assicurativi (IFRS 17) - Informazioni integrative sull'analisi delle scadenze per il rischio di liquidità derivante dai contratti rientranti nell'ambito di applicazione dell'IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600m" xlink:to="label_ifrs_17_role-836600m"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600l" xlink:label="ifrs_17_role-836600l"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600l">[836600l] Note - Contratti assicurativi (IFRS 17) - Comunicazione di informazioni sul rischio di credito derivante dai contratti rientranti nell'ambito di applicazione dell'IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600l" xlink:to="label_ifrs_17_role-836600l"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600k" xlink:label="ifrs_17_role-836600k"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600k">[836600k] Note - Contratti assicurativi (IFRS 17) - Informazioni sui sinistri effettivi rispetto alle stime precedenti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600k" xlink:to="label_ifrs_17_role-836600k"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600j" xlink:label="ifrs_17_role-836600j"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600j">[836600j] Note - Contratti assicurativi (IFRS 17) - Informazioni integrative sull'analisi della sensitività ai cambiamenti delle variabili di rischio derivanti dai contratti rientranti nell'ambito di applicazione dell'IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600j" xlink:to="label_ifrs_17_role-836600j"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600i" xlink:label="ifrs_17_role-836600i"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600i">[836600i] Note - Contratti assicurativi (IFRS 17) - Esposizione di informazioni dettagliate sulle concentrazioni del rischio derivante dai contratti rientranti nell'ambito di applicazione dell'IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600i" xlink:to="label_ifrs_17_role-836600i"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600h" xlink:label="ifrs_17_role-836600h"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600h">[836600h] Note - Contratti assicurativi (IFRS 17) - Informazioni integrative sulla natura e l'entità dei rischi derivanti dai contratti rientranti nell'ambito di applicazione dell'IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600h" xlink:to="label_ifrs_17_role-836600h"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600g" xlink:label="ifrs_17_role-836600g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600g">[836600g] Note - Contratti assicurativi (IFRS 17) - Informazioni integrative sulla curva dei rendimenti utilizzata per attualizzare i flussi finanziari che non variano in base ai rendimenti degli elementi sottostanti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600g" xlink:to="label_ifrs_17_role-836600g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600f" xlink:label="ifrs_17_role-836600f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600f">[836600f] Note - Contratti assicurativi (IFRS 17) - Informazioni integrative sugli input dei metodi utilizzati per valutare i contratti rientranti nell'ambito di applicazione dell'IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600f" xlink:to="label_ifrs_17_role-836600f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600e" xlink:label="ifrs_17_role-836600e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600e">[836600e] Note - Contratti assicurativi (IFRS 17) - Comunicazione delle rettifiche effettuate dall'entità in occasione della modifica della base di disaggregazione dei ricavi (costi) finanziari di assicurazione tra l'utile (perdita) d'esercizio e le altre componenti di conto economico complessivo per i contratti con elementi di partecipazione diretta</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600e" xlink:to="label_ifrs_17_role-836600e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600d" xlink:label="ifrs_17_role-836600d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600d">[836600d] Note - Contratti assicurativi (IFRS 17) - Comunicazione di informazioni sull'attesa rilevazione del margine sui servizi contrattuali nell'utile (perdita) d'esercizio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600d" xlink:to="label_ifrs_17_role-836600d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600c" xlink:label="ifrs_17_role-836600c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600c">[836600c] Note - Contratti assicurativi (IFRS 17) - Informazioni integrative sull'effetto dei contratti inizialmente rilevati</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600c" xlink:to="label_ifrs_17_role-836600c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600b" xlink:label="ifrs_17_role-836600b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600b">[836600b] Note - Contratti assicurativi (IFRS 17) - Comunicazione dell'analisi dei ricavi assicurativi</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600b" xlink:to="label_ifrs_17_role-836600b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600a" xlink:label="ifrs_17_role-836600a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_17_role-836600a">[836600a] Note - Contratti assicurativi (IFRS 17) - Informazioni integrative sulla riconciliazione delle variazioni nei contratti assicurativi per componente</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600a" xlink:to="label_ifrs_17_role-836600a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_2_role-834120c" xlink:label="ifrs_2_role-834120c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_2_role-834120c">[834120c] Note - Descrizione degli accordi di pagamento basato su azioni - Informazioni integrative sull'intervallo dei valori dei prezzi d'esercizio delle opzioni su azioni in circolazione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120c" xlink:to="label_ifrs_2_role-834120c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_2_role-834120b" xlink:label="ifrs_2_role-834120b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_2_role-834120b">[834120b] Note - Descrizione degli accordi di pagamento basato su azioni - Informazioni integrative sul numero e sulla media ponderata della residua vita contrattuale delle opzioni su azioni in circolazione</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120b" xlink:to="label_ifrs_2_role-834120b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_2_role-834120a" xlink:label="ifrs_2_role-834120a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_2_role-834120a">[834120a] Note - Descrizione degli accordi di pagamento basato su azioni - Informazioni integrative sui termini e sulle condizioni degli accordi di pagamento basato su azioni</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120a" xlink:to="label_ifrs_2_role-834120a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000d" xlink:label="ifrs_3_role-817000d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_3_role-817000d">[817000d] Note - Aggregazioni aziendali - Informazioni integrative sulla riconciliazione delle variazioni dell'avviamento</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000d" xlink:to="label_ifrs_3_role-817000d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000c" xlink:label="ifrs_3_role-817000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_3_role-817000c">[817000c] Note - Aggregazioni aziendali - Informazioni integrative sulle passività potenziali nell'aggregazione aziendale</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000c" xlink:to="label_ifrs_3_role-817000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000b" xlink:label="ifrs_3_role-817000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_3_role-817000b">[817000b] Note - Aggregazioni aziendali - Informazioni integrative sui crediti acquisiti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000b" xlink:to="label_ifrs_3_role-817000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000a" xlink:label="ifrs_3_role-817000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_3_role-817000a">[817000a] Note - Aggregazioni aziendali - Informazioni integrative sulle operazioni rilevate separatamente dall'acquisizione di attività e dall'assunzione di passività nelle aggregazioni aziendali</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000a" xlink:to="label_ifrs_3_role-817000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zk" xlink:label="ifrs_7_role-822390zk"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zk">[822390zk] Note - Strumenti finanziari - Comunicazione di informazioni sulle passività non correnti con clausole</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zk" xlink:to="label_ifrs_7_role-822390zk"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zj" xlink:label="ifrs_7_role-822390zj"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zj">[822390zj] Note - Strumenti finanziari - Informazioni integrative sulle passività finanziarie interessate dalle modifiche apportate all'IFRS 9 dall'IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zj" xlink:to="label_ifrs_7_role-822390zj"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zi" xlink:label="ifrs_7_role-822390zi"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zi">[822390zi] Note - Strumenti finanziari - Informazioni integrative sulle attività finanziarie interessate dalle modifiche apportate all'IFRS 9 dall'IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zi" xlink:to="label_ifrs_7_role-822390zi"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zh" xlink:label="ifrs_7_role-822390zh"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zh">[822390zh] Note - Strumenti finanziari - Comunicazione di informazioni quantitative in merito agli strumenti finanziari che devono ancora passare a tassi di riferimento alternativi</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zh" xlink:to="label_ifrs_7_role-822390zh"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zg" xlink:label="ifrs_7_role-822390zg"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zg">[822390zg] Note - Strumenti finanziari - Informazioni integrative sulle passività finanziarie alla data di prima applicazione dell'IFRS 9</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zg" xlink:to="label_ifrs_7_role-822390zg"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zf" xlink:label="ifrs_7_role-822390zf"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zf">[822390zf] Note - Strumenti finanziari - Informazioni integrative sulle attività finanziarie alla data di prima applicazione dell'IFRS 9</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zf" xlink:to="label_ifrs_7_role-822390zf"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390ze" xlink:label="ifrs_7_role-822390ze"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390ze">[822390ze] Note - Strumenti finanziari - Informazioni integrative sulle passività finanziarie interessate dalle modifiche dell'IFRS 9 per gli elementi di pagamento anticipato con compensazione negativa</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390ze" xlink:to="label_ifrs_7_role-822390ze"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zd" xlink:label="ifrs_7_role-822390zd"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zd">[822390zd] Note - Strumenti finanziari - Informazioni integrative sulle attività finanziarie interessate dalle modifiche dell'IFRS 9 per gli elementi di pagamento anticipato con compensazione negativa</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zd" xlink:to="label_ifrs_7_role-822390zd"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zc" xlink:label="ifrs_7_role-822390zc"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zc">[822390zc] Note - Strumenti finanziari - Informazioni integrative sulla matrice di accantonamento</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zc" xlink:to="label_ifrs_7_role-822390zc"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zb" xlink:label="ifrs_7_role-822390zb"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zb">[822390zb] Note - Strumenti finanziari - Informazioni integrative sull'esposizione al rischio di credito</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zb" xlink:to="label_ifrs_7_role-822390zb"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390za" xlink:label="ifrs_7_role-822390za"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390za">[822390za] Note - Strumenti finanziari - Informazioni integrative sulla riconciliazione delle variazioni del fondo a copertura perdite e spiegazione delle variazioni del valore contabile lordo per gli strumenti finanziari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390za" xlink:to="label_ifrs_7_role-822390za"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390z" xlink:label="ifrs_7_role-822390z"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390z">[822390z] Note - Strumenti finanziari - Informazioni integrative sulla riclassificazione delle attività finanziarie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390z" xlink:to="label_ifrs_7_role-822390z"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390y" xlink:label="ifrs_7_role-822390y"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390y">[822390y] Note - Strumenti finanziari - Comunicazione di informazioni dettagliate sui finanziamenti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390y" xlink:to="label_ifrs_7_role-822390y"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390x" xlink:label="ifrs_7_role-822390x"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390x">[822390x] Note - Strumenti finanziari - Comunicazione di informazioni sulle esposizioni creditizie designate come valutate al fair value (valore equo) rilevato nell'utile (perdita) d'esercizio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390x" xlink:to="label_ifrs_7_role-822390x"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390w" xlink:label="ifrs_7_role-822390w"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390w">[822390w] Note - Strumenti finanziari - Comunicazione di informazioni sugli importi che hanno inciso sul prospetto di conto economico complessivo a seguito della contabilizzazione delle operazioni di copertura</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390w" xlink:to="label_ifrs_7_role-822390w"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390v" xlink:label="ifrs_7_role-822390v"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390v">[822390v] Note - Strumenti finanziari - Comunicazione di informazioni dettagliate sugli elementi coperti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390v" xlink:to="label_ifrs_7_role-822390v"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390u" xlink:label="ifrs_7_role-822390u"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390u">[822390u] Note - Strumenti finanziari - Comunicazione di informazioni dettagliate sugli strumenti di copertura</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390u" xlink:to="label_ifrs_7_role-822390u"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390t" xlink:label="ifrs_7_role-822390t"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390t">[822390t] Note - Strumenti finanziari - Comunicazione di informazioni su termini e condizioni degli strumenti di copertura e sul modo in cui questi influenzano i flussi finanziari futuri</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390t" xlink:to="label_ifrs_7_role-822390t"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390s" xlink:label="ifrs_7_role-822390s"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390s">[822390s] Note - Strumenti finanziari - Informazioni integrative sulla strategia di gestione del rischio connessa alla contabilizzazione delle operazioni di copertura</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390s" xlink:to="label_ifrs_7_role-822390s"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390r" xlink:label="ifrs_7_role-822390r"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390r">[822390r] Note - Strumenti finanziari - Informazioni integrative sugli strumenti finanziari per tipo di tasso di interesse</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390r" xlink:to="label_ifrs_7_role-822390r"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390q" xlink:label="ifrs_7_role-822390q"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390q">[822390q] Note - Strumenti finanziari - Informazioni integrative sulla compensazione delle passività finanziarie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390q" xlink:to="label_ifrs_7_role-822390q"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390p" xlink:label="ifrs_7_role-822390p"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390p">[822390p] Note - Strumenti finanziari - Informazioni integrative sulla compensazione delle attività finanziarie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390p" xlink:to="label_ifrs_7_role-822390p"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390o" xlink:label="ifrs_7_role-822390o"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390o">[822390o] Note - Strumenti finanziari - Informazioni integrative sui gradi del merito di credito interni</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390o" xlink:to="label_ifrs_7_role-822390o"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390n" xlink:label="ifrs_7_role-822390n"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390n">[822390n] Note - Strumenti finanziari - Informazioni integrative sui gradi del merito di credito esterni</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390n" xlink:to="label_ifrs_7_role-822390n"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390m" xlink:label="ifrs_7_role-822390m"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390m">[822390m] Note - Strumenti finanziari - Informazioni integrative sull'analisi delle scadenze per le attività finanziarie detenute per la gestione del rischio di liquidità</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390m" xlink:to="label_ifrs_7_role-822390m"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390l" xlink:label="ifrs_7_role-822390l"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390l">[822390l] Note - Strumenti finanziari - Informazioni integrative sul fair value (valore equo) degli investimenti in strumenti rappresentativi di capitale designati al fair value (valore equo) rilevato nelle altre componenti di conto economico complessivo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390l" xlink:to="label_ifrs_7_role-822390l"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390k" xlink:label="ifrs_7_role-822390k"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390k">[822390k] Note - Strumenti finanziari - Informazioni integrative sull'analisi delle scadenze per le passività finanziarie derivate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390k" xlink:to="label_ifrs_7_role-822390k"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390j" xlink:label="ifrs_7_role-822390j"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390j">[822390j] Note - Strumenti finanziari - Informazioni integrative sull'analisi delle scadenze per le passività finanziarie diverse dai derivati</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390j" xlink:to="label_ifrs_7_role-822390j"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390i" xlink:label="ifrs_7_role-822390i"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390i">[822390i] Note - Strumenti finanziari - Informazioni integrative sull'analisi delle scadenze dei flussi finanziari in uscita non attualizzati per riacquistare attività finanziarie eliminate contabilmente o importi dovuti al cessionario relativamente alle attività trasferite</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390i" xlink:to="label_ifrs_7_role-822390i"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390h" xlink:label="ifrs_7_role-822390h"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390h">[822390h] Note - Strumenti finanziari - Informazioni integrative sul coinvolgimento residuo nelle attività finanziarie eliminate</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390h" xlink:to="label_ifrs_7_role-822390h"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390g" xlink:label="ifrs_7_role-822390g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390g">[822390g] Note - Strumenti finanziari - Informazioni integrative sulla natura e l'entità dei rischi derivanti dagli strumenti finanziari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390g" xlink:to="label_ifrs_7_role-822390g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390f" xlink:label="ifrs_7_role-822390f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390f">[822390f] Note - Strumenti finanziari - Comunicazione di informazioni dettagliate sulle coperture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390f" xlink:to="label_ifrs_7_role-822390f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390e" xlink:label="ifrs_7_role-822390e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390e">[822390e] Note - Strumenti finanziari - Informazioni integrative sulle attività finanziarie scadute o che hanno subito una riduzione di valore</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390e" xlink:to="label_ifrs_7_role-822390e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390d" xlink:label="ifrs_7_role-822390d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390d">[822390d] Note - Strumenti finanziari - Comunicazione di informazioni dettagliate sugli strumenti finanziari</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390d" xlink:to="label_ifrs_7_role-822390d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390c" xlink:label="ifrs_7_role-822390c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390c">[822390c] Note - Strumenti finanziari - Informazioni integrative sulle attività finanziarie trasferite non eliminate contabilmente nella loro integralità</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390c" xlink:to="label_ifrs_7_role-822390c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390b" xlink:label="ifrs_7_role-822390b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390b">[822390b] Note - Strumenti finanziari - Informazioni integrative sulle passività finanziarie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390b" xlink:to="label_ifrs_7_role-822390b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390a" xlink:label="ifrs_7_role-822390a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390a">[822390a] Note - Strumenti finanziari - Informazioni integrative sulle attività finanziarie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390a" xlink:to="label_ifrs_7_role-822390a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100d" xlink:label="ifrs_8_role-871100d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_8_role-871100d">[871100d] Note - Settori operativi - Informazioni integrative sui principali clienti</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100d" xlink:to="label_ifrs_8_role-871100d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100c" xlink:label="ifrs_8_role-871100c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_8_role-871100c">[871100c] Note - Settori operativi - Informazioni integrative sulle aree geografiche</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100c" xlink:to="label_ifrs_8_role-871100c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100b" xlink:label="ifrs_8_role-871100b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_8_role-871100b">[871100b] Note - Settori operativi - Informazioni integrative sui prodotti e i servizi</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100b" xlink:to="label_ifrs_8_role-871100b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100a" xlink:label="ifrs_8_role-871100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_8_role-871100a">[871100a] Note - Settori operativi - Informazioni integrative sui settori operativi</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100a" xlink:to="label_ifrs_8_role-871100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_12_role-835110b" xlink:label="ias_12_role-835110b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_12_role-835110b">[835110b] Note - Imposte sul reddito</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_12_role-835110b" xlink:to="label_ias_12_role-835110b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_12_role-835110a" xlink:label="ias_12_role-835110a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_12_role-835110a">[835110a] Note - Imposte sul reddito</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_12_role-835110a" xlink:to="label_ias_12_role-835110a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_19_role-890000" xlink:label="ifrs_19_role-890000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_19_role-890000">[890000] Società controllate senza responsabilità pubblica</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_19_role-890000" xlink:to="label_ifrs_19_role-890000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zp" xlink:label="ifrs_7_role-822390zp"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zp">[822390zp] Note - Strumenti finanziariComunicazione di informazioni sui flussi finanziari futuri stimati derivanti dall'acquisto di energia elettrica nell'ambito di contratti per la ricezione di energia elettrica dipendente dalla natura </label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zp" xlink:to="label_ifrs_7_role-822390zp"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zo" xlink:label="ifrs_7_role-822390zo"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zo">[822390zo] Note - Strumenti finanziariInformazioni integrative sulle attività finanziarie interessate dalle modifiche alla guida operativa alla sezione sulla classificazione delle attività finanziarie </label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zo" xlink:to="label_ifrs_7_role-822390zo"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zn" xlink:label="ifrs_7_role-822390zn"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zn">[822390zn] Note - Strumenti finanziariInformazioni integrative sulle passività finanziarie soggette a clausole contrattuali basate su un evento potenziale che potrebbero modificare l'importo dei flussi finanziari contrattuali</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zn" xlink:to="label_ifrs_7_role-822390zn"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zm" xlink:label="ifrs_7_role-822390zm"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zm">[822390zm] Note - Strumenti finanziariInformazioni integrative sulle attività finanziarie soggette a clausole contrattuali basate su un evento potenziale che potrebbero modificare l'importo dei flussi finanziari contrattuali </label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zm" xlink:to="label_ifrs_7_role-822390zm"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zl" xlink:label="ifrs_7_role-822390zl"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_7_role-822390zl">[822390zl] Note - Strumenti finanziariInformazioni integrative sugli investimenti in strumenti rappresentativi di capitale designati al fair value (valore equo) rilevato nelle altre componenti di conto economico complessivo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zl" xlink:to="label_ifrs_7_role-822390zl"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_19_role-890000a" xlink:label="ifrs_19_role-890000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_19_role-890000a">[890000] Società controllate senza responsabilità pubblica - Informazioni integrative sull'analisi delle scadenze dei pagamenti dovuti per il leasing finanziario da ricevere </label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_19_role-890000a" xlink:to="label_ifrs_19_role-890000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_19_role-890000b" xlink:label="ifrs_19_role-890000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ifrs_19_role-890000b">[890000] Società controllate senza responsabilità pubblica - Informazioni integrative sull'analisi delle scadenze dei pagamenti dovuti per il leasing operativo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_19_role-890000b" xlink:to="label_ifrs_19_role-890000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800100a" xlink:label="ias_1_role-800100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="it" xlink:label="label_ias_1_role-800100a">[800100] Sotto-classificazioni di attività, passività e patrimonio netto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800100a" xlink:to="label_ias_1_role-800100a"/>
  </gen:link>
</link:linkbase>
