New and innovative generation panel made of extruded plastic foam URSA MAIOR S27P L in compliance with EN 13164, smooth surfaces with leather, hinged edges on all sides, with the following characteristics: width 600 mm, length 1250 mm, thickness 100 mm; reaction to fire Euroclass E; thermal conductivity λD 0,027 W/mK and thermal resistance RD 3,70 m2K/W for 100 mm thickness; short-term compressive strength ≥ 300 kPa (for 10% deformation) and long-term compressive strength 130 kPa (for 2% deformation, after 50 years); deformation under load and temperature (40 kPa-70°C) ≤ 5%; long-term water absorption rate for total immersion (28 days) 0.2÷0.4%; water vapour resistance factor µ 50; average percentage value of closed cells ≥ 99 %; dimensional stability (70°C-90%UR) ≤ 3%; frost-freeze cycle resistance ≤ 1%; use limit temperature -50/+95 °C; thickness tolerance -2/+3 mm; specific heat 1.450 J/(Kg K).