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Capitolo 1 I ILBMANCIO DESERCITIO DELLE DOPRISE (esate puch prefs ei prncipsh etic) Bi Lata veo tom atemmine peacoat In dscpins aluinco dares tnd fea cucazene seminal ossamini isiene dipencpi cab {epic aTUnene Bropes process zane 1975.70) eae) 193 $359) cen pole wmene Gh oe Deine [Bina wh Dretae smo sate cepte cong. 1277001 eto whe dscpiea cera) ‘Ravoypo peo sevascao ed unrizos sola elozazanuln qurtoe Grete ra sao violatima sono eli ee gua gram che seg Sa ders (Cat Patan cel turomillmun FUE antn seg end Peppers tee chee Dastre, m quo ano dretaunte rivoneiper opt Sato mena. (Gh beet Pros Pepartag Sted (ES) son ntl con seguir 106/300) nines Pest og Suton emtro ia aio hposrbith dscege oe faidraee Bolg solpar lodaes avehuto ope tune kaze ‘Pininin sels deaplie fcenoraser «ancplna nw. mere aripeesing, teeta Fem acon | etagnte nto oan im ncrar hi Ghana os tm arg no eraminc noes aetea() nope cr i eee ee eam cca seme Tune Se tenets Soni Se * Seae eee eee ee ree A aacanti 1211 cpt nacinale ‘Eneemata sl Coe Cae zea pee ele Spa. che és te are socith capa, ‘Leauprese ieee soca ipsa devano plier h Sess scplna ee Canes ita (at. 2217) itm ete le verti ibis (wt 438) Dede Gelsrann ne fee dle sot hapa cocks abce lh desi dls les nam rine rede ile mpest Gedo ged denser ‘isms duper die am casectni sapere daanw de sega In wale deve GSP #40 0008 1 le dard ent el restain i 000008 5 ule dpandans dS ediguotbc caapeso th SP. de CE. dh Na Fe dala RG iboco foma acetate lb anes apc anes I mpeese dv per doe wu caseceinen operand deiseguti tt tse deere aSP #40 0008 1 le dear dell ent ele restain i 5000008 + ule dpadan dso zedigae ws bale canposto dio SP del Ce daa NI nenredigana IBF e RG. ‘Biles delemico imprest: Heo dale apres tee attr del Codes Ce Smonizo k mre dee dhe uni censctninenstperme do dei segue mt * aa eet SP 175 DONE. 1 le dear dell et eli restain 30 0005 + tale dada Sta. zedigmo ws baleco cenpostoSolmate dll SPe dal CE nenzedign BF Ne RG {a discplnn giriicamsiawte re ngprentaentegaa cat pene petit ‘Broa OD sno sts ca ppors count el Canigho Basins dei Der Cammercalitie del Caighe Nici de Ragin de rereovwa von Gedo ‘Du pene cata sno Sut Crgeionefusne & Cain de eevatea esr ‘obidi qusa nei sue Sat aggamtirecatonete uD igs HBDOISe dD igy G01 122, La dcp etamazinale Carpe cn prc een temas delvitenuti] Accomtng Std Bow (IASB) anclg TUE ado conapostiregsimantabicatsh Geet Ue enue i roi temazinul conprendne TAS, emotagal Accoatng Sundin 11200) ‘Ba, emcanel Panes epetng Sued dl 2002 So Suning ereoten Cone fe a 001 [PRiC, hemucena Fraeal Ppering Rene Cmte dl 2002 Recaeenaite canD igs. 9ODL sme agg pene tenn (snes Lavebtame ol Fer ve deglicrmerifneca dr Tivebnaime dcoso matical cede. Qbne tol & hte neni fhmearo ottigiao perk myrese che rdigno Tobe ferns rd, 13 Iprncph encod 1 ulbine escio ADE, beak 030. 23 deco gas) Baw dium ro Toerta nvigae decode dele rs dh anresedeltnsolenza (at 5). Iegodie dxponzamtanparmee mete dzeduamne Gems (at 6) [Egode diaper tapermee supenep dedzone ebm petcolee ta drog. tprncpn dia cima wine (et 7) aL, 1DsQ0D0 smoaxe mspatetimocttiy ale dco del eamarane le aunohiizsmsimtsals maura ln dpi delle rnehacins eben disnpes Gee popes Capitolo 2 [LE CLAUSOLE GENERALI ALLA BASE DEL BILANCIO D ESERIZIO 2] Fraime yencps gael delbieco ela dscplnwrucimae Ie ake 20 ‘ance cre eee rata con cicema deve rpreccae nud ert cameo essa pein inl «fn de soc «init econo aera. © Chores: aplcacine eg sd dibbovn erst ditto dirggeppmaendiveie Teka spurt dele sigs coupant del apin¢delzeita sna evi ‘ng conpavtsae putts © Veathe Conetenn: inci deverresmeae "paket" atarth snc nan oa vecth ogi quo elt csmna sins. sire cht eit lnc qpento conemets bine exe rigresexn Arasbo, per come stende neaa caren cea core eccemcn aD ‘leva, quid reagar Lec seca misao pe deama tata per Cabsogu olf eraser YoksO=: 3° cauma:(nfamesiaa couple) Seto aterm naenunencueste dh pectic poston se que degen sao suffi ea presen veri ¢ caress dero fee emai (anplemaraurrwcessene tl copa ‘Beapr rospeto dele vrazonadipetncriato (nel ete dol redken) erect fauezin(oduto che dle apres seer). 4 cau (dame ier ‘fen cease rape gh oobi (vaso, veheaie, ress ¢xfomtiv) quae kro ose fe ert ‘cans: (eoe) “Se aves eccecina Pgpicecie dura dispose degh wcll epuatiéaconpetbie con arpesnensin vein ost, digoscime nen dive ese apie, 1 Liven nega devencoru h dsog. nai Tefhena ¢gheresnalh ata eae Sami Nuawrserenan Gseibe cau (anogeess) ‘Time dive esereredito ninth ere, son ie decal decese deh nota stegtia che pa ese redta mig xo (ace mane dicats) Paci gizedasine - et. 300 / OIC 1 evantacne dee voc dee esr fe secondo pron ene proper dla cota eI eirth [Ris sabres en psetcame dele vcie eft tno cota tell sosimendellopasineo del caro 2 spose sairee ochre gieiireioos te Gta dicate deseo. 3 Slee tmere cata deworacie ghd canpetaes all sacian ndpenmaee dh tad ncaso odelprgmets 4 See tere cata deizwdhe le pert cempra el ercino, ies Conscie po h sua Gees 55 gielmatserognvircanjesinels sigs oc cao toe abe eprtma tte. 6: Seen Slane anpsao soured macs ase ia. Comparten xfer th del procedin to fori delbacsnpenepicatab ‘Spas adamtatnn comple elanct eg, Versus eu [Dyrnebi ela Prospect cotaeth azine dace unto prcesa costae de iho dee see fet suqust rope. IDI Sqrie3000.n 25 ale Jagodwe Diposaanitapauve suprncyl edna Globus. [nperobre ames wu roa alma delemcpi dela Coat asthe proce, cess] COVID- 1s xe nc, Gus smuese se rae lh cigrsenmeo un ego rope atau, possaw edge Tole» apple irae pl dele mes nfrcenmnats conrfeina ‘Sims desc 300. [Ledog nmriguei b ecnde de gi emo iis dpevirtenete hl COVID-19 «yd este pica soles dal apes enon dota igri tenacna > 22 Rpt epncpi grant cetbirpnelh dscpinn semaine mola ‘Sis side dante emewal fre Bepuntio en esata of Fame] Suten aso IAS Ice wffemmae deo scopo lod ¢ fame ‘snuck ogi tizatar ewlbgat de]bbncvvar igh nett (easy wes nell sanare ecsanaree fama eo del sere rnc gunna chefs de cs fexdmatah siguteatrn (alee pedtinos caxfmataro dee afer tse bec) gmoabire fea fwmnith cnplte=n detain) Canter migiatze: Canpeaben verbena tepetrae congress Capitolo 3 I LASTRUTTURAE IL CONTENUTO DEGLIS CHOUDIBILANCIO © 3atacanposaene dine aeserzo erat te qua carat ‘Suto Formals neo avmaxe Redcat Fran Nea beegare eben sd Gene (abrir doses che came bc on apr xfom tin sul svg te letirth znd dei ss srg) ‘msume del doce dered oss a ipjrtsutanav vera, ut «cone ela sela ane (at 23) vain esi, sare unas ¢ sui parma). > 33%oSut Peiaenle ‘Eildocaata dbilacn saci de startin b sua ¢ canposine qui: quatintin del capil diam eta igus hvanaay dh snmp > 33.11, rane de Suto Porinnink scan bremaate cice ion ‘At 200te 20s mpongm we siuaaragio ericalts deca ‘Etfome. seams cron cn chosfcenme pe etna ecnaaic on xfamecinifnic > 2321a strane dele Suto Perma sca iprncpcatibi stamens Ipngpcapt atthe ro sv sgt racolute a slown ego Givocmaune neces fete eunrue ne gi timate psa Gl pasate tants Poscno tse Casfce seemed a: (arate / Nan cowete rere stream gata carats than conuee base ors opens eae Tiguan /Eghi ered kdstrcane ta ener prom jab ed enghainerere tame de lh eed np tem > 44 Cete Benmnive Ragga hk smucreddnad tm rea aufaciamnto ‘Dred deacon ¢ hveriaan ce sie vee el apie eto difacionmato pares dele pens gestine > 34.Ua gman de Cao Beau scanner aie (At205 mpaw wo shena gd e vacobtsdirecuame ‘Bhfoma see cn cheefeiny pra. “5 342 Lsmann dl Cato Beams stone senepcatabi geminal ‘Accogis ache yoracie nerizen aver relzz oer carter 3vane)Griratiper atime de oc dren athe adlenetiprimana (AS 1-pe7) Cosmas seca igre de camera sane ‘ace sions ce ere faze eieGiao Ceci ¢ eae compan el coupe nea ‘ert dae ‘Nacht chun ao weGifntoms slow elnco dvocimiiae neces (LAS L-p. €14.€12, 62,024) > 35D Rogeete Fn Cast Viggen ts econ decent yocedend uals fame craic dun ues yest fins ID Lg a0is mods Tan 143 CC atudads [eb lence fase we pare soca ce spice d Cooke Cae peredgas Tuco eee ‘BemeeiD Ly 1590018 devo en canpesto de Suto Perierne, Cato Hrnanvoe Nata hegre ‘DeOL6:Tbicod'sacioe campos de Suto Perens. Cato Siam o, evict Fraraar e100 begat, > 35 LIa smn a Rawicato Fama cad knee ison ‘At 203modtiancalD Lg. 90015 paw wo sdeargio ncolate drei Hitane cg ats tmnt pe ne We en ie ongelat Stee dees pec v Da spn gui o gu alten ferirainey, pe Peete ecu érfecn Tein pe quToycents, [mumarns hampstead ig infeed ‘fisafewraw:dl'secinn dress al rsh cpa, gel haves te qule feats canetse. Canwest stam, ¥ pert Can soc pee araic ip > 252 Lasanenn dl Rendcato Fama scan senci cash atmo Ji jee nage nea i ano feats pana lana ‘nbn pte cance (heirs) LeSymepaliueen gudsdigpuger b cave de poseno ware gnarto variant save oman waz cane pr TOIC 10s Tope, dimesinatoe difamemneta ‘Tanltodologa direcsposzane (cant per OIC 10) pus see fete mio det (congo) Casto eet > 36Uyropet dle resins neawante nel pt tal diprmaoneto ‘elknamautse nla fe pute deh Neu bueguary pe @hIASS¢ olga m dora Deck de rocidipirmeno net vero esse eicen ie aca, cnspechicese apostspropets e rgh posh ican « st ublth nee ea rveth stliasinynigrecedat esac. > 270°BUmcn fame cera 2-Bincie de mice myst" ensue alfseeno owe 13st ‘Leazends den sperno rele sein 0 swcessunate, per ese caste is a eign: dr npernonu me a 9. 2 gustipumeti quinn posed {i iceariGlb vend eect: 9000 exe dpadat occa nacds drat Tsucmo: ‘Duh ‘ona Seupifvarorusa Ronan redene del Cats Brenna ce mute drei ell Stato Perini, ce items i ndemaatne feme este dl Nou hegre (composts dranet haba sa gene) LD gy, 1200015 sme oro wt 435d dcp bane delice cee ‘Sano qu nnese de per de esi cansecum en no saree seg {wal dllenvo ptrmenale 175000 exo tak cisearicle wens «dll estas: 390000 ero Gpadae ecco nave Gres! Toate Stam ‘ar guese mpeee spevedewn bibs Soper" Wlrero mci ghschan Gate purine ¢ cata economic. car dabei devo esse deta tu appa et paste ee (hires delvenivaofnuecien, (hana ategatn qos nca sao pecan tao afemness ere dalgran coma let. 427 semei9)+ 16): (dikeaore suk gts, se nCake te storm suteo i efemstsatdiste men 3)e 4) at ECC. (hh obtasine digisnancctfzwscies re cceno pate Libs) let 208 C Capitolo 4 I NOTA DVTEGRATIVA, RELAZIONE SULLA GHSTIONE E ALTRIDOCUMENTI Slane begin Perma epee yefesinaliasinal ‘os 3a 337 Coie Ce ‘Rev iencp cause bmi ante ment htt ro Appt each ‘ese wa chum obliga dint eter, cosicanetece a storia crt econmnco ‘Bool resametn catnt tpocopate (et 2427¢c) Bic Waerate Nou stegur sempitcea>. Dogo myrese Neu stegatre nen Olga > 42s feaumiabaeteaegtre {Enfeane dnc ar gacre conte nefeme Tile Y'hevasn de nt cartntinghschan Stepan Cat ecanemice, fe dfane marepresenine (Guvt vasa ¢ canta dee shu perma fumeara edule Tat fn Sipay pauto{'dotinediherare 1 cat du wormorgrsetacon tll weene G1 Wot ktguos mode sets conplmatue cm iedesai "cata dee a ste, DLegeitrenwaerale vend fase shane liga we con Tat 24272 inserts ‘Edtemawre per comprar dls una cama cotta Tesacion quedo ck nnwcssth ifande mre ecto od frm nin detagio rete tle eat ‘voc dba, hwcors donde tte b aera cama compl ae:reauernecenato dbuucioperrgganrs ie jogs ¢ niesncta fone ripresetizae dno saa {pteeteh"Yomporiny celperimatonit edn ogy dell rusia ernie put eh pm a 5 SAE A Tempe epee "prose prac pn rae gli pe sinuliacinal ‘bt 2408 Coc Cine centers ‘ese mo shuma bland abine sh Gesine, cosicame natcepar Sup perianal ¢ Cato econo [nsocat ere bao fora aera naz stess pea tn des Hea Sala Cosine gpl fonscenneTaneta tet temas Siemessje quires ee meses or ean nee Gee Nao e Vivraurenan ule ee aims porto soc coals pst socicqustoainte da socith nel caso deltesacin,(comipetiie etn aephecqusahawza), > {21 Rh fy deci pase ‘Nangreent odorant conti el buco desc, mabe fine cane eden oc eam acinictipr angry canned tains pr oi ‘awn eee cancel 13) Cateatidelnenesne sla icine Dee cateee x esifee, ein tecaxsnee dh stained soci «delat dels dell gene. couples seine ster cuiesaba opto, {teks stereo sapesecnolbeconputarcire gud tou tncavieegh astm hen a QncinuneGefenepalrschie Mreeme CU SOCWA€ oot ‘Dee ceteeafemnacen cece nea pts get ca. ‘Dee cetanee sfenntzen caxcanatil wolsone ede Dh gestine inde ‘nuns peta daca «dsc Re ‘Essosposa guia dlrvsart aus eee Seas omer dngues con “+ salbiteedisfermento incu pera Tce SE SERS ey nonatopic nee ig pnt Scenes pee ch oer a Soyer Sameera Seti ceacetee tae ee Seas GEISER etna hie ra irs remit has cai nH nether Ee NELROEDT: eee pr ge Se ee ae eupemnnmtient ene) SS ee pane oni ese cs rn Ea A one-photon Geghucqusiabewane) Tevehare revedius dal gene ‘bs)per gi armas fimaia gcvtnie epee d gotine ders fumain Yeposcene rsd rem, diced dt «divine dei fsifemai Dua sede ‘nin gu, ing ee Ha Tanto ese scans laa, a INFORMATION SULLA COVERUANEE Dig. neon es wnt penpenisne einen ni wat SS erect ome pies sioe tpamaenroemis eee Dig iy ar Se ann hermits gti eget spe ith et jaesseees Monsey Sree tuevetees ogee ateeecot arse ac csi pec sae Seperate nea ca ea tc > aoaenaatae Marr nt green on psn ee ari ei «pene engin ag oe Sosa Sete sTe fama im nce sner gmpuroh anemia papepsatann See eee aaa neattan 02 cock Serine ele Sargeras eck Mercaa inact enna Jmjeebithdsmraner m gu (Ge atin vane absent ws m guise speci se Reeine sale stn OsaLiGaToRio: + DAPARTEDI UN REVIS ORE ESTERNOper et h tts pBbice, Sp, Se op iin dines dered casio, Si he carroll soci tig. *DAPARTEDEL COLLEGIOSINDACALEpe Sse mi dinenserai cena eigao caso Capitolo 5 By LEDOKOBILIEZAZIONIGATERIALE © Sle machiazent cers oan) Cane fenasyeoa desavtisdeserempigiinele ods dips erin ee famioo nett ponte baci ¢ page eel coupls sues ak Gennaah shal bonun Maka Ggiaaatnen Svaktaaa euthnaen sme ean anh petcolma ats canwse ale mmchiizasinimeah, > S1LLetacinamntie dintemeeo ‘Le posts del Code Cane nten divahensos gusino hredecine bila esac dele mpeese Braman upshtatewafsarulisasmals ‘a 204,225 246,227 Code Cae OC is nciizaans ner) -25 (operas wir ¢ pst nahin eter) fsne scsi) > $12 Defnicore, crash can dl inn chiens xo css rele desta ‘Legmmcbiezasons son dmaiparmauah ds ed essue los "daerehnee" nel srolguate dla gene «fm a sounea tec, guia srg pam mete aitere. Lachssiccion Gerda Dbamcbiicinspopaa alte 202 CC ripened sinc coment e dures spostine do em chim n eeah, veritas > 5.13 Gam gael diva «dinpesensis scan code cle Trggr one cat aoe we nen ge (eiieinecomma, aw, ‘Acqusciay deo a peznlepegmago wt ma cbiizasine mite ‘Apa. ‘i ta gana, ‘eqane nde > $141 mmammats ‘ease dee sm dbiizasis tre mth cweiizasine Ina nelenpo det esr sitamaicmats mmartinto og tse reine Dress possi sims [eamnceznsn sono epost lume] VALORE CONTABILENETTO ‘eer marisa = con acre 0 fax enene mao were resi eae sino, ‘Yano = Restupascin tienen (leat dicparinan dlvelre Gh emmatnare = temic ceria gute cost ‘Lemmas sais csata hl COVID-19he rode cxtann «rode fciru sl pentnth epee, nanposmo de fie subd dese. [a Ligge D000 Dingewepaiper song erie el scauaeat Iu aaodods caw ines ce humo aupato i cates teenie eam ese etait Gigi Bacon dares Ragone « teavexso wae OIC 1. Dacauete COVID-10 OIC 16s OC 2 ~ Muda delmetad i msscameto dele mn chitin eae mean Caras et nero tlh poss dpa eet dl cdo eta io oe dle an chizaen ta secu pose modi I dods dh mmatm aro passed dacs pevato dal GIO leper ¥ mucbieacoua a OC per que arterial, nod enw agen ae selves Carga anigrecenne OCs foonmo difetrproasiniphriensl: 2. Donmeso 0 nT “Lege 13 ote 030. 16 — Apt ct dela rebar eben pres «dele peter Dissnest dy Goise pe hriieme rae iu gh diene bier acsare gle nave avant [ntggtr rae etre bot egedrhenne dee esot parato daiceamen awe Gelert bees kenscat if ee spore see aif isposn repent sult utara odie )medanee Mvaseaero rs pes some. pase nec dlaswcttuny efucaforeivelndtwo dimers ulsieetarmats str eibaucanrtemeno tla kr caste, lh xo cqpcth ROA, ‘fee poss ecaume lucraene nell ats send tek Cove ae Quaazerurite Ruecaa sega Me SE > $15laniinsine aban eae Toacace in cena fea smonesnttine bles scan sind coset lent, to td pera ol Donaset cinta dela deepiowsusiaale ‘Meodoperaonn eg stemi i bomen (mae ceo eon) ‘AUD 1b) fameaani sun odo iacasno ene eg Dic pita status 16 metodo mca sshuano ede posaans ‘Metioog perm aa: ‘Asma erate bas een lcsine oregon least gan cane pericope Nei bee omen Sion ofc nce acu aca heat bee ene pgm on cene ecko ce fe Tasos mp oop sas {sem cata parregsee funn deme cane ‘Neri canberra fees dec, ‘amie ce eset fe tein prego rica to Lingaeenmiane loner store STATO PATRINOMALE ATTIVOD RATEIERISCONTL recat stn. CONTOBCONOMICO ® COSTO DELLA PRODUZIONE cine cons decom —ctene sen dcompetmia scat Te some mp apn sas Tsermn canbe paregsowe louie dl'amdbiizasine merile 2 Some auiaipe regseae vent Glee cuene ipevegitae hears a bas Iperegseae giases {We seanre cembllpe rgiwe fat deca (1peregtae kris dl Ato 1paregite gies Loam ‘auble Gusetimats tine cucaoparegsoa Teamatanete RISCAPTO afte corto (cnrehtxo mmmarimac), + CALCOLODEL VALORE DSLLINMOBILIZZAZIONE INSTATO PATRINONLALE- nets SENZA IVA. sus + (armies: SENZAIVA. nets) “iam dimes nso fine coum + vale drscate SENZATVA + cath SILEASINGINDARTITA DaDMA drag pat ft Bote delcnaneregsrea cake bas « cancbu Bae eatery Cone cao mt ‘Value dell mcbiacene cone coh qusqma tendo cnstlrsine vine ok percoal deamatm ete [NG tds digo Urtcato Leo lfm rtaneno sister slvule Gl samobimcate came cca uso ene sales dre). 1a Rranlk¢oltmet nego ik Guts al corso. Largrisnbasne oe ounce nae STATO PATRINONALE: ATTIVOBI INMOBILUCZAZIONINATERIALE velae des mucbiioncins tarde mnatansito ASSIVOD,DERITL ao vo dela soca baci perp descent cme PONTO RCONGMIES pape 3 CosTO DELLA PRODUTIONE- gut d mmatmeto (C-PROVENTE ONERI FINANZIART aaeesipcc “> 516Lasnbescny dee umcbitencniperpett Areva civdae [Lmubiieassny ce eh te din Geifeonccrini Qrevokamte aoe fers vee eto corse deve eae sake, ‘enter rear omyroguamens dn eas Gcbocncn formu ‘BsSaPvuae sna snes anton aust bese sa voce imc tae ets Lestanciniasigacde vor tela set igre (et 34272. 5), REAWIDI VENDITA ‘NDPDENT 5 $2 nomi encase Lafamcme cot: {caste cat cptso rw ntobaconel tc dine cot no eogisine (nben fm sca te BD) ced be ato get cago tenn ra srs canis PO) Sapa «atthe dif Gutman (wads en coher wanna) iene came cence Acc gti ecae seem Tagine den cero decane 3 Riven clfamatmero nade Gentine dssetmat dfae tree Le gen Guana Sato pian mmodmma antacid ¢rprcins (Mente adic - Nanton ccc - Martine svi) Saw evierianlseravevmer (ead bso (odo nnn pez Greate Cos tau ¢ Wonen arate prod ier ade Conon eWworiearats) Te seatne cata eee sno Y coro descr meen ora 3 ReGeraee leon hemraeo! Gane defn merci cc perl pte acutante neg scircedtiper ements ce 4 nee lve ill mobiizcene era per eaten rear Byosmene nbc (MAI CAMTALIZZABIL 1 oso deerme cort conmo prem antinori _ QUOTABARTE Cosni poe 2 Gono deh Roda nate tcaumo per hsok pute conpetaan el tsuczo)perlemantacinicite. COST ANMINSTEATIVE 3 BI Iamobienciay astern leo dello fo easnenae er tenemos Cost C@OGRCIALIDI VENDITA Lecomte nec ‘COSTISTRAGEDINAR Capitolo 6 By LEDOCoRMLUZATIONDOWATENALE > Defzenae(svede he bamdbicacen nen): Ta Gueet betas wofesimatiacine ‘Leaman sao gh len esperm aun destiutad esse ieat"ireolmete "nell solgeto el gestinw,corBuandsafonseme he soumea tact argnicate Suga aiares ‘Act 24. 95,236, 107 Coie Ce oie ae OIC 9 (ispumat es) > Gssfgay Gib ancoizanaums era (herpes Cos ren em he cncoreruno hfs prodmne ed -Necsrtadicaeica del Coleg Seehcal per ierizme tel SP- sam atanentomsscto Sesncii- nviguaa dsamarmnato iti Grice didn Bavaria Bau weniton rope datfein eswceualh deeboeame Rianne ‘Amaumato nose Urea possblln diene Candeensperhcapitioazime dicot}. cos fenymet coset 2 bmecrrconeh io wl wll tee oatneee 3 mefouotncpich Goda badfii eam, crephesneat Conidimpitoe mspimeto: Coaidierimeto dimasnors apes odin mons eth Contgieaistennes oedema apes Cont dsrikgp: Cont sritppo i 2016 aD. Lg 1380018). Bavantemt reve mera Rrevetiper modi ee, ola dm dnt sco dtaaato ewan coc fdeemacias etek dl cosoparlmyrea Caxessent here mich, mdbiazon ca acme tre ibis nmaterth Aouad dating apodeme superere a qual rdw he der fat pec henmibono wale ate ‘Ruerane Scrupneletio (se acqusto tol ares), aun secede sur a we fee 20 ae ane 1) ‘ands etme "rhe conto Gh are cos neh fara neltenpo. “lat qusefibil m auto nelvo ne casper gt, pon suceible dir pr pete dl camps ead Vaeame Datertan fn geen comps sotto per cgi dell inde vas carte edit gh islet trie passe companys. Capitolo 7 iy LEPARTECIAZIONI UB Lipecpesinivono git owiminygrecetine leap socal delpermnioneto dell mest STATOPATRINONALE Conposzine lta eh Yee BI. Compose wna vce C1. ienhinocaateasory | ‘Am acors Genome ‘x Cotes Cok 2044204 Dpto ‘aie Bee {Eee aca, pence ne cage Came -DESTINAZIONEECONOMICA+iimmacint Cut ee cree, Otetisne fanaa {LBpree ompose lcauolb ee cmmolen: _ikspuepcansarnee ouposeecamolb le ‘posse (me) ATTIVO AL NETTODELFONDTRETTINCATIVT | SBS4E ME = Schema hcshae Maco charcoals msc « Chis — > 72 Geer divans -PARTECIPAZION INMOBILIZZATE ‘PARTECIPAZION ATTIVO CIRCOLANTE CRITERIDDELCOSTO SCELTATRAIL CRITERIODEL cOSTO STORICO STORICOEIL CRITERIODEL Newer ‘PATRINONIONEITO Putcpunminmgulties Petecpecmidicanelle dicelbgmato || COSTOD/ACQUSTO VALORENETTO DIREALIZZO > 12.1 Gein dchssiason (estiazneeconmict) ‘icoth ce Tagen eae cope imac +d nei Eiggrostaate nbuneass Ve Pi Ausis antares Gein comics mobi ‘Navas ta commie drat iselamine domi dll mento ela ret + cosiacone ace Checfieaute lene sry ell tema claves dycata conan 19) Svan pete cpacins Ehsetiese dlnum suntan ell neem lvoe cao ccmunse Ios) Rehman Gee, > 722 Lepetecpacin machine ‘Patecpeans dca Sebel nt tam icine Geen caxtoite ‘etecpeain dim gic asta Petecpeainidimaggsnea ra (aol ernie defame ondteemae ‘Patecpeanudicollgu eso ‘Eftexeanaole sulle gene dell'nees coolinte ‘Btecpeamunin guts ‘Nzuspeie lean pe ssicrwe lcamolbocolegmato deb soit cide dimtnee dreronate toes iblgara perk pececpecininen palit ‘Beater cn cod permet perl putecperimi di camoll«dicollguneto. Cost STORICO= ere sasento per Tet, capers devia cosh rumaedacene apse ¢ cau Dere essa nwo mass dipeate arereh Gvaiae SVALUTAZIONE= Cro eananco Letra D)etaihe divee di wtirt fanaa -yet 1) seabtazin voce dipatcpaias RIVALUTAZIONE= Caen tcamniro Leta D etic dae daa fess “puso I8)arukensane, vce *) pate peaa {epetcpesenid cool «dca ao pos eee vena “prn snp ark carpenters delperiacnonetorniee dll ihno ben dele rst smedese dts dpiine ed open lesen anes agrees en facla (ae ere banal egh OI) ‘hecomaretie ltembe dog eo per eure cap or vein Set eprint dele corre “Reco pbs el an blues prone ia cro colegen = Uipetcpensniaicawoboe dcaigusato pono ese vase “pewnimpanopaitl Cobden fase dl cqnpadatftemedl —"prmaorwtee Parmaontpasubes deduce dence dee “allttmotilmcs dle stern clean ‘mye medee, ‘rendre koa deen anid pop competenen dope renfideriditsw” — Cekobodelerentehe 1 Alana oh cron llega sen snore (iio somata pss) qari inp df NCRENENTO DELLE ATTIVITA@& ‘250 | DECRENENTODELLEPASSIVIEA. 2 Rosematsdhasagaevere al sci oconcollgu, con conseguace uri ele fees altar i AVVIAMENTO. ‘Siezeelnoeo wn io a, frst sta cont elt optus SVALUTAIONE PERTECIPAZION. ‘A spies sigeie SESE A ene castes ne mein ge nouns SECS eg eee a rate shee awe! eel EEREean emis nemo quai ninety A ind oa ise benno la i nd pra hemi peng geese cae ge rsear pga tant apis "Etna ie iecaceae Taber ngeeess 2 Souder 7 {Bax cee er mpegs chai) sie vende gh reaotiperiquliace Trcerauto ola cat Tintacanget pempguareda) = hretzonpe sgn tre eee = Ghee dante 9 gllataie get ‘Cormier, tole & egitim dene concen maobiiesin so arial como diego odiredscn,caKotistconda Un (gautoyeesso pert Jmmcbinmasen] orraodlvalaeeiseaiz dase dll tame dimes, semner[-]> (COSTO DLPRODUZIONE SEpodote ako cone ti scon eit en agian ‘eapa Toso dacquse= {eS tae gto tenn atten va , ‘eaiditeram dcautioe dina egitiuete (rrianie Gane G0 & covet Mofeian Tepasaan| yest lua jem Scar commeral end le ued Sao ec dale etemtcaneGelcono caso “lito acts on if ae doh sgh neste tenn iben rman, {Bistanpe caso, peniado aust hen cine pele fawes. . "Redterume cesion. ramus garde Sesbi ema conpuesi ci hme caso dest gull cat el ciewh casita ghd roretifianai del cata sam) sprang ncn ain mcs ei an cantina Poe Pac epen mpgs Iommi nrc pehgwingnne mh perp SSeS eee cont tees “Spal sare ret a effet eam opr ae pase waco dsabim ete Tess fees ssa per rnin ret “nena qu sto elt ll ses sosaes fino dhaqnats i cus cang.prodsto sania ¢, puter, quad dyroceso drodmine¢yokmgyo ze pe Sto ech dl cakol eco groin: “Epes goer poder dy bno cree diecesnlth oh sono censidnte mama dy, puto rune crn al rode + Selene coum acne gust tts co oan sinasate dla venti «qua nccestial manegestnge ‘osu menuseaa nq ssa etl anda lon caps, en pst icone Che evo CRU ee SOE ‘eomudzcace esrgon nqunes slum ate Ul cot saw soaaanipe Pomme hare “5 8221tmetada de cosa di penta METODIDI VALUTAZIONE INDEROGA AL CRITERIO DEL COSTO SPECIFICO PER IBENI FUNGI 1 eos de costo med pau (CNB) ps ped 2 nfo de cotomeds paras (CND) er merits ‘3mm del qrmo cards emo ucton Gas fata. FIFO) 4 neow del atmo amo pemowcto (at m~fast ot, LIPO) cam $item a -pemo cam (fasten IFO) ‘een arsenic, me acquis o ods tempi des eno oni adwnco vale cnt dalpprto ta seume eleqastth debe guise poo) ‘rire tet con aco oprah) «le quatincnnervente cists orate elperda dager (ern tases est.) Sih it pt pan CNP pe pd af eds CMP respes age opine) Estas SRE ERI amupme npe a beep ibe ed pea nz gen perenne tery ope ved) eS RRP BUS aS Sa SIGE pI EN ee imeas > 924 bees tIFo Toad ammo nperedipiceti ano iprmiad ese wiper h vein oper odscine ‘Batt, dingo saa cost den cance prop Intralot erspean cot cacao o diene “FO ccatision lvabtenat dlksauueror any tena eterna adoguaormnt cesta scl ‘HPO & Semis b aleanane vane eta tan geanivate uso unis elpenais, Visine LEO ASCATT ubtasaty cane ne ercicyeecedat ruins gus pt pro Ge tanec duno (echidna Bc) lralaedeghacqc paenct dfenatanll sess (LIFO cata). queth presses vane cas ll oat eet meena nash quan weestnee vaio ote le gnc careienipadipiirenct, > 83tmaticsescedasine ‘Sono vor svokipar corto diteninchiedersteaps ng dest, ovverocomaesst« hngp tem ch possano igure a sempo, la costunane di stadefexore, efi pat, ‘Sar nyaed iepaccnee dedi oat Gpescine @soia canbe ok conteae copes cme eens a mies oa Breit quct cot uctcnme tr uisticbacuy ater spovohniasen nuen Soe nine stance as geiree wep woes odan caps & Boum a bse ea prestazon este wn contrat formalize cae ee ee aie tee naman gett lcmmtest Renin me ae = Vaatisane, Coneea capes cat Ch conpaaneso Defend cost comes Piesuducquomene del ess. *casuyre- opm Cot esecue cedimctiies ‘ promo be cane dco (con eneetdiy deem pte can a ag), sigresaupe reine yest *rejenbgatun canegace feria te smo cremate ope gg acre delemnete. ‘anyoraa ces Nat a senna coup: ‘akzate el coo eae cose sono perk cammessae resus vee deli. auiulzasate Qcernel oacie nu gh sso Caepul oreo lcanplebaato dle rca dopo cent « Tcetane lessee elcome + Uiipranso leampitto Ge). liafne dog exxco cava tferie Urnitsdiperino cose incr sotunsie coegatinproparione ol rman dei rer Caco remo ira “eae dl como soto (o30-co). “Stu dle ae bron. eas dle nc ese "Shade dob minnacunste ‘ater eben a ogi tsacco mms. Capitolo 9 rrvroLtprpesrro Bence Cathe OIC 20 (Tio btn), Sige cig mee i ern poste te ster fas too om pth nea ice to ieee di et, (gst dik soca ce in ones De aiensiagrccdvaesmy afacy Gln carececine ‘Tao matbiinnt COSTO ANQUORTIZZATO ‘Toto cacames MINORE TEA (CoSTO DI ACGUISTO VALORIZZATO AL COSTO AMMORTIZZATO, ‘VALOREDINERCATO > 92 Ttammsdiiets LCOSTO ANMORTIZZATO (erodoo da UOLOO1SéaLD Lg. 1300015» peste el OIC 20 po 1)3 velar ui ido apace wmf startet saaneto Qlariercine sale, alteto @irmbars cipal, emaitio ocaanae ell mumatmaeto ciubte itzamne Ucn ll esse etna maquina Lele STizlee quello sadn dota quiseiateane penta Gretna o rns two dm acct eo, sig ia ea ciao harerpesblh TALOSECONTASLENETTO™ Vos tanaule Parmeter eaten Jeeaso ere ine pean ‘Vere nome eunctire dfn crn che iba dro esr we adc, ‘rune cme dsascvnane = emo pr taste Lob al ensaae vee draibaw (ttl ens setolqma ADS) ‘unio Sta diegeaazune = eam pe wequswre tga lmao scale vale aubase ‘aso dh tess nannies i rarese cance eps eelae nana ante item ie hs fmair cost da teressnam al bgp rete fob ‘Teno chats ete Colas i seese deine in censeasone ence ico sosteiper a sotosrzine nile elfen to, us (Weis cota et fie ant) per via esa elo sumo func smo] ‘Taille Stiga ona inten Tavonanta ads Go Wits etteeme poe rmucere unto cosate gp h dr elo. /ALOREDI MEREATO Temiqwon. “Tesi gat Seperdta derek divas = SVALUTAZIONE (CE-D. 18) se vegunomeno B cst: RIVALUTAZIONE (CE~D 1), > 93 Tenunwo ceeinte Paoteingcecobute NONORE TRA, COSTODI Ac QUSTO VALORIZZATO AL COSTO ANMORTIZZATO -VALOREDI MERCATO SeTatanmone al cots specfconishgplttoinn¢atubie ¢ pss asta lem tndsloge eben del + oso medo poder SHO “ro, VALOREDI MERCATO: Temiqwon. “Team gat Sedlvalre dimer dltgolorioaas ese, stem dt OGNTESERCIZIO AMDONSTRATIVO, nf nppeto cosa + SVALUTAZIONE (CE-D19)~ st vmgmnomino se FIVALUTAZIONE(CE~D 18}, > 94 Coercion conte Tier. CIOE” QUANDO NON EIsONO COSTIDI TRANS AION. “NON CE MOLTADIRERINGA TRA VALOREINZIALE (coo dco o stasis -preni)o(+ scr negpcine od sotocziaw) EVALORE ASCADENZA (veize ama) => namntemnib scatatren (eure ferme pate agave SEIRRILEVANGE defers con imtoo delcona maatinato Ceticeame neater. con htarsazine, cptabcat SP imitans mere mm tizatine macro chs 8 cost dela rode Tnnece de dao hve INTERESSY(macechse Cproretie avr). amp Pceatjeens nbc ola cane (quods chan slato tas. ol VN eae deren negh ste) Ttdoinmeme crc nibbico al VN +/scetobmen, iui sob quads yaguo dacialtilce vane continue ntuinco bscmagieat eh seas) Tashrega an Tne ce pluelnega stares NES TENDO cercetnell SPrln voce TT OL che mmat mo do ema. ‘Ruaeamato deitiol dave osae vrata subse delvelre rier dl gplcecene cum diver dea hist ve provera Aliana ailvsacinn n culurine lcubumats didecuanene, slave fotedsre uh vehtname luo ca later reso base Un sa yaor sfc Lesocat ce redagno loam sens dell. 243° (ieee enna Weve lat 336er (bis dll mano mesepossao decae dimen pice tbr el costo ‘meta tan deta, mmobiiaate elwoaecacokate Capitolo 10 Leu tpametromerm AoE oR stem ee eae dct gmt wmns ge ticea aen Rn she esih esceaseeh eae en seit Teen [ovdtoee iogsoton' ti db spree set nb cette Rb gu "Pimper ese desea drt cendernaieny aaa? Cheeses pencpe cea ror Gods nur aegis drier dirt ca perc igen cre. Gein saupryetsiefomamen cares (edi satipr ateragmn 3 NATURADEL DEBTORS ineden chesdeacine boc, iScaDaZA Abeer svt, ‘Amedi hnge sted fing Ane encom ged evs saw rkvas mbites seca raerndelcoxo mm atizat, tendo certo elite tnpere¢ pr qoutorigurd edt delyresm bi el reals CRIFERIO GENERALEDI VALUTAZIONE CO6TO ANMORTIZZATO tnd cao del PRESUROBILE VALOREDIREALIZZ0. {ncobta: Cone umatimto Fao waktioinw cedni= Reams vlaedeelioo Taede sagrivres nba scaso lana dl coro mamatuzao, tod cat lta e gud delve dprenm ie ring. ‘Sse Greueme ibn csr see posta ls tan rts engin sce fabian Gah ite spade eights mt Dfevodisvauaaw audit prtte vdzetunaaene diced castete MANONSIUSAIL COSTO ANMORTIZZATO: TBhlnvo etre mize mes 2Raepe Gere *)Conichomeanene,caunssind Ede dffrna tr vane nice ewe a cena sano diseuso bear valor aa ‘by hobe Funveren a PRESUME pr icedie abiataere uae (ao Dies) Serenine wikzate dose mam aruca, edao vas + Veire nan tar tonpord nner) CANCELLAZIONESTEALCIO CREDIT Dives Tsacice mm taine~ Net cot dnonrisocsinw ~ Use fend ierebicie cade cancels ace, CANCELLAZIONE CREDIT eu: ate pest Lado ¢satonesaczo casa ena é cera stato sabto ESBTAWAFONDOSVALUTAZIONE ‘ae fends, dec ene fade sri de ESBTAWAFONDOSVALUTAZIONESOLOINPARTE Uae fans ecem anae favo akin nde ‘Pah defer copra reste un pera 5a eh > M2 Tabs (dfniine enfermes) Tabnragresemneobtigiam: «pig dtem ti mmo aden dt sbi Rfamad ugshunie refssimalaenale ‘a 2404 Cone Cae are 1, Chivdxasene nibliioe whan Taba worn coglm axonelptsgo dle sao perio «sao chssfiainbsewarane el cedtar da sce Taba saw reknmalcote marina (dneto eral sae conmaca)¢aene dean sa REILEVANTE. DERII(VOCED) 1 Obbigasins 2 Oogaens comand 5 Debntvaso soeiperfaweimeti 4 Debniveso fame, § Deorurpresrer tol dcedto 6 Deusivaso mixes camlite 1 Dearivaso mines collet 6 Dabainee catodes § Damtient 10 Dibsivewe bache TL Dibsivese sen dpreridoznedasisna socale be Debaivaso mes ‘earl debe carrots 1D botvew atone 1 Amaes > 103Le pens sveabe eset ore 1 1636 Dig nen D gen sionoos. Novia 04 WOSbice Osis el Codce Ce s)dnabsepesm meabe dese ile tymdbiicasiesm tral, mere fans costte de pte, ‘DVimicbizasamireh sume efewzee costae pete peaana RAL “Hoan voce €Uturee @1CE tate pe suceabt" “cess ponent icosie gh meridia ope nvebt eva ese item timbres ah asl gil seat opeaia i compte (ecRee cauaac (cpaded Git cedhsmocieva chinate dso GicabiovigntrelnametoinciT pence ema “Leung pussrzh nveken ad econo dele mm obizacin deren esse crit asso dicenbio res itn ner eV serie rea pre sce devo ere up eeaoeemnanos Tevextinl eo des eve cet potas tn abe are artisan Bbece) Triarieiroreti icosie giawinitvied DATADIACUSTOVENDTA cpenamuavrabm devaro ere taaatel, Regste hairs nputia dpa, Vikrizandsifandartneielusso di cmbio WD equstahend. (pense compan, CALCOLO VALORE DUZALE CREDITUDESITI Tearspandan dune qedtismorikrai Vale dlize asso dicaabo ero clic. Tate xpucrah ait adecnime, DATA HIUSURA EERCIZIO ulna avare tgae sce ol Rega vib peda comb catzoptn somone abst lh ffir vale ni edutiedvam ‘uss diem earth a hans Fuixe cedeiibniel cont fay een. (hile efron nee pers soca draoesaempontleatstcamaxe CALCOLOUMLEPERDITAS (VSLOREDUZIALE CREDITLDEBIT) (Valen dio sod cei tf saci er lo) ‘Viale ik net deve essere acto gpostersavanen dsb DATA DESTINAZIONEUTILE. ‘DATA RISCOSSIONE CREDIT PAGANENTO DEBIT Acataar aria Geran TE Se DATA RISCOSSIONE CREDIT PAGANENTO DEBITT ieavanmn Deomaauc verde mi cenbetetane a comopatan fantontlinsbae tlh ifeeon evel enc edRueie Deals dashes Geriubue than ieee ‘sonal, (CALCOLD UIILEPERDITA (Var dite esr cei) —(Vilre di tse cami adit dizets ee alias), bee azebtnursae LARISERVANELLAPRATICA, ‘Ajcanseginno divans eto sucenbi(n sera icave preset) ‘Tate diesmeae speare alltirieto scubineneots 2k ese steam allen nucembuneneeos ‘Staseganar dus pada desacmo. ‘Beane gunano nue ta cunbi &ctmnn dria pees), > MOS Rontiperrichied we andipa facie un chime gincontenm desta corte pare 0 db cman dete ues cat oobi e Gamma ta iseprervien tema shat aduar alesse dam 44 Code Ce ae 3 2) FONDIPERRISCHIE ONERL As accion bt pats Sinema waco ee es mors a aE 1, Peraamats sce oth Compauntinegitie dndte coe rloarfare neat Smprmtept ito neevneveteese maT Tig edhe dttats ni'mpa ‘AL 210 cade ce ‘rae i tet getntalpesle pede fora gg 0 ican amano ela cescie eyp dr shana ie se psn Specie BYamadl vgsonie jeesunalzaciosl: ‘Coa Ca ce BI? Sto Perini). are 31 ¢) TRATTARGNTO DI MNE RAPPORTO DILAVORO SUBORDINATO, Capitolo 11 i LEncrostesUL neporro DEsERCTEIO * cade Ce Cotes Tas D TUR DPR 2121886n 917) Renin fsreiao cristo asp f + Bawa nico Dpadace eal pees pile Dips vec en, ibe goat mm ons eee Hee endian nfo dee om moe BEES veep scenes scan sagen ein Be Ge carerrreeneran cinoma Sct ii eterem arena eee oot Teagan ea TORY Leyes ghutsicanpmatinegiiinen sao messin dds ene n cuinensinino maleate scan conto alse dhcp, coupe ‘aaa decone, ‘eanpste cone RES BIPAD) ‘ie asco (le meeps) +.) yzinasai= mpenbie fice ‘Spade fice enone d spot > post xd (G2 perms 101012017. edo opentin isi vee — coo eb rode + cost delpasal (+4 Went mpenbie fsa (cniguain dren do vlad pod ne Eettoatrinathpataeaie oe » Go%priRA), i eatts patmntiport exer Ls cette tan res Porgy tee Taponerekineedeeciayrescas 2UD dtm Glee eso ssp dain SUD eal ere coxtbedell el pos, 3D seamen cam cane cto CE dr spat bo pr ipose cane psa di SP never ‘GHUGNOT pega cavuscan dase] bao per mpose umanet dk ekannacre dere SEmqusomanazoil cals dl mpose dst taut Geo cue temo 3/1 difereenva my IMPOSTE RELATIVE AD ESERCIZI PRECEDENT Dorset canons cae ($e GRUPPL RES poo ese pg slo dh CONTROLLANTE (nee dif page wt svi de Seba pe qua pate ¢ oS retngoacr Anions riegean Gs MOVES O DA COMGLIDATO SCALE up mecpet ¢otcte edo Grito (+1) fc impale fscl, eas foc tanprmee ceo pasa = pea kh, (24?tper RES ~07-1RAP) Esnesae sca gnermo wo posmao aifnifcal dicaapaatipostin onegiindireo ¢ quid diusnine dines esc (pose wpe impose dfrts)SOLO PER ‘VARLAZIONI FISCAL TENDORANEE “Tedifeuce panna Licence pemuttianonenna dfn «srg cansfermnto ei 3\ cui nama ficle rent escasne pepe is i eer ba ubeeforr con meres comisriar dc rani dl sein de ra quranomtunelh bse were ten Seo pac deste eS Stunt, tdesanpn, conpanesnegia\o posta asediiopusainaie olaainaer néearbive san uraufseeh (OIC 3) ‘Alacra: pomtnaan POSTIVE. ‘fara: pom mnest NEGATIVE “Leite tmpornes Teddfqaer pee tem nme lb pestmaro dh isscine duneseriao dum kopachéesitme dffeetimodhi di mpnsine dei costie deinen sede citi Togtsmatotenpern conpar m ntipo o ifainatodelmanats posi rspeto uh compet citi Tiateto deve ar, pao.t detauo ed aeusiel tape ped intel Gyatareno mspaio ads bibave opiiesaci ness, fear eaparuet POSTIVE (Ussii (fgg teapertee NEGATIVE (edb). ‘Dalene enpereee poste egzano re mpanhiineh saci Damo dia Gedmate dicanpebntiportdidaas ce eno rpen sone sxcscria quello caso Scie cato cenamio (espa del tec cos, ‘alice amaumo qulidegiesrcntinn) DASSIVITA Pi IN@OSTEDINFERTE os mpose de px sad dcanptaza GT saci smo done nese Defauartmparnce regres gene a enpeneeiiegiae diedizo noes «ato nemo Oe seuvo fscanate Geb ese “SEERA Ven GUSTS ECDATE com pone Omer lta cave npesasele pone dicamptmansonts bine. Capitolo 12 I GLISTRUNGEVTT DVANZIARIDERIVATI re umes de fa) Digs 139001

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