7.;vh!.r2Li Cst. ntrate Periodo &imposta 201.3

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1 . gnz Gl NDTP01 MTTNLL PRLUG Rsrvt ll Pst tl N. Prtcll VNCA Dl R3CJ,Ì. FStCHJ Dt d prsn RTARGNJ 7.;vh!.rL Cst. ntrt Prd &mpst 01.3 CGNM NTTNLL NM PRLUG lnfrrnv sul trttmnt d dll prsnl sns dll rt. 13 dl D.Lg. n. 196 dl 30 gugn 003 Cdc n mtr d prtzn d d prsnl l Mnstr dll cnm dll Fnnz l Agnz dll ntrt, dsdrn nfrmrl, nch pr cnt dgl ltr sggt cò tnu, ch ttrvrs l prsnt dchrzn L vngn rchs lcun d prsnl. D sgut L vn llustrt sntcmnt cm vrrnn Dl prsnl n - D snsbl d rchs dnn ssr cnfr bblgtrmnt pr nn ncrrr n snzn d crttr mmnstrv, n lcun cs, d crttr pnl. L ndczn dl numr d tlfn cllulr, dl fx dll ndrzz d pst lttrnc è fcltv cnsnt d rcvr grtutmnt dll Agnz dll ntrt nfrmzn ggrnmn su scdnz,nvt, dmpmn srvz ffr. Altr d (d smp qull rlv gl nr dducbl pr qul sptt l dtrzn d mpst) pssn, nvc, ssr ndc fcltvmnt dl cntrbunt qulr ntnd vvlrs d bnfc prvs. L ffttuzn dll sclt pr l dsnzn dll tt pr mll dll rpf è fcltv vn rchst sns d rt. 47 dll lgg 0 mgg 1985 n. dll succssv lgg d rlc dll nts spult cn l cnfssn rlgs. L ffttuzn dt sclt pr l dsnzn dl cnqu pr mll dll lrpf è fcltv vn rchst sns d rt,, cmm 50 dl l lgg 3 dcmbr 009,. 191 Tl sclt cmprtn, scnd l.lgs. n. 196 dl 003, l cnfrmnt d d d ntur snsbl. L nsrmt, tru gl nr dducbl pr qul sptt l dtrzn dll mpst. d sps sntr, h nch ss crttr fcltv cm prt ugulmnt l cnfrmnt d d snsbl. Fnltà d d L cnfr vrrnn trtt dll Agnz dll ntrt pr l fnltà d lqudzn, ccrtmnt rscssn dll dl trttmst mpst. Ptrnn ssr cmunc sggt pubblc prs scnd l dspszn dl Cdc n mtr d prtzn d d prsnl lrt. g dl dg dl Ptrnn, nltr, ssr pubblc cn l mdltà prvst dl cmbnt dspst dgl r 69 dl D.P.R. n. 600 dl 9 sttmbr cn cm mdfct dv lgg. 133 dl 6 gst 008, 66-bs dl D,P.R. n. 633 dl 6 ttbr 1g7. d ndc nll prsnt dchrzn pssn ssr trtt nch pr pplczn dll strumnt dl c.d. rddtmtr, cmprs d rlv ll cmpszn dl nucl fmlr, d trtt n dll pplczn dl rddtmtr nn vngn cmunc sggt strn l tr ltlrtà sptt sclusvmnt ll Agnz dll ntrt. Sul st dll Agnz dll ntrt è cnsultbl nfrrns cmplt sul trttmnt d d prsnl. L dchrzn pu ssr cnsgnt sggt ìntrmdr ndvdu dll lgg (cntr d ssstnz fscl, sstu d mpst, bnch, pstl, ssczn d ctgr prfssns( ch trttrnn d sclusvmnt pr l fnltà d trsmssn dll dchr gmdltà d prsnl cqus vrrnn trtt nl rsptt d prncp ndc dl Cdc n mtr d prtzn d d prsnl. dl trttmnt d vrrnn trtt tn mdltà prvlntmnt nfrmzzt cn lgch pnmnt rspndn ll fnltà d prsgur, d ptrnn ssr cfrnt vrfc cn ltr d n pssss dll Agnz dll ntrt d ltr sggt. Sn tlr dl trttmnt d d prsnl, scnd qunt prvst dl dg. n. 196 dl 003, l Mnstr dll cnm dll Fnnz. Tllr dl trttmnt Agnz dll ntrt gl ntrmdr, qust ulm pr l sl tvtà d trsmssn. Rpb l tlr dl trtlnsnl può vvlrs d sggt nmn Rspnsbl dl trttmnt. 4dl trttmnt Prss Agnz dll ntrt è dspnbl lnc cmplt d Rspnsbl d trttmnt d d. L S.g.l. S.p.. n qunt prtnr tcnlgc dll Agnz dll ntrt, cu è ffdt gsn dl sstm nfrmv dll Angrf Trbutr, è stt dsgnt Rspnsbl strn dl trttmnt d d. ntrmdr, v s nvlgn dll fclt d nmnr d rspnsbl, dvn rndr n d dnfcv gl ntrss,,0rt dll strt L ntrsst. n bs l rt. 7 dl d.lgs. n. 1 96/003, può ccdr prpr d prsnl pr vrfcrn l ulzz, vntulmnt, pr 8 crrggrl, ggrnrl n lm prvs dll lgg, vvr pr cncllrl d pprs l lr trttmnt, s trtt n vlzn d lgg. Tl drt pssn ssr srct mdnt rchst rvlt : Agnz dll ntrt, V Crstfr Clmb, 46 c/d - Rm. Cnsns sggt pubblc nn dvn cqusr l cnsns dgl ntrss pr ptr trttr lr d prsnl. Gl ntrmdr nn dvn cqusr l cnsns dgl ntrss pr l trttmnt d d n qunt prvst dll lgg, mntr sn tnu d cqusr l cnsns dgl ntrss s pr trttr d snsbl rlv prclr nr dducbl pr qul è rcnscut l dtrzn d mpst, ll sclt dll tt pr mll dl cnqu pr mll dll lrpf, s pr ptrl cmuncr l Mnstr dll cnm dll Fnnz ll Agnz dll ntrt, d ltr ntrmdr. Tl cnsns vn mnfstt mdnt l sttscrzn dll dchrzn nnchè l frm cn l qul s ffttu l sclt dll tt pr mll dll RPF dl cnqu pr mll dll RPF. L prsnt nfrmv vn dt n gnrl pr tut tlr dl trttmnt spr ndc, 1

2 .... sll mgr MQTP01 MTTNLL PRLUG PRD D MPSTA 013 FSCH 014 rt-.- RBJDT QUADR RB - Rdd d fbbrc QUADR RC - Rdd d lvr dpndnt Md.N cl,. r R ) ) cl TTAL mpst cdvlr scc Rndt nnstl Pssss Cdc Cnn Cs Crrur- Crc MU dvut rdr Cuv. Q UPDR R s 4Jt,t Ul grn prcntul cnn d lczn prclr nnl Cmun pr l 013 sl M RDDT D 80, 01 7 l 1 s65 jqq 000 MD 831 FABBRCAT RDDT Abtzn prncpl Abtzn prncpl RDDT Tsszn rdnr Cdlr scc Dl % Cdlrscc 15% sggtt Mtl mmbl nn b nn sggtt MU ALTR DAT MPNBL t MP#BlL 15 t D M 84 M. Rndt ctstl Pssss Cdc Cnn Cs cnnu- Cdc MU dvut cb, csnt. Szn ss svbgt Ulzs grn prcntul cnn d lczn prclr cnr Cmun pr l 13 snn M Rcddtldclfbbnc z Sl sclus tbbrcs ll RDDT Tsszn rdnr Cdlr scc 1% Cdlrscc 15% RDDT Abtzrnpnc Abtzn prncpl mmbl nn c MPNBL ts C d ncludt nl Qudr NL 3 0. s MPNBL t 3 0, Nrds ctzl Pssns Cdc Cnn Cs crr- Cdc 1Mb dvut c cs pl. nn rtgsllt Llltz grn prcntul cnn d lczn pnsclscnl Cmun pr l 13 sll 15v,_ D lrtdlzltlfrzl.1) 05 n M 365 -D 000 MD ]:831 M D vlzrdlzt mtn Abszs prncpl Abtzs prncpl zpnz l tlvluldzn RDDT Tsszn rdnr Cdlr scc 1% Cdl scc 15% RDDT sggtt 1Mb mmbl nn b nn sggtt MU MPNBL t MPNBL ts Rnds ctstl Pssss Cdc Cnn Cs cnn- Cdc MU dvut Cbn Csprs, nn lvlutt Uln grn prcntul snn d lczn prclr cml9 Cmun pr l 13 scs M 10 l lz 000 MD 831 RDDT Tsszn rdnr Cdls s050 1% Cdlr Ccc 15% BDDT Abrtzprnctl mmbl nn lcl 3 Abtzn pnstl MPNRL 15 1 N MPNBL r D 15 Rnndt ctstl Pssss Cdc Cnn Cs cnrrn.- Cdc MU dvut cn cs r. nn nunlull tdzz grn pncnrtl cnn d lczn prclr znl Cmun pr l 13 scc 15v r 5 5 l 0lz RDDT Tsszn mdsr Cdulr scc 1% Cdlr scc 15% RDDT lsnnbl nn b MPNBL t 15 MPNBL 10 t Nnds ctstl Pssss Cdc Cnn Cs crt- Cdc MU dvut cd cs pn. nn rlvnlult ljt.zz grn prcntul cnn d lczn prclr unl1 Cmun pr 013 sc M Abtzn prncpl Abtzn pns l RDDT Tsszn rdnr Cdln snuc 1% Cdl Cn 15% NN sggtt 1Mb mmbl nn tc nn sggst lulu MPNBL MPNBL RDDT t n 1B MPNBL 30 D MPNBL 45, 107, pl mpst mps Ttl mpst ccdnt cdlr scc 1% cdlr s 15% cndlt scc dchn pncndn ccsdzn cmpnst Mcd. Fd D D Cdlr scc rsulsnt dl Md. 3D1D1 4 Accn ssps tzttst dl sstut rmbrst dl sstut rdt cmpnst Pd 1ML) mpst dbt Acrl cdlt tcc 14 1 Prm ccst D Scnd nc 000nt z l stnd d rgstrzn dl nt tt Cnt nun Annd z F. d g Md. N. Dt Dn Nmr sttmm Cdc rr spzrd 3D gg prsstzn dcbt. CMU 5 7 rlv cntr / -4 d lczn ; pn -D 1 Acn s urs mpst crdt QUADR N RC Tplg rsdtlt ndstrmnt/dtnrrsln Rgdd punt 1 CU 014) t RDDT N D LAVR D P N D NT Ptsm gb ssggtt csszn Prs B ssggtt d mpst mpst Sstun npns r. 51. Smm B Tur g tdnu sssn ASSMLAT NCRMNT Nn mpnbl Nn mpnbl ssg. mp. sssstusu j. PRDUTTVTA S (cmplt sl pzn nmrc Prss ss000tt d r v u. P.nrì ssmn tssn. ndn. mpst sstuv dbt ccdnz d mpst ssltbu Rddt d hnrv n cn ptznsl s. 155 sp. Scs. ds500lc tssn rd s5ntr d 0v st nsstzr trttnut n vrst dpndnt ssml, struzn t l Cs prclr RC1 RC + RC3 RC4 CD. B - ssprt tr RC4 cl. 1 RC4 c. 9)- RCS tl. 1 N 4 Rprtr n RN1 c. Qut snt frntlcr (d cu L.S,U. 3 TTAL N 6 Prd d lvr (grn pnr qul splnd l dtrzn) Lvr dpzndnnt Pnsn Szn l N 7 Assgn dnl cnug Rdd (punt CU 014) Altr rzdd ssml qull d lvr dpndnt N 4 Smmr gl mpdr d RC7 RC8; rprtr l ttl l rg RN1 CD. 5 TTAL D Szn Rsvt BPF Rlnut Rnnus ccnt Ssnut sld Rtnut ccst Rtnut RPF (punt D dl CtD 014 ddznl tgnl ddzsl cmunl 013 ddsl cmunl N B D1 3 ddznt cmunl 014 ddznl rgnl RCd clnn l) (pst 6 dl CU 0141 (punt 10 dl CUD 014) punt 11 dl Ct 0141 punt 13 dl CU 0141 cmunllllrpf 3800 M Szn V N 11 Rtnut p hnn sclmnt ul Btnut pnr lunn sclmnt vd ltr d N laddznl rgnl ll RPF Szn V - Altr d N 14 Cntrbut sldnnts trttnut (punt 137 CU 014) (n( B rrt l csll s l trlt dll sss crrn dll stss ntu mmbln dl rg prcdst M 1 9 M

3 Md.N. RSRVAT A CH Cdc st lbbg0000l PRSNTA LA DCHARAZN PR ALTR Cgnm Nm RD. CURATR FALLMNTAR Dt d nsct Crnn ( Stt str) d nsct DLL RDTÀ, ccc. grn ms rn (vdr struzn) 5..dln000rccz UV (brrr l csll) M F Prvnc (sgl) RSDNZA ANAGRAFCA Cmun ( Stt rsrr( Prvnc (srgl( C..p. S DVRS) DMCL FSCAL Rpprsntvt Frzn, v numr cvc / ndrzz str Tlfn rsdnt ll str prfss numr Dt d n prcdur Prcdur nn Dt d fn prcdur Cdc fscl sctà nt dchrt grn ms nn ncr tnrmt grr ms nn CANN RA MPRS Tplg pprcch (Rsrvt cntrbur ch srctn tvtà d mprs) Fmlr FRMA DLLA crc RA PR RC RP RN PV CS RX CS RH RL SM SR tt S RF RG RG RS RQ C LM DCHARAZN x x x x x x x x x x l ccnu bur dlv, r dl, s ccptcv sllcgs,srqc,n, qd bnz 00050C, CCC TR RU Fc 5. mdul VA crsrr) nv vvs tlmc ll ntrmdr nv cmunczn tlmc nml d stud d sttr ll ntrmdr Stuzn prclr Cdc cr LA FRMA s SPRM ANR L CNSNS A, cnvvust FRMA dl CNTRBUNT ( dl ch prsnt l dchrzn pr lta) tn cn scslr VNTUALMNT NDCAT NLLA csn MTT NLL P RLU G M PGN ALLA PRSNTAZN TLMATCA Cdc fscl cllfntrmclr r N. scrzn ll lb d C.A.F. tct flnlnrcdll Rczn cmunczn tlmc lrrrpgn u prsntr n S lltnc tu dchrzn Rczn vvs tlmccs nml d stud d sttr Dt dll mpgn grn ms rn FRMA DLLNTRMDAR PDRSL MAR VST D CNFRMTÀ Rsrvt l C.A.F. Cdc fscl dl rspnsbl dl C.A.F. Cdc fscl dl C.A.F. l prfssnst CRT FCAZN TRBUTARA Rsrvt l prfssnst Cdc fscl dl prfssnst Cdc fscl dl prfssnst S rlsc l vst d cnfrrnts sns clll rt. 35 d D.Lgs. n. 41/1997 Cdc fscl prt VA dl sggtt dvrs dl crfcutr ch h prdspst l dchrzn tnut l scrttur cntbl S ttst l crfczn sns dttr. 36 dl D.Lgs. n. 41/1997 FRMA D. RSPNSABL DL C.A F. DL PRFSSNSTA FRMA DL PRFSSNSTA FAMLAR A CARC Rlz dl prntl Cdc fscl (ndcr l cdc fscl dcl nnlg nch s nn Ssclmnt crc) 5. ms Mnr d Prtntl Dtrzn crc tr nn dtrzn 100% SvRAn LA CSLLA CNUG 0 spttnt rdmn CNUG c Prl rvl PRM F null X1 FGL A nn FA/UsR lul Ls 5SUU1LFA 3 F A 4 F A D 5 F A F A PRcNAcRU UTRR DTAZNU pr NUMR FGL RSDNT ALL STR NUMR FGL N AFFD PRAD TV FR5rGL LN ALMN 4 FtGL 8 A CARC DL CNTRBUNT A CARC DL CNTRBUNT QUADR RA Rddt dmnlct Rddt rr Pssss Lunn cl trltt cs Crrv, M c..rrnr nn lvlutt Ttl n rvlutt grn n rgm vncllsc crrslc s,s l nn ur carn tal RDDT D TRRN t t t RA Rddt dmncl Rddt grr Rddt dmncl sclus,srsnrflur mpnbl mpnbl nn mpnbl,mhrlqu&sl t tt tu t RA 00 t rt 13 qur r rddnl 00 dcnàr. (c t) r crs (cl, 3) ccrdk RA3 t.sczp 00. PMzs RA4 t l,rccl zcz r sn srr dr rss 00 A,rn dm srsu RA5 rt nrmbdr l c r RA t l R RA7 00 l RA1 Smm c. 11,1 13; TTAU Tu cmplr pr sl mdll prdspr su fgl sngl. uvvnrs su mdul mccnugrfc strsc cnt,n. 3 1 l 00

4 clclc -. Ultrr - d Ssm Crdt Ssm Nn -. - d - MTP1 MTTNLL PRLUG PRD D MPSTA 013 fl FSCH ntrt4, - RDDT QUADR RN - Dtrmnzn dll RPF c td cr c 0 l c U L r r%j QUADR RN RPF RN1 RdVdt d rlrrbltbtc Urdt pr tnd cmun l rdt cmpnsbl Rddt mnm d prtcp RDDT pr gcln scl d cu qudr R, RG RH c crdt pr fnd cmun cn n nct nn prv CMPLSSV l3, 4)0 M 4) )0 RN Dduzn pr btzn prncpl 1 07 RN3 nr dducbl RN4 RDDT MPNBL (ndcr zr n l rsltt è ngv) D RNS MPSTA LRDA 15955, Pll tn trn lcn dlrcn tr rnn pm pr cncg crc pm gl nv pr gl crc pr ltr trlr crc tmlr crc r trn pr,ddtì Dnn pr rdd trn pr rdd rml Dtrzn d lcr dpndnt d pn qull d lvr dpndnt ltr rdd lvr 1 3 RNB TTAL DTRAZN PR CARCH D FAMGLA LAVR 54 - Dtr z n cnn rsdu d rprtr Ttl dtrcn l rg RNZR c, Dtrzn ulzzt RN1 d lczn (Sc. V dl qudr RP( 00 Dtrzn nr (19% d RP15 cl,4( (4% d RP15 cl,s( RN13 Sc. qudr RP r 664)0 Drrcn pr sps (41% d RP48 Cl) (36% d RP4B cl.?) (S0% d RP4R ccl.3( (65% d RP46 ccl.4( RN14 Sc qdr RP r 185 RNS Dtrzn sps Sc. l-c qdr RP (50% d RPS7 ccl.s( RN6 Dtrzn nr Sc. V qudr RP (55% d RP6S( r (65% d RP66( RN1T Dtrzn nr Sc. V dl qudr RP L -, 0 0, 03,) 0, md n,, R 41 RP (10% cnl.s + b% cl Rsdu dtrzn Dtrzn ulzzt nvsmn strt up (Sc. V dl qudr RP( RN TTAL DTRAZN D MPSTA RN3 Dtrcn sps sntr pr dtrmnt ptlg Rtr ncpl cr, c Rcqust prm cs ncrmnt ccupzn rd p Mdcn RN4 vcgmmrr,c. 1 RN5 TTAL ALTR DTRAZN CRD1T D MPSTA (smm d rgh RN3 RN4( P146 MPSTA NTTA (RNS - P147 Crdt d mpst pr ltr mmbl - 1 RN - RNZS; ndcr cr s l rsultt ngv( d cu ssps Abrucc RN8 Crdt d mpst pr btzn prncpl - Abrucc RN9 Crd rsdu pr dtrzn ncpn (d cu ultrr dtrzn pr fgl r 1 Crd d mpst pr rdd prdt ll str RN3 (d c drvn d mpst fgurv 1 c P1431 Crd d mpst Fnd Cmun pn3 RTNUT TTAL Altr crd d mpst dì tu rtnut ssps d cu ltr rtnut subt d cu rtnut rt. 5 nn ulzzt )0 P1433 DFFRNZA (S tl mrt è ngv ndcr l mprt prcdut dl sgn mn( 44 7 P1434 Crd d mpst pr l mprs lvrtr utnm RN35 CCDNZA DMPSTA RSULTANT DALLA PRCDNT DCHARAZN d cu crd.t MU r P1436 CCDNZA D MPSTA RSULTANT DALLA PRCDNT DCHARAZN CMPNSATA NL MDD. F4 cu rcupr - cu Furusc d cu crdt rvrst d c ccn ssps mpst sstuv d cu ccn cdu dl rgm d vntgg d t d rcupr P1437 ACCNT r c 105 RN3B Rscucn bncs Bnus ntpn Bnus fmgl P1439 mprs rmbrs dl sstut pr dtrc ncpn dtrzn pr fgl Dtrcnc cnn lccn Crdt cmpnst rpr d trtnr Trttnut dl sstut P1440 d rmbrsr rnulnt Rmbrst dl sstut dl Md. 730/0014 trmnz(n P1441 MPSTA A DBT d cu rtzzt r ,. db (mpst P144 MPSTA A CRDT r RN3 tdcd. cn.1 RN?4, cl cl.] Rsdu dtrcn, crd d mpst 054. cr1.4 p n.? -, 0P3. cl.? dduzn RPR. cd.u AtF d P1450 Abrcn prncpl 000ttn M? Fsdn nn mpnbl 45 d cu mmbl ll tr. Accnt 01 3 P1455 CAS PARTCLAR - Accn lrpf rclclt - rsdn, Trrn, Frntlr, Rdd d mprs 105 Accn 014 P1461 Accnt dvut Prm ccnt r ccnd str ccrt 54 8 P146 Cs prclr - Rddt cmplssv mpst ntt DfFrnz 6

5 Szn MTP1 MTTNLL PRLUG PRD D MPSTA 013 rt4, r-,t *0ntr t? 1. RDDT QUADR R.! - Addznl rgnl cmunl ll RPF QUADR CR - Crd d mpst Mccl. N. Q QUADR RV AD000NALP00CNAL RV RDDT MPNBL c00ralawwtf , Szn RV ADDZNAL RGNAL ALL RPF DVUTA Cs prclr ddznl rgnl c,3 Addznl ADDZNAL RGNAL ALL RPF TRATTNUTA VRSATA rgnl ll RP RV3 3 (d cu ltr trttnut n ) (d cu ssps 1 03 t CCDNZA D ADDZNAL RGNAL ALL RPF RSULTANT Cd, Rgn d cu crdt MU 73D/D n RV4 DALLA PRCDNT DCHARAZN (RX c. 4 Md. UNC 013) 5 RV5 CCDNZA Dl ADDZDNAL RGNAL ALL RPF RSULTANT DALLA PRCDNT DCHARAZN CMPNSATA NL MD. P4 5 Aunv.. Trttnut dl sstut Crdt cmpnst cn Md. P4 Rmbrst dl sstut 3 RV6 / nsvtn d 5,, Jznt 3 3 c 3 RV7 ADDZNAL RGNAL ALL RPF A DBT 54 RVS ADDZNAL RGNAL ALL RPF A CRDT Szn ka RVB ALQUTA DLL ADDZDNAL CMUNAL DLBRATA DAL CMUN Alqut pr scgln, Addzl cmunl ll RP RVD ADDZDNAL CMUNAL ALL RPF DVUTA Agvlzn z 07, (. (. ADDZNAL CMUNAL ALL RPF TRA rrnuta VRSATA D d RV11 RCRL P4 9 RV1 RVS 5 5 ltr trttnt (d c ssps CCDNZA Dl ADDZDNAL CMUNAL ALL RPF RSULTANT Cd. Cmun d cu crdt MU 730/013 DALLA PRCDNT DCHARAZN (RX3 cl. 4 Md. UNC ZD13) CCDNZA Dl AZDNAL CMUNAL ALL RPF NSULTANT DALLA PCDNT DCHARAZN CMPNSATA NL M. F4 vn. mv, 3 Trttnut dl sstt C,dt cmpnst cn Md. F4 Rmbrst dl sstut RV14 c,.,.,nb,c, sdt.nt. 4.1 v,, zn 3 RV1S ADDZNAL CMUNAL ALL RPF A DBT 148 RV1B ADDZNAL CMUNAL ALL RPF A CRDT D )-B Addznl cmunl mprt trttnut vrst Alqut 014 trtcnc dl (d cmplr n cs Accnt ddznl Anvln mpnbl pr scgln Alqut Accnt dvut dtr d lvr d dchrzn ntgrv) Accnt d vrsr 35 cmnl l RPF prl , 6, 4000, Cdc ì QUADR CR Stt str Ann Rddt str mpst str Rddt cmplssv mpst lrd CRSmDMnn5TA, M CR1 Crdt lzzc d cu rlv mpst str ntr l lmt mpst ntt cll prcdn dchrzn ll Stt str d clnn 1 Qut d mpst lrd dll qut d mpst lrd w Szn -A 5 l D rlv rdt d mpst pr rdd 3 4 prdt lrsr n CR3 s 5, CR CR4 s,g rl cl. 11 sz. -A L.rt 04 ulzzr j Szn 1-5 Ann rfrr ll stss nn Cpnz nll mpst ntt nll prsnt dchrzn CR5 Drmcr dl, t cr000 pst pr 3 4. rddl prdt l str CR5 00 Szn l Rsdu prcdnt dchrzn Crdt nn 013 d cu cmpnst nl Md. P4 prm cs 500n CR7 Crdt d mpst pr l rcqsr dll prm cs 3 nn prcp c c ) CR5 Crdt d mpst pr cnn nn prcp Szn Rsdu prcdnt dchrzn d cu cmpnst nl Md. 4 crdt d mpst CR9 3 ncrmnt cpn.0 Szn V CR10 Abtzn Cdc Dscl N. rt Ttl crdt Rt nnul Rsdu prcdnt dchrzn Crdt d mpst prncpl 3 3 p mmbl clp d sm n Abv lmrs/ Altr Cdc scl d, rt Rtzn Ttl crdt Rt nnul CR prfssn mmbl Szn V Ann ncpzn Smm rntgrt Rsdu prcdnt dchrzn Crdt nn 013 d cu cmpnst nl Md, FZ4 cmd mrr..nt.r nt.rntn.n.rn,. CR Szn V Rsdu prcdnt dchrzn Crdt nn 013 d cu cmpnst nl Mcd, FZ4 Crdt d mpst CR13 3 pr md Szn V Cdc Rsdu prcdnt dchrzn Crdt d cu cmpnst nl Md. P4 Crdt rsdu Altr crd d mpst CR14

6 , Szn MTP1 MTTNLL PRLUG PRD D MPSTA 013 FSCH 014 n trt. RDDT QUADR RX - Cmpnszn - Rmbrs QUADR CS - Cntrbut d sldrtà QUADR RX CMPNSAZN RMBRS Crd d ccdnz rsultn dll c prsnt dchrzn c 0) Cn,. ) Lt -) D r- RX1 RPF mprt crdt rsultnt dll prsnt dchrzn ccdnz d vrsmnt sld Crdt d cu s chd l rmbrs Crdt d ulzzr n cmpnszn / n dtrzn RX Addznl rgnl RPF 00 RX3 Addznl cmunl RPF 00 RX4 Cdlr scc (RB( RX5 mpst sstutlv ncrmnt prdutvt (RC RX6 Cntrbut d sldrt (CS) 00 RX1 mpst sstuv rdd d cptl (RM) c c RX Accnt su rdd tsszn sprt BM) c RX3 mp5t sstuv rllnmnt vlr lscl (RM( RX4 Addznl bnu5 stck pn (RM) RX15 RX16 mpst pgnrmnt prss trz (RM) RX17 mpst nlgg ccsnl mbrczn (RM) c RX1 B,,p u p3., tfl3n n RX19 V (RW) RX VAF (RW( RX31 mpst sstuv nuv mnm (LM( 00 RX3 mpst sstuv nuv nzv prdutv RX3B mpst sstuv dduzn xtr cntbl (R) D RX34 mpst sstuv plusvnz bn/znd RQ) RX35 mpst sstuv cnfrmn S1Q/S1NQ R) R)(36 Tss c (RQ) RX37 mpst sstv rvlutzn bn d mprs prtcpzn (B) ọ RX3B mpst sstv ffrncmnt (RQ)! Szn 11 Cdc ccdnz crdt mprt cmpnst mprt d cu mprt rsdu Crd d ccdnz trbut prcdnt nl Md. F4 s chd l rmbrs d cmpnsr rsultn dll prcdnt RX51 VA D dchrzn RX5 Cntrb prvdnzl Lt RX53 mpst sstv d cu l qudr RT RX54 Altr mpst 00 ) 00 RX55 Altr mpst RX5B Altr mpst RX57 Altr mpst cn s SZN RX81 VAdvrsr 0 Dtrmnzn RX6 VA crdt (d rprr tr rgh RX64 RX65) dll V) d vrsr dl crdt d mpst RX6 ccdnz d vrsmnt (d rprr tr rgh RX64 RX6S) RX64 mprt d cu s chd l rmbrs d c d Squdr,rrdr,t prcdur smpfut & ȧ Cusl dl rmbrs 3 0 Cntrbn Sbpplttr 5. (3 Cntrbunl VrtU5 H [ Crtrbun mmss ll rgzn prrtr dl rmbrs 4 mprt rgbl snz grnz RXB5 mprt d rprtr n dtrzn n cmpnszn 6 05 QUADR CS Cntrbut trttnut Rddt Rddt cmplssv d sstut cmplssv lrd Bs mpnbl CNTRBUT (rg RN1 c. 51 (rg RC14 (clnn ± clnn 1 cntrbut Dl SLDARTA r rpnb 1 4 CS1 ntcbut d ld4rt untrbut trttnut d sstut Cntrbut dvut (rg RC14 Cntrbut ssps 1 3 Dtrmnzn cntrbut CS d sldrtu.ntrbut trttnut cn l md. 730/014 Cntrbut dbt Cntrbut crdt 4 5 6

7 - MTP1 MTTNLL PRLUC PRD D MPSTA 013 CC FSCAL F$CH, RDDT QUADR RR Cntrbu prvdnzl Md. N. lj Szn ULDC ALhNUA P P.S. JtWThpb-ddlrT z tjuté d prtcpzn t, ( n C, t rtz. c ), n t D N Cntrbu prvdnzl dvu d rgn cmmrcn (NPS) Prd mpszn cn vbuv dl l 01 1 Cdc fscl Rddt tnnmt r 6397 M tnccn mr0r cn,.d pzn. st0000ps.n.lmdr 75 Crdt dl prcdnt nn n7 r rl Tp Prd rdrr l 31/1l rdu:n dl l Rddt ccdnt l mnmul rcvc.,mr,nv,c000.z,v r.c.d.0 rrrrs.nr.mf 7 ccdnz d vsmnt cld DAT GNRAL DLLA SNGLA PSZN CNTRBUT VA Cdc NPS CNTRBUT SUL RDDT MNMAL r.cv.z.rr d mml, g s.n...4. cnu, vc vun, sc rd, m n. Crrt,bu mtrntà u sscv nr zcr rr..nzv dur uv,r - 3 7j30 Cntdbtn dbt l rddt mnml Cnldbt rdt l rddt nrlnml r rt Crdt dl prndnn 0000 nmpn nl Md. Fz4 Crdr d n chd l rmbr Crdr d ulzr cmpnszn 0 00 CNTRBUT SUL RDDT CH CC L MNMAL cncn,dcd0000 Cnrrht 1V5 dvut cl rddt Cntìbut mtrtà Cntrbu r sul rddt ch mnm. cn c.dn ucsu. ch ccd l mml ldr cttnl ccd l mml r rrsr dll,,hr.,m t Cntrbut dbt l rddt ch ccd l mlml Cntdbt rdt cl rddt ch d l mlnmt z 0 Crdt dl prcdnt rt: 3 Rddt d mprs ( prdt) 167 Crdt d cu c chd t rmbrs Crdn d ulzzr n cmpczn r 35 m 0 r d,, 35 Szn l RR3 RR4 c s pg crd Cdc Tr N..., tr tlc Ttl crdt RU rt 0 r Th., 0 S r rdr Ttl crdt ccdnz d vrs mnt sld d cu s ch d l rmbrs d ulzzr n cmpnszn 3 Cdc Rddt Cdc Rddt Cdc Rddt r Cnlrbvl prvdnzl dvu d lbr prfssns Prd Alqut scrt ll gsn mpnbl d Cntrbut dvut Accnt vrst sprt d c 77 7 l lr., crrtmu 6, dll L, 335/96 )NPS) r R Ttl Cntrbut dvut Accnt vrst Szn RR13 Mtrcl RR7 Cntrbut dbt Cntrbu cmpn cn crdt Crdt rn prcdnt prvdnzl cnc spszn n f4 Cnvbut crdt ccdnz nttmnt Crdt dl prcdnt nn d cu cmpnsr n P4 RR8 z Ttl crdt d cu c chd l rmbrs Ttl crdt d ulzzr n cmpnscn - Cntrbu CNTRBUT SGGTTV prvdnzl dvu d sggt scrt gurdc M gurdc Ms undc Ms gurdc Rs mpnbl ll css tln t gmtr )CPAG) RR14 Cntrbut dvut Cntrbut d dtrrr Cntrbut mnm, 0l0trrl Cnrr;br mutrnl 7 rz n CNTRBUT NTGRATV Ms Ms t d:: 00 Mc M Vlum d urfrfnlva RR15 Rddbt sps cmun Rs mpnbl, Cntrbut dvut ntrbt d dtrrr Cntrbt dbt 70 Cntrbt mnm

8 R( MTP1 MTTNTJL PRLUG PRD D MPSTA 013 f Sntnt S...Zd? t RDDT QUADR R Rddt d lvr utnm drvnt dll srcz d r prfssn - t rs c Vt n 00 c Vt w x t L D r- n d tsj,. Dtrmnzn dl rddt R Cdc tvt stud d sttr cus d sclusn pnm Sr cut d sclusn sclusn cpuzn Nt R Cmpns drvn dll tvt prfssnl rsc Cmpns cnvnznl 0N0 1 jj 36l50 PS Altr prvn lrd R4 Pluslnz ptrmnl Rntr Prmtr std d sttr Mggrzn lvrtrc/lvrtr R5 Cmpns cn nnt nll scrttr cntbl 1 PS Ttl cmpns (Rt clnn + R3 + R4 + RtS clnn 3) R? Dut dl mmrtmnt sps pr l cqust d bn d cst ntr nn sprr r 51 6, , PS Cnn d lczn fnnzr rlv bn mbl 63 7, PS Cnn d lczn nn fnnzr / d nlgg Pl Sps rlv gl mmbl, R1 1 Sps pr prstzn dl lvr dpndnt ssmlt P5 Cmpns crrsps trz pr prstzn drttmnt rfrn l tvt prfssnl rsc R13 ntrss pssv R4 Cnsm Sps pr prstzn lbrghr pr smmnstrzn d lmn bvnd P55 lps ddnbtzt cmmtt Av sps 1 Ammntn ddbl Sps d rpprsntnz R16 ps lbhrn, lmn bzndn Altn sps 1 Ammntn ddbll 50% dll sps d prtcpn cnvgn, cngrss sml crs d ggrnmnt prfssnl R17 r lps lbnhr lmnb bnd 00 Altr sps 1 Ammntn ddcbl D P618 Mnsvlnz ptrmnl lrp 10% lrp prsnl dpndnt MU fbbrc R 9 Altr sps dcmntt (d c , RS Ttl sps (smmr gl mpr d rg R? R19) 7 93, PS Dffrnc (R6 - (d c nddt nvn dcnncnctr nn , P5 Rddt sggn d mpst sstv rt. 13 L. 3/000 P53 Rddt ( prdt) dll ttlvltb prfsnl rtsch r mpst sstv P54 Prdt d lvr tnm dgl srcz prcdn Rddt ( prdt) P55 d rprtr nl qudr RN( Rtnut d ccnt P56 (d dprtr nl qudr PR 73 0,

9 . (d.... Prmtr.. : 5.. Trsfrmnt MTP1 MTTNLL PRLUG PRD D MPSTA 013 QUADR RG nn, vfltrtg./ Rddt d mprs n rgm d cntbltà smplfct 0 5 c J -) Dtrmnzn dl rddt Argn ntr lvrtrcllvrtr RG1 Cdc tvlts RG Rcv d cu crnrn (ltt. ) b)) dll rt. 85 RG3 RG5 Altr prvn cnsdr rcv Rcv nn nnt nll scrttur cntbl stud d sttr: cus d sclusn prmtr: cus d sclusn (d cu stud d sttr: cus d npplcblt8 cn mssn d fttur 16700) sclusn cmplzn N 167, stud d sttr Mggrzn RG6 Plusvlnz ptrmnl (d cu 1 RG7 Sprvvnnz tv RG8 Rmnnz fnl rlv mrc, prdt fn, mtr prm sussdr, srrlvr srvz d durt nn ultrnnul RG9 Rmnnz fnl rlv d pr, frntur srvz d durt ultrnnul (Art. 93) RG1 Altr cmpnn psv Rcupr Trmn-tr 1 Ul dstrubu dl sggtt str cu 00 Rddt d trust Rcupr R d mprs rsdnz ll str RG1 A) Ttl cmpnn psv (smmr gl mpr d rg RG RG1) 1 67, c L3,,, L3 ) c ) 0 4, RG13 sstnz nzl rlv mrc, prdt fn, mtr prm sussdr, smlvr srvz d durt nn ultrnnul RG4 RG5 sstnz nzl rlv d pr, frntur srvz d durt ultrnnul Cs pr l cqust d mtr prm, sussdr, smlvr mrc RG6 Sps pr lvr dpndnt ssmlt pr lvr utnm RG17 RG18 Ul spttn gl ussc n prtcpzn Qut d mmrtmnt RG19 Sps pr l cqust d bn strumntl d cst untr nn suprr ur S18,46 RG Cnn d lczn fnnzr rlv bn mbl strumntl RG1 R0 RG3 RG4 Sps d ltr cmpnn ngv d st trrtr dvrs d qull d Cu ll C bs Altr cmpnn ngv Rddt dtsst Sps d rpprsntnz rp 10% lrp prsnl dpndnt 3 Dduzn Dduzn uttrsprttr dstrbutr crburn MU fbbrc ) Ttl cmpnn ngv (smmr gl mpr d rg RG13 RG3) RG5 Smmlgbrc(A-B) 167 RG6 Rdd d prtcpzn rddt mnm RG7 Prdt d prtcpzn RG8 Rddt d mprs lrd ( prdt) Prdt nn cmpnst 167 RG9 rgzn lbrl RG3 Prvn sn RG31 Rddt d mprs ( prdt) 1 67 RG3 mpst ssrv (vdr struzn) RG33 RG34 RG35 R036 Qut mputt cllbrtr dll mprs fmlr l cnug d znd cnugl nn gst n frm sctr Rddt d mprs ( prdt) d spttnz dll mprndtr Prdt d mprs prtt n dmnuzn dl rddt (d cu dgl nn prcdn Rddt ( prdt) d mprs d spttnz dll mprndtr l ntt dll prdt d mprs (smmr tl mprt gl ltr rdd rprtr nl qudr RN) 167, Altr d Crd d nrpst s Crd pr mpst Stuzn fnd cmun d nvsmnt pgt ll str ASr crdtr RG37 D d rprtr nl qudr RN , Rtnut ccdnz d mpst Accn vrs d cu d rt

10 Cnfrmn.. Vlum.. MTP1 MTTNLL PRLUG MDLL VA 014 Prd d mpst 013 qì & ntrt* QUADR V PRAZN ATTV D1RM NAZN DL VLUM D AFFAR Md. N. 1 C 01 l r 1 VC. uj L) L N QUADR V MPNBL MPSTA DMNAZJN D). VWMD AFFARDBA V1 00 MPSTA RATVA ALL V PAZN MPNU V Pssgg cprv d ltr sggt d cu l cmm tt. c) 7 Sz,. rt. 34 d bn d cu ll prt dll tbll A llgt l D.P.R. 633/7? d prdt grcl cssn dgl stss bn d prt d grcltr snr ch bbn cssn d grcltr V5 suprt l lmt d 1/3 (rt. 34 cmrn 6), dsn pr lqut d mpst 7,5 00 snr (n cs d crrspndnt ll prcntul d cmpnszn, tnnd cnt dll vrzn suprmnt d l/3( d cu rt. 6, rlv mpst 8,3 00 yl. 00 8,5 Sz.. przn mpnbl grcl przn mpnbl. cmmrcl prfssnl 8,8 V 1,3 przn mpnbl dvrs dll przn d cu ll szn 1 dsnt pr lqut, tnnd cnt dll vrzn d cu ll rt. 6, rlv mpst 10 V , V3 1669, 367, Sz 3- Ttl V4 TTAU (smm d rgh d V1 V9 d VZ V3) , 83 0 mpnbl mpst V5 Vrzn rrtndmn d mpst (ndcr cn l sgn ± / - V6 TTAL (V4 ± V5) 83 0, Sz. 4 - Altr przn przn ch cncrrn ll Frmzn dl plfnd 1 v sprtzn Cssn vns Sn Mrn Cssn ntrcmuntn Cm 8) r, 8) tr ), 8) 8 Sz, 5 - V3 przn nn mpnbl sgut d dchrzn d ntnt V Altr przn nn mpnbl V3 przn sn (rt. 10) przn cn pplczn dl rvrs chrg 1 Cssn d rttm ltr mtrl d rcupr Cssn d r ngnt pur 3 V4 Sbppt n sttr dl Cssn d fbbnc 4 5 Csss dl c/fn cllulr Cssn d mcrprcssn 6 7 V5 przn nn sggtt ll mpst ffttut n cnfrn d trrmt przn ffttut nll nn m cn mpst sgbl n nn succssv V6 r, 3-bs, dcrt-lgg n, 83/01 V7 (mn) przn ffttut n unn prcdn m cn mpst sgbl n 013 V6 (mn) Cssn d bn mmrzzbl pssgg ntrn V9 przn nn sggtt ll mpst sns dgl rcl d 7 7-sps 00 d ffr V4D VLUM D AFFAR (smrrr d rgh V4. d V30 V36, V39 mn V37 V ,,

11 -... Bn MTP1 MTTNTJL PRLUG MDLL VA 014 Prd d mpst 013 t 03 cv v n 01; 01 w D N L rt, = 0, c, 5 QUADR VF PRAZN PASSV VA AMMSSA N DTRAZN S. 1 - Ammntr dgl cqus ffttu nl trrtr dll Stt, dgl cqus ntrcmuntr dll mprtzn VF1 VP VP VF4 VF5 VP7 VS VF9 VF1 VF11 VF1 nz utrt QUADR VF PRAZN PASSV VA AMMSSA N DTRAZN Acqus mprtzn mpnbl (sclus qull d c l rgh VF1B, VF1B VF dsn pr lqut d mpst pr prcntul d cmpnszn, tnnd cnt dll vrzn d cu ll rt. 8, rlv mpst Md.N, 1 VF3 Acqus mprtzn snz pgmnt d mpst, cn ulzz dl plrnd VF14 Alts cqus nn mpnbl, 005 t d mpst rlv d lcun rgm spcl VF5 Acqus sn )rt. 101 mprtzn nn sggtt ll mpst VF16 Acqus d sggt d cu ll r. 7, cmm 1, dcrt-lgg 98/011 VF17 Acqus mprtzn nn sggt ll mpst ffttu d trrmt VFB Acqus mprtzn pr qul l dtrzn è sclus rdtt (t. 19-bs 1) 669 4, VFB Acqus mprtzn pr qul nn è mmss l dtrzn VF Acqus rgstrb nll nn m cn dtrzn dll mpst dffrt d nn succssv 1 t, 3.bs, dcrt.l MPNBL MPSTA 4 7 7,3 7,5 8,3 8,5 8,8 10 1,3 475 c 1 998, S VF (mn) Acqus rgstr ngl nn prcdn m cn mpst sgbl nl 013 S. - Ttl cqus VF TTAL ACUST MPRTAZN , mprtzn, ttl,.... VP3 Vrzn mtndmn d mpst lndcr cn l sgn + / - mpst, cqus ntrcmuntr, VP4 TTALMPSTASJLACUST MPRTAZN MPNBL (VF clnn ± VF3) 393 5, mprtzn cqus. mpnbl mpst d Ssn Mrln 1 Acqus ntrcmuntsr mpnbl mpst VP5 3 4 mprtzn Acqutl d Sn Mrn Rprzn ttl cqus mprtzn (rg VF): cn pgmnt VA VPB Bn mmrzzbl Bn strumntl nn mmrzzbl snz pgmnt VA dsn ll rvndt vvr - ll prduzn d bn srvz Altn cqus mprtzn 904, 6350, 17547, SZ. 3 - Dtrmnzn VF3D MTD UTUZZAT PR LA DTRMNAZN DLL VA AMMSSA N DTRAZN d VA mmss n dtrzn gnz d vgg 1 ssczn prn n grcltur bn us spcl vggn cntrbun mnr è przn sn 3 tvtà grcl cnnss 7 grtursm 4 mprs grcl S. 3 A VF3 Acqus dsn ll przn mpnbl ccsnl 1 mpnbl przn sn VF3 S pr l nn 013 sn stt ffttut sclusvmnt przn sn brrr l csll 1 VP33 S pr l nn 013 h vut fftt l pzn d c ll lt. 38-bs bmr l csll 1 D pr l clcl dll prcntusl d dtrzn mpst prs sn rhs tn prsn sn d cu n, dl d nvsmnt rrttut d s 00 l dll r, 10 nn rntrn nl vt prpr przn sn d cu ll lt, 10, Bn mmrzzbl pssgg VF34 d cc ll r. 19. s, 3, l. dl dl mprss 0005ssr d przn mpnbl n. 7-qunqus ntrn sn 4 Prcntul d dtrzn przn nn sggtt przn sn (rrtndt ll unt przn nn sggtt d cu ll lt. 74. c. 1 lt. 19, c. 3, ltt, -bs( pu prssm) VF35 VA nn sslt sugl cqus mprtzn ndc l rg VF13 VA dtrbl pr gl cqus rlv ll r ffttu d sggt dvrs d prduttr VP3S trsfrmtr sns dll lt. B, cmm 5 bs VF37 VA mmss n dtrzn

12 NTP1 MTTNJL PRLUC ( rs U c ( r (-3 (-3 D r S. 3 - B mprs grcl (rt. 341 SZ. 3 - C Cs prclr, MPNBL MPSTA VF3B Rsrvt ll mprs grtcl mst - Ttl przn mpnbl dvrs Y!ff. VF4D 4 VF41 7 VF4 przn mpnbl grcl d c ll szn dl 7,3 qudr V dsnt pr prcntul d cmpnszn, l ntt dll vrzn n dmnzn, pr l dtrrnnz dll VA 7,5 VF44 dtrbl frfttrmnt 8,3 VF45 8,5 VF46 8,8 VF47 1,3 VF48 Vrzn rrtndmn d mpst lndcr cn l sgn +1-1 V49 TTAU Smm lgbrc d rgh d VP3g VF48 VF5 VA dtrbl mptt ll przn d c l rg VF3B VFS VF53 VF54 VF55 mprt dtrbl pr l cssn, nch ntrcmntd, d prdt grcl d cu ll rt. 34, prm cmm, ffttut sns dgl rcl 8, prm cmm, 38 qutr 7 TTAL VA,nms n dtrzn lvf4g-c-vfs0+vfs1 ccsnl ffttuzn d przn sn vvr d przn mpnbl S l przn sn ffttut sn ccsnl vvr rgrdn sclsvmnt przn d cu nn. d dll rt. 10. nn rntrn nll tvtà prpr dll mprs ccssn d przn mpnbl brrr l csll S l przn mpnbl ffttt sn ccsnl brrr l csll S sn stt ffttut cssn ccsnl d bn s cn l pplczn dl rgm dl mrgn (DL. n. 41/1995) brrr l csll Rrvt ll mprs grcl przn ccsnl rntrn nl rgm prvst lmpbl mpst 1 dll rt. 34-bs pr l tvtà grcl cnnss z S, 4 VA mmss VFS6 TTAL rtfch lndcr cn l sgn -c-) n dtrzn VF57 VA mmss n dtrzn t t t,, 1,, (-3

13 Dtrmnzn Csszn VK) VK1) (nclus MTP1 MTTNLTJ PRLUG MDLL VA 014 Prd c mpst 013, 0 r J ) c, 3: LJ D QUADR VJ DTtM NAZN DB MPSTA RB,ATVA A PARTCLA TPLG D PAZN ntrt W QUADR VJ-VH-VK MPSTA RLATVA A PARTCLAR TPLG D PRAZN LQUDAZN PRDCH, SCFA CNTRLLANT CNTRLLAT Md. N. 1 Acqus d bn prvnn dll Stt Cttà dl Vcn dll Rpubblc d Sn Mrn - lt, 71, cmm - cqus d r ndustrl, rgnt pur bn d cu ll rt. 74. cmrn 7 8) VJ strzn d bn d dps VA (rt. 50-bs, cmm 6, DL, n. 331/1993) VJ3 Acqus d bn srvz d sggt nn rsdn sns dll rt, 17, cmm VJ4 przn d cu ll rt. 74, cmm 1, ltt. ) VJ5 Prvvgln crrspst dll gnz d vgg lr ntrmdr (rt, 74-tsr, cmrn 8) VJ6 Acqu5 ll ntrn d bn d cu ll rt. 74, cmnl 7 8 VJ7 Acqus ll ntrn d r ndustrl rgnt pur (rt. 17, cmm 5) VJ8 Acqus d r z nvsmnt mpnbl pr pzn (rt. 17, cmm 5) VJ9 VJ1 Acqus ntrcmuntr d bn )nclus cqus d r ndustrl, rgnt pur bn d cu lfrt. 74, cmm 7 8) mprtzn d bn d cu ll rt, 74, cmm 7 8 snz pgmnt dll VA n dgn (r. 70. cmm 6) mprtzn d r ndustrl rgnt pur snz pgmnt dll VA n dgn (rt. 70, crnm 5) Acqus d trtuf d rvndtr dlttn d ccsnl nn mun d prt VA (ul. 1, cmm 109, lgg. 311/004) M P0 N S L MPSTA VJ3 Acqus d srvz rs d subpplttn nl sttr dl )rt. 17, cmm 6. tt. ) tq ) ) ) ) s u, ) c & ) (3 VJ4 Acqus d fbbrc )rt, 17, cmm 6, ltt. -bs) VJ5 Acqus d tlfn cllulr (rt. 17, cmm 6, ltt, b) VJ6 Acqus dl mcrprcssr )rt. 17. cmn 6, tt, c) V117 TTAL MPSTA (smm d rgh d VJ1 VJ16) QUADR VH CRDT DBT,,,,,n, CRDT DBT 3 LQUDAZN V1 VHT PDCH VH, VH8 00 VH3 97 8, VH , Sz. - Lqudzn prdch rplgv VH4 VH1 pr tutt l t vt VHS VH1 srctt vvr crd db trsfr dll sctà cntrl V-l , VH1 un cntrllt VH3 Accnt dvut , VH4 Subfrntr rt, 74, cmm 5 Sz. - Vrsmn mmtrclzn ut U VH vl-l1 VH VH3 QUADR VK S0rÀ CNTRLLNT CNTRLAT VH4 VH5 VH6 VHT VH8 VH9 VH3 VH31 DAT DLLA CNTRLLANT Ulm ms Prt b d cntrll Dnmnzn Sz, - D gnrl VK1 3 VK Cdc Sz. - VK Ttl d crd trsfr, VK4 ccdnz d crdt cmpnst dll ccdnz d mpst VK1 Ttl d db trsfr VK5 csd ht rrbr dll ctrlnt VK ccdnz d dbt (VK1 - VK3 ccdnz d crdt (VK - VK6 Crd d mpst ulzz VK7 ntrss trmstrl trsfr Sz, 3 - VK3 VA dbt dl cntrll n crs d nn VK31 VA dtrbl D rlv l prd d cntrll VK3 ntrss dvu pr l lqudzn trmstrl VK33 Crd d mpst ulzz nll lqudzn prdch VK34 Vrsmn sgut d rvvdmnt VK35 Vrsmn ntgrv d mpst VK36 Accnt rccrdtt dll cntrllnt STTSCZN 081 BdT SC1 À CNTRLLANT Frm

14 VL1) VL34 VL37) VL35 1L PRLUG MTP1 MTTN MDLL VA 014 Prd d mpst 013 QUADR VL UQUDAZN DBJ MPSTA ANM)AL Sz. - Dtrmnzn dll VA dvut 5 crdt pr prd, d mpst Cd Sz. - Crdt nn prcdnt QUADRVL LQUDAZN DLL MPSTA ANNUAL q: ( QUADR CMPLAT vzntrt* VL1 VL VA dbt (smm d rgh V6 VJ17) VA dtrbll (d rg VF57) VL3 MPSTA DVUTA (VL1 - vvr VL4 MPSTA A CRDT (VL - DBT Md.N. 83. VL) , CRDT VL8 Crdt rsultnt dll dchrzn pr l 01 crdt nnul nn trsfrbl () d cu crdt rchst rmbrs n nn prcdn cmputbl n dtrzn sgut d dng dll uffc «) 3936,, Sz. 3 - Dtrmnzn dllva dbt crdt rlv tutt l tvtb < srctt n U ) -) D Cd VL9 Crdt cmpnst nl mdll F4 VL1 ccdnz d crdt nn trsfrbl ( ) VL VL VL VL3 VL4 VL5 VLB VL7 VLB VL9 DBT CRDT Rmbrs nfrnnul rchs (rt, 38-bs, cmm ) Ammntr d crd trsfr () Crdt (VA rsultnt d prm 3 trmstr dl 013 cmpnst nl md, F4 D ltrss dvu pr l lqudzn trmstrl Vrsmn ut U ffttu nll nn m rlv cssn d ffttur n nn succssv Trsfrmn nn prcdnt rstu dll cntrllnt ccdnz crdt nn prcdnt Crdt rchst rmbrs n nn prcdn cmputbl n dtrzn sgut d dng dl urfc Crd d mpst ulzz nll lqudzn prdch pr l ccnt 4 Q. D 00 d cu rcvu d sct d gsn dl rsprm Ammntr vrsmn prdc, d rvvdmnt. ntrss trmstrl, ccnt,,, c l ) L 0 5. QUADR CMPLAT d cu vrsmn ut U rrttu n nn prcdn m rlv cssn ffttut nll nn d cu ssps pr vn ccznl , VL3 Ammntr d dbl trsfr () 00 VL31 Vrsmn ntgrv d mpst VL3 VA A DBT VL3 rghr d VL VLz4l - vvr VL33 VA A CRDT [VL4 * nglv d VLZ5 VL33 - VL4 -v rh d VLS VL31) VL3 * rgh d VL0 VL , VL34 Crd d mpst ulzz n sd d dchrzn nnul VL35 Crd rcvu d sct5 d gsn dl rsprm ulzz n sd d dchrzn nnul VL36 ntrss dvu n sd d dchrzn nnul VL37 Ctnd5 cdut d sct d gscn dl rspnr srv d rt, u dl DL. n VL38 TTAL VA DVUTA (VL3Z - VL39 TTAL VA A CRDT (VL *VL36( 6 0 5, VL4 Vrsmn ffttu sgut d ulzz n ccss dl crdt VA VC V V VF VJ VH VK VL VT VX V x x x x x x (1 L dctur n crsv rgurdn sltnt l sct cntrlln cntrllt ch drscn ll prcdur d lqudzn dll VA d grupp d cu ll n. 73 u.c. (-3

15 MTP1 MTTNTJL PRLUG MDLL VA 014 Prd d mpst 013 L ru c 01 / cv 01: () z 1) r J QUADR VT SPARATA NDCASN SLL FRARZR FrTJAT N CNFRNT D CNSUMATR NAU 5000rT1 SA ntrt VT1 Rprzn dll przn mpnbl ffttut nl cnfrn d cnsumtr fnl dl sggt tl, d prt VA QUADR VT-VX SPARATA NDCAZN DLL PRAZN FFTTUAT N CNFRNT D CNSUMATR FNAL SGGTT VA, DTRM NAZN DLL VA DA VRSAR A CRDT Ttl przn mpnbl przn mpnbl vrs cnsumtr fnl przn mpnbl vrs s0050t VA Ttl mpst 8 6 8, 3 4 mpst mpst 868, przn mpnbl vrs cnsumtr fnl VT Abruzz VT3 Bslct 00 VT4 Blzn VT5 Clbr VT6 Cmpn VT7 ml Rmgn VT8 Frl Vnz Gul VT9 Lz VT Lgr VT11 Lmbrd VT1 Mrch mpst VT13 Mus VT14 Pmnt VT5 Pugl VT16 Srdgn n VT17 Scl VT18 Tscn CS, 13 01, QUADR VX DTRMNAZN DBJ. VA DA VRSAR CRT M PSTA Pr ch prsnt l dchrzn cn pù mdul cmplr sl nl mdul n. 01 VT19 Trnt, VT Umbr VT1 Vll d Ast.130 VT Vnt, VX1 VA d vrsr d trsfrr () VX VA crdt (d rprr tr rgh VX4, VX5 VX6) d trsfrr () VX3 ccdnz d vrsmnt (d rprr tr rgh VX4, VX5 VXB) VX4 mprt d cu s rchd l rmbrs d cu d lqudr mdnt prcdur smplfct Cusl dl rmbrs 3 Cntrbuntl mmss ll rgzn prrtr dl rmbrs 4 Cntrbun Sbpplttr 5 Attstzn dll sctà dgl n prv 6 n VX5 VX6 Cntrbun vrtus 7 11 mprt rgbl snz grnz mprt d rprtr n dtrzn n cmpnszn mprt cdut sgt d pzn pr l cnsldt fscl Cdc fscl cnsldnt L dctur n crsv rgurdn sltnt l sctà cntrlln cntrllt ch drscn ll prcdur d lqudzn dllva d grupp d cu ll rt. 73 u.c.