Per ragioni di coerenza e integrità dei dati si raccomanda che i rendiconti finanziari relativi alla contabilità separata siano consolidati in un conto profitti e perdite e in un conto del capitale investito per l’impresa nel suo insieme.
For consistency and data integrity, it is recommended that the financial reports of the regulatory accounts be consolidated into a profit and loss statement and a statement of capital employed for the undertaking as a whole.
Per le imprese di piccole dimensioni (non più di 50 dipendenti), i rendiconti finanziari comprendono soltanto uno stato patrimoniale, un conto profitti e perdite, nonché alcune note esplicative.
If you are a small company (not more than 50 employees), the financial statements comprise only a balance sheet, a profit and loss account, and a few explanatory notes.
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For consistency and data integrity, it is recommended that the financial reports of the regulatory accounts be consolidated into a profit and loss statement and a statement of capital employed for the undertaking as a whole. 