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From: "Elle Elle Lavoro" <elelserv@tin.it>
To: <claudia@elelserv.it>,
	<contabile@elelserv.it>,
	"'Luigi Del Favero'" <luigi@elelserv.it>,
	<seddlex@elelserv.it>
References: <mnid2m.2169.995611.16783.0.4520.c2807039444._@mn1.newsfiscoetasse.it>
In-Reply-To: <mnid2m.2169.995611.16783.0.4520.c2807039444._@mn1.newsfiscoetasse.it>
Subject: =?iso-8859-1?Q?I:_Novit=E0_Finalyst:__Budget_di_tesoreria_per_elaborare_p?=
	=?iso-8859-1?Q?iani_previsionali_su_base_mensile?=
Date: Wed, 29 Jul 2020 09:19:20 +0200
Organization: Elle ELle Lavoro
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=20

Elle Elle Servizi Srl

=20

Rosa

=20

Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: mercoled=EC 29 luglio 2020 07:02
A: elelserv@tin.it
Oggetto: Novit=E0 Finalyst: Budget di tesoreria per elaborare piani
previsionali su base mensile

=20

Il budget di tesoreria.=20

=20

=20
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgcf&h=3D2ovqbgco=
0vn9pms0k
4i2ov4dmi&i=3D23p&iw=3D1&n=3Da5v&p=3DH301800627&s=3Dwv&sn=3Da5v> =
Versione web

=20
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgcf&h=3D3sb6pce6=
l5d318slb
7c21ta1cu&i=3D23p&iw=3D1&n=3Da5v&p=3DH301716059&s=3Dfwdn&sn=3Da5v> =
Inoltra ad un collega

=20

=20
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgcf&h=3D3ju6puf6=
pennmeqvd
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=09

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Controlla l=92equilibrio finanziario di breve=20
con il Budget di Tesoreria

=20

=09

=20

Siamo lieti di comunicare una nuova funzionalit=E0 di Finalyst:  il =
budget di
tesoreria.

Il software consente a professionisti e imprenditori di elaborare piani
previsionali su base mensile, consentendo di delineare in modo puntuale
l=92evoluzione della dinamica finanziaria di breve termine. Il =
monitoraggio
della tesoreria aziendale consentir=E0 di evidenziare eventuali gap di
liquidit=E0 a cui far fronte cos=EC come i driver su cui agire per =
ristabilire
l=92equilibrio finanziario dell=92azienda.

Il Budget di Tesoreria di Finalyst consente di:

*	di costruire un piano su base mensile, fino a 12 mesi e mettendo in
luce anche i risultati =96 come sommatoria dei singoli mesi =96 di due =
semestri
successivi;
*	costruire in modo veloce, incidendo su un set di ipotesi ampio e
dettagliato, i piani previsionali di tipo economico, patrimoniale e
finanziario;
*	prevedere i flussi di cassa prospettici coerentemente con quanto
previsto dall=92art. 13 del nuovo Codice della crisi D.Lg. 14/2019,
verificando tramite il calcolo del DSCR il rispetto dei criteri =
stabiliti
dal CNDCEC;
*	esportare in excel le ipotesi definite ed i piani elaborati al fine
di poterli utilizzare in modo flessibile con le controparti bancarie.

Nell=92ambito dei sistemi di pianificazione e controllo, il budget di
Tesoreria va ad integrarsi con altre funzionalit=E0 di Finalyst: il =
Business
Plan pluriennale e l=92analisi della Centrale Rischi Banca d=92Italia. =
Un set di
strumenti che consentono di definire in modo consapevole le pi=F9 =
efficaci
strategie per governare la tesoreria aziendale.

=20

=20
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgcf&h=3D2vvhjql8=
kl32muqi2
os20e7huu&i=3D23p&iw=3D1&p=3DH113145258&s=3Dlp&sn=3Da5v&z=3D68lt> =
Richiedi una demo
Gratuita

=20

LE ULTERIORI FUNZIONALIT=C0 DI FINALYST:

Il software fornisce un supporto quotidiano e strategico all'azienda e =
al
suo consulente, fornendo analisi rapide e senza errori, che consentono =
di
valutare la solidit=E0 dei propri clienti, il posizionamento dei =
competitor e
le caratteristiche del settore; pu=F2, inoltre, creare velocemente un =
report
per banche, advisor ed investitori.

=20

=20
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/img/ric=
las
sificazione.png> Riclassificazione

=20
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/img/ana=
lis
i_economica.png> Analisi economica, patrimoniale e finanziaria

=20
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/img/ana=
lis
i_di_settore.png> Analisi di settore

=20
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/img/ela=
bor
azionebenchmark.png> Elaborazione di benchmark

=20
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/img/ela=
bor
azioneindici.png> Elaborazione indici di allerta

=20
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/img/svi=
lup
pobp.png> Sviluppo Business Plan

=20

=20
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgcf&h=3D3rvsmj8p=
c4b6eje40
6n8aoqv68&i=3D23p&iw=3D1&p=3DH113145257&s=3Dlp&sn=3Da5v&z=3D68lt> =
Richiedi una demo
Gratuita

=20

=09

=20

=20
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/img/log=
o_e
ditore.png>=20

Help Desk Finalyst
dal luned=EC al venerd=EC, dalle 8:30 alle 17:30
Email: help.finalyst@maggioli.it <mailto:help.finalyst@maggioli.it>  | =
Tel:
0541 628634=20

=20

E-mail inviata a seguito di iscrizione a FISCOeTASSE.com -
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgcf&h=3D1788t6a7=
o5uhqevoc
samdrj4id&i=3D23p&iw=3D1&p=3DH1617757485&s=3Dlp&sn=3Da5v&z=3D68lu> Puoi =
scegliere quali
newsletter ricevere, cambiare la tua e-mail e cancellare la tua =
iscrizione
cliccando qui (secondo i tuoi diritti previsti dall' art. 7 del codice =
della
privacy) - Fisco e Tasse SRL, Galleria del Pincio 1, Bologna - Diritti
riservati.=20

=20

=09

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elelserv@tin.it<br><b>Oggetto:</b> Novit=E0 Finalyst: Budget di =
tesoreria per elaborare piani previsionali su base =
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style=3D'margin:0cm;margin-bottom:.0001pt;line-height:16.5pt'><strong><sp=
an =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#AD2644'>C=
ontrolla l&#8217;equilibrio finanziario di breve </span></strong><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#AD2644'><=
br><strong><span style=3D'font-family:"Arial",sans-serif'>con il Budget =
di Tesoreria</span></strong></span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#444444'><=
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style=3D'height:13.5pt'><td valign=3Dtop style=3D'padding:0cm 0cm 0cm =
0cm;height:13.5pt'></td></tr></table></div><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-family:"Trebuchet =
MS",sans-serif;display:none'><o:p>&nbsp;</o:p></span></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td=
 valign=3Dtop style=3D'padding:0cm 13.5pt 0cm 13.5pt'><div><p =
style=3D'line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'>S=
iamo lieti di comunicare una nuova funzionalit=E0 di =
Finalyst:&nbsp;&nbsp;<strong><span =
style=3D'font-family:"Arial",sans-serif'>il budget di =
tesoreria</span></strong>.<o:p></o:p></span></p><p =
style=3D'line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'>I=
l software consente a professionisti e imprenditori di elaborare piani =
previsionali su base mensile, consentendo di delineare in modo puntuale =
l&#8217;evoluzione della dinamica finanziaria di breve termine. Il =
monitoraggio della tesoreria aziendale consentir=E0 di evidenziare =
eventuali gap di liquidit=E0 a cui far fronte cos=EC come i driver su =
cui agire per ristabilire l&#8217;equilibrio finanziario =
dell&#8217;azienda.<o:p></o:p></span></p><p =
style=3D'line-height:14.25pt'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'>I=
l Budget di Tesoreria di Finalyst consente di:</span></b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
o:p></o:p></span></p><ul type=3Ddisc><li class=3DMsoNormal =
style=3D'color:#666666;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto=
;line-height:14.25pt;mso-list:l0 level1 lfo1'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>di =
<b>costruire un piano su base mensile</b>, fino a 12 mesi e mettendo in =
luce anche i risultati &#8211; come sommatoria dei singoli mesi &#8211; =
di due semestri successivi;<o:p></o:p></span></li><li class=3DMsoNormal =
style=3D'color:#666666;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto=
;line-height:14.25pt;mso-list:l0 level1 lfo1'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>costruire in =
modo veloce</span></b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>, incidendo su =
un set di ipotesi ampio e dettagliato, i<b> piani previsionali</b> di =
tipo economico, patrimoniale e finanziario;<o:p></o:p></span></li><li =
class=3DMsoNormal =
style=3D'color:#666666;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto=
;line-height:14.25pt;mso-list:l0 level1 lfo1'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>prevedere i =
flussi di cassa</span></b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'> prospettici =
coerentemente con quanto previsto dall&#8217;<b>art. 13 del nuovo Codice =
della crisi D.Lg. 14/2019</b>, verificando tramite il calcolo del DSCR =
il rispetto dei criteri stabiliti dal CNDCEC;<o:p></o:p></span></li><li =
class=3DMsoNormal =
style=3D'color:#666666;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto=
;line-height:14.25pt;mso-list:l0 level1 lfo1'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>esportare</span=
></b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>&nbsp;in excel =
le ipotesi definite ed i piani elaborati al fine di poterli utilizzare =
in modo flessibile con le controparti =
bancarie.<o:p></o:p></span></li></ul><p =
style=3D'line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'>N=
ell&#8217;ambito dei sistemi di pianificazione e controllo, il budget di =
Tesoreria va ad integrarsi con altre funzionalit=E0 di Finalyst: il =
<strong><span style=3D'font-family:"Arial",sans-serif'>Business Plan =
pluriennale</span></strong> e l&#8217;analisi della <strong><span =
style=3D'font-family:"Arial",sans-serif'>Centrale Rischi</span></strong> =
Banca d&#8217;Italia. Un set di strumenti che consentono di definire in =
modo consapevole le pi=F9 efficaci strategie per governare la tesoreria =
aziendale.<o:p></o:p></span></p></div></td></tr></table></div><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-family:"Trebuchet =
MS",sans-serif'><o:p>&nbsp;</o:p></span></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td=
 valign=3Dtop style=3D'padding:6.75pt 13.5pt 6.75pt 13.5pt'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 =
style=3D'background:#18C211;border-collapse:collapse'><tr><td =
style=3D'padding:6.0pt 13.5pt 6.75pt 13.5pt'><p class=3DMsoNormal =
align=3Dcenter =
style=3D'text-align:center;line-height:12.0pt;mso-line-height-rule:exactl=
y'><span style=3D'font-family:"Arial",sans-serif;color:#666666'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgcf&a=
mp;h=3D2vvhjql8kl32muqi2os20e7huu&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
58&amp;s=3Dlp&amp;sn=3Da5v&amp;z=3D68lt" target=3D"_blank" title=3D"Demo =
Gratuita"><b><span style=3D'color:white'>Richiedi una demo =
Gratuita</span></b></a><o:p></o:p></span></p></td></tr></table></div></td=
></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-family:"Trebuchet =
MS",sans-serif;display:none'><o:p>&nbsp;</o:p></span></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td=
 valign=3Dtop style=3D'padding:0cm 13.5pt 0cm 13.5pt'><div><p =
class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center;line-height:14.25pt'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
br></span></b><b><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:#C71644'>L=
E ULTERIORI FUNZIONALIT=C0 DI FINALYST:</span></b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
o:p></o:p></span></p><p style=3D'line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'>I=
l software fornisce un supporto quotidiano e strategico&nbsp;all'azienda =
e al suo consulente, fornendo analisi rapide e senza errori, che =
consentono di valutare la solidit=E0 dei propri clienti, il =
posizionamento dei competitor&nbsp;e le caratteristiche del settore; =
pu=F2, inoltre, creare velocemente un report per banche, advisor ed =
investitori.<o:p></o:p></span></p></div></td></tr></table></div><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-family:"Trebuchet =
MS",sans-serif'><o:p>&nbsp;</o:p></span></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td=
 valign=3Dtop style=3D'padding:0cm 13.5pt 0cm 13.5pt'><div><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:85.5pt'><td width=3D"33%" =
style=3D'width:33.32%;padding:.75pt .75pt .75pt .75pt;height:85.5pt'><p =
class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center;line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
img border=3D0 width=3D50 id=3D"_x0000_i1025" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/i=
mg/riclassificazione.png"></span><span =
style=3D'font-size:8.5pt;font-family:"Arial",sans-serif;color:#666666'>Ri=
classificazione</span><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
o:p></o:p></span></p></td><td width=3D"33%" =
style=3D'width:33.32%;padding:.75pt .75pt .75pt .75pt;height:85.5pt'><p =
class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center;line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
img border=3D0 width=3D50 id=3D"_x0000_i1026" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/i=
mg/analisi_economica.png"></span><span =
style=3D'font-size:8.5pt;font-family:"Arial",sans-serif;color:#666666'>An=
alisi economica, patrimoniale e finanziaria</span><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
o:p></o:p></span></p></td><td width=3D"33%" =
style=3D'width:33.32%;padding:.75pt .75pt .75pt .75pt;height:85.5pt'><p =
class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center;line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
img border=3D0 width=3D50 id=3D"_x0000_i1027" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/i=
mg/analisi_di_settore.png"></span><span =
style=3D'font-size:8.5pt;font-family:"Arial",sans-serif;color:#666666'>An=
alisi di settore</span><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
o:p></o:p></span></p></td></tr><tr style=3D'height:9.75pt'><td =
width=3D"33%" style=3D'width:33.32%;padding:.75pt .75pt .75pt =
.75pt;height:9.75pt'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center;line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
img border=3D0 width=3D50 id=3D"_x0000_i1028" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/i=
mg/elaborazionebenchmark.png"></span><span =
style=3D'font-size:8.5pt;font-family:"Arial",sans-serif;color:#666666'>El=
aborazione di benchmark</span><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
o:p></o:p></span></p></td><td width=3D"33%" =
style=3D'width:33.32%;padding:.75pt .75pt .75pt .75pt;height:9.75pt'><p =
class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center;line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
img border=3D0 width=3D50 id=3D"_x0000_i1029" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/i=
mg/elaborazioneindici.png"></span><span =
style=3D'font-size:8.5pt;font-family:"Arial",sans-serif;color:#666666'>El=
aborazione indici di allerta</span><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
o:p></o:p></span></p></td><td width=3D"33%" =
style=3D'width:33.32%;padding:.75pt .75pt .75pt .75pt;height:9.75pt'><p =
class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center;line-height:14.25pt'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
img border=3D0 width=3D50 id=3D"_x0000_i1030" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/i=
mg/sviluppobp.png"></span><span =
style=3D'font-size:8.5pt;font-family:"Arial",sans-serif;color:#666666'>Sv=
iluppo Business Plan</span><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666'><=
o:p></o:p></span></p></td></tr></table></div></td></tr></table></div><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-family:"Trebuchet =
MS",sans-serif'><o:p>&nbsp;</o:p></span></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td=
 valign=3Dtop style=3D'padding:6.75pt 13.5pt 6.75pt 13.5pt'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 =
style=3D'background:#18C211;border-collapse:collapse'><tr><td =
style=3D'padding:6.0pt 13.5pt 6.75pt 13.5pt'><p class=3DMsoNormal =
align=3Dcenter =
style=3D'text-align:center;line-height:12.0pt;mso-line-height-rule:exactl=
y'><span style=3D'font-family:"Arial",sans-serif;color:#666666'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgcf&a=
mp;h=3D3rvsmj8pc4b6eje406n8aoqv68&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
57&amp;s=3Dlp&amp;sn=3Da5v&amp;z=3D68lt" target=3D"_blank" title=3D"Demo =
Gratuita"><b><span style=3D'color:white'>Richiedi una demo =
Gratuita</span></b></a><o:p></o:p></span></p></td></tr></table></div></td=
></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-family:"Trebuchet =
MS",sans-serif;display:none'><o:p>&nbsp;</o:p></span></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr =
style=3D'height:13.5pt'><td valign=3Dtop style=3D'padding:0cm 0cm 0cm =
0cm;height:13.5pt'></td></tr></table></div><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-family:"Trebuchet =
MS",sans-serif'><o:p>&nbsp;</o:p></span></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td=
 valign=3Dtop style=3D'padding:0cm 13.5pt 0cm 13.5pt'><div><div =
style=3D'margin-bottom:7.5pt' id=3Dfooter-gruppo><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
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style=3D'height:27.0pt'><td width=3D89 style=3D'width:66.3pt;padding:0cm =
0cm 0cm 0cm;height:27.0pt'><p class=3DMsoNormal =
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mg/logo_editore.png"><o:p></o:p></span></p></td><td width=3D444 =
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class=3DMsoNormal style=3D'line-height:14.25pt'><b><span =
style=3D'font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'>He=
lp Desk Finalyst</span></b><span =
style=3D'font-size:8.5pt;font-family:"Arial",sans-serif;color:#666666'><b=
r></span><span =
style=3D'font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'>da=
l luned=EC al venerd=EC, dalle 8:30 alle 17:30<br>Email:&nbsp;<a =
href=3D"mailto:help.finalyst@maggioli.it">help.finalyst@maggioli.it</a> =
| Tel:&nbsp; 0541 628634</span><span =
style=3D'font-size:9.0pt;font-family:"Arial",sans-serif;color:black'>&nbs=
p;</span><span =
style=3D'font-size:8.5pt;font-family:"Arial",sans-serif;color:#666666'><o=
:p></o:p></span></p></td></tr></table></div></div></div></td></tr></table=
></div></td></tr></table></div></div></div></td></tr></table></div><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-family:"Trebuchet =
MS",sans-serif;display:none'><o:p>&nbsp;</o:p></span></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:450.0pt;background:#F2F2F2;border-collapse:collapse'><tr><=
td valign=3Dtop style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p =
class=3DMsoNormal style=3D'line-height:10.5pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666=
'>E-mail inviata a seguito di iscrizione a FISCOeTASSE.com - <a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgcf&a=
mp;h=3D1788t6a7o5uhqevocsamdrj4id&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1617757=
485&amp;s=3Dlp&amp;sn=3Da5v&amp;z=3D68lu"><u><span =
style=3D'color:#666666'>Puoi scegliere quali newsletter ricevere, =
cambiare la tua e-mail e cancellare la tua iscrizione cliccando =
qui</span></u></a> (secondo i tuoi diritti previsti dall' art. 7 del =
codice della privacy) - Fisco e Tasse SRL, Galleria del Pincio 1, =
Bologna - Diritti riservati. =
<o:p></o:p></span></p></td></tr></table></div><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-family:"Trebuchet =
MS",sans-serif'><o:p>&nbsp;</o:p></span></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:450.0pt;background:#F2F2F2;border-collapse:collapse'><tr><=
td valign=3Dtop style=3D'padding:9.0pt 13.5pt 9.0pt 13.5pt'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft width=3D"48%" =
style=3D'width:48.0%;border-collapse:collapse'><tr><td valign=3Dtop =
style=3D'padding:0cm 0cm 0cm 0cm'></td></tr></table><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dright style=3D'border-collapse:collapse'><tr><td =
style=3D'padding:0cm 0cm 0cm 4.5pt'><p class=3DMsoNormal align=3Dright =
style=3D'text-align:right;line-height:12.0pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666=
'>Condividi:<o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm 0cm =
4.5pt'><p class=3DMsoNormal align=3Dright =
style=3D'text-align:right;line-height:12.0pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666=
'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgcf&a=
mp;h=3Dt6rcj7hcnats73m5mo16jh2tf&amp;i=3D23p&amp;iw=3D1&amp;n=3Da5v&amp;p=
=3DH2077496671&amp;s=3Dfwdn&amp;sn=3Da5v" target=3D"_blank" =
title=3DForward><span style=3D'color:#666666'><img border=3D0 width=3D16 =
height=3D16 id=3D"_x0000_i1032" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10431/i=
mg/mnemailico.gif"></span></a><o:p></o:p></span></p></td><td =
style=3D'padding:0cm 0cm 0cm 4.5pt'><p class=3DMsoNormal align=3Dright =
style=3D'text-align:right;line-height:12.0pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666=
'><a =
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