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Return-Path: <a0g2h@bounce.artser.it> Delivered-To: info@lareco.it Received: by mail.planetcloud-host.com (Postfix, from userid 99) id 1B05A145DD; Tue, 17 Feb 2026 17:13:21 +0100 (CET) Authentication-Results: mail.planetcloud-host.com; dkim=pass (2048-bit key) header.d=artser.it header.i=@artser.it header.b="kvpq7Gus" X-Spam-Checker-Version: SpamAssassin 3.4.0 (2014-02-07) on mail.planetcloud-host.com X-Spam-Level: X-Spam-Status: No, score=-6.3 required=5.0 tests=DKIM_SIGNED,DKIM_VALID, DKIM_VALID_AU,HTML_FONT_LOW_CONTRAST,HTML_MESSAGE,RCVD_IN_DNSWL_BLOCKED, RCVD_IN_IADB_DK,RCVD_IN_IADB_DMARC,RCVD_IN_IADB_ESP,RCVD_IN_IADB_LISTED, RCVD_IN_IADB_OPTIN,RCVD_IN_IADB_OPTIN_GT50,RCVD_IN_IADB_RDNS, RCVD_IN_IADB_SENDERID,RCVD_IN_IADB_SPF,RCVD_IN_IADB_VOUCHED,RCVD_IN_MSPIKE_H3, RCVD_IN_MSPIKE_WL,RCVD_IN_VALIDITY_RPBL_BLOCKED,RCVD_IN_VALIDITY_SAFE_BLOCKED, SPF_HELO_PASS,SPF_PASS,URIBL_BLOCKED autolearn=disabled version=3.4.0 Received-SPF: Pass (sender SPF authorized) identity=mailfrom; client-ip=93.174.64.90; helo=mx64090.sh02.musvc.com; envelope-from=a0g2h@bounce.artser.it; receiver=info@lareco.it Received: from mx64090.sh02.musvc.com (mx64090.sh02.musvc.com [93.174.64.90]) (using TLSv1.2 with cipher ECDHE-RSA-AES256-GCM-SHA384 (256/256 bits)) (No client certificate requested) by mail.planetcloud-host.com (Postfix) with ESMTPS id 624AD14513 for <info@lareco.it>; Tue, 17 Feb 2026 17:12:32 +0100 (CET) DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=ml02; d=artser.it; h=Message-ID:From:Reply-To:To:Subject:Date:MIME-Version:Content-Type: List-Unsubscribe:Feedback-ID:X-CSA-Complaints:List-Id:List-Unsubscribe-Post: To:From:Subject:Reply-To; t=1771344798; x=1771647198; bh=wWqV0bP32qX0kZeKzUO2jPxwGY1OZ4EUoijy4MsWpFs=; b=kvpq7GusWRJUgMZKpvc5UlxUkWL8XB7kLRZR7V10RYnuCRw9ZFhs7s/kgrKFwuBg1j/kVSGc+K/2 OrCShEo/n+a+CRu2Ue+ucFVKQK5G3DcT8MHp1eKcO8HxKLjMbcQS9GhYmH2WzHco5Uq5lOKKPKc7 05X0rpdUSUb6HeFALflviA5HYOLIUTsrMcDytBFdY0PRgeuIQsYIR99+YeeB/x1mo3XfKJH0Nii6 rnz80fG65VoGIt6xXCfS5h2sc7qfpRcNHtcV8dbFOdNEo2dsFk/n3h0r5n6l+CPYn7UfXGIGDB99 rKFiPvZ3+rIgdSH0qPTmf1xgshtWWJ6JDiLX/w== Message-ID: <202602171712303651.130032.233534.10728@musvc.com> From: =?UTF-8?Q?Artser?= <newsletter@artser.it> Reply-To: newsletter@artser.it To: info@lareco.it Subject: =?UTF-8?Q?Webinar_=2D_Liquidit=C3=A0=2C_debiti_e_margini=3A___?= =?UTF-8?Q?li_stai_governando=E2=80=A6_o_li_stai_inseguendo=3F?= Date: Tue, 17 Feb 2026 17:12:32 +0100 MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="Mark=_63906945152607591222530358" X-Priority: 3 X-Abuse: Please report abuse here: https://tr.artser.it/p?c=10728 X-rpcampaign: ARTSERSrl_233534 List-Unsubscribe: <mailto:10728.130032.7a4d8210-fdfd-44bc-b772-4b9fca3f0804.8.11962@unsubscribe.musvc.com>, <https://tr.artser.it/e/o?q=6%3dCZ0UJ%26B%3dA%26G%3dCQBYD%26E%3d4VLZ6U%26t%3dWdWpX5TL-6g9p-T75o-20ZD-Tebr3dVrZAcF%265%3dlGrE_utep_7cx1u8oE.lM%26uI%3d5VEU6W%263%3d1C0D8.hFm9oL2.3rF%26p%3d%264fN%3dtJwI_4qVs_E1_utep_59_4qVs_D6dcsRk.8y1lE5F.fHy_HTvb_Ri94EqMqDg_KcsS_UrEsM1Kw_H2JlHzI.dL2N_utep_69u4_utep_67CSCcER_utep_5Yt1vA_4qVs_E404F4AUCZ-i7r4-7Wn3-eZIR-75K6f4E6CaLT_utep_5Yu4OB5J4m1d_utep_67J_HTvb_R9BpnO_KcsS_VpQ4bHR%26w%3d-ZIX6ZDTBY> Feedback-ID: 10728:10728.11962:musvc X-msgtype: p X-CSA-Complaints: csa-complaints@eco.de Auto-Submitted: auto-generated X-Auto-Response-Suppress: OOF, AutoReply List-Id: <10728.8> List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Mailer: MailUp X-BPS1: 130032:8:11962:10728: This is a multi-part message in MIME format. --Mark=_63906945152607591222530358 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <https://tr.artser.it/e/r?q=3DQ5%3dDEQ6O_Cxiv_N8_8wnw_HB_Cxiv_MCqf2Yx.A= 88yHDM.sK8_Ogyk_YvB_Cxiv_MC8J7.89LI_Ogyk_Yv_Nlzf_Y1C3E_Cxiv_NA5SHaBLN_O= gyk_Zq95C_8wnw_I0_Cxiv_MCDC5e_8wnw_I0FKIUAZKCRgt_Nlzf_Yyfx_Nlzf_Yv8_8wn= w_HbI_Ogyk_ZtLA_Ogyk_YLTHCM0_Cxiv_N8IE8q7vQg2Txgu_Nlzf_YyS6UINDtXsc%269= %3dLgMXS%26A%3d%26yO%3dMZIaNa%262%3dd%269%3dXGeQY%265%3dWNgPYM%26Q%3dGY= OcIbTgLZ&mupckp=3DmupAtu4m8OiX0wt> Liquidit=C3=A0, debiti e margini:=C2=A0 li stai governando=E2=80=A6 o li stai inseguendo? WEBINAR - Gioved=C3=AC 12 marzo 2026 dalle 12.00 alle 13.00 Liquidit=C3=A0, debiti e margini non sono solo numeri.Sono ci=C3=B2 che= determina quanto un=E2=80=99azienda riesce davvero a governare il prop= rio equilibrio quando deve prendere decisioni importanti. =C2=A0 Oggi non basta leggere i risultati a consuntivo. Serve capire come ques= ti equilibri evolvono nel tempo e quanto incidono su investimenti, cres= cita e struttura finanziaria. =C2=A0 La domanda =C3=A8 semplice:li stai governando=E2=80=A6 o li stai insegu= endo quando cambiano le condizioni? =C2=A0 Perch=C3=A9 non si tratta solo di evitare criticit=C3=A0, ma di prender= e decisioni con consapevolezza, prima che gli squilibri =E2=80=94 capit= ale circolante che cresce, marginalit=C3=A0 che si riduce, debito non c= oerente con la cassa generata =E2=80=94 condizionino le scelte aziendal= i. Accorgersene in anticipo significa poter decidere. PARTECIPA AL WEBINAR=C2=A0 Liquidit=C3=A0, debiti e margini: li stai governando=E2=80=A6 o li stai inseguendo? Gioved=C3=AC 12 marzo 2026=C2=A0 dalle 12.00 alle 13.00 (piattaforma Zoom - riceverai il link al momento dell'iscrizione) Per scoprire come un=E2=80=99analisi strutturata pu=C3=B2 trasformare d= ati economici, finanziari e organizzativi in uno strumento concreto di = supporto alle decisioni aziendali.ISCRIVITI Di che cosa parleremo Come leggere l=E2=80=99equilibrio aziendale oltre il risultato economic= o, attraverso la relazione tra liquidit=C3=A0, debito e capacit=C3=A0 d= i generare margini. =C2=A0 Quali segnali permettono di individuare in anticipo cambiamenti=C2=A0ne= lla sostenibilit=C3=A0 economica e finanziaria dell=E2=80=99azienda. =C2=A0 Perch=C3=A9 oggi =C3=A8 sempre pi=C3=B9 importante che l=E2=80=99impres= a sia in grado di monitorare nel tempo il proprio equilibrio economico,= finanziario e organizzativo, anche alla luce delle prescrizioni normat= ive, obbligatorie, legate agli=C2=A0adeguati assetti. =C2=A0 Come questi elementi incidono=C2=A0concretamente sulle decisioni aziend= ali (investimenti, crescita, struttura finanziaria, gestione operativa)= . =C2=A0 Come queste analisi possono essere integrate in un=C2=A0approccio strut= turato che unisce lettura dei dati, monitoraggio continuo e supporto al= le decisioni. =C2=A0 Come queste analisi vengono applicate nella pratica, attraverso un appr= occio strutturato che integra dati economici, finanziari e organizzativ= i nel supporto alle decisioni aziendali. A chi =C3=A8 rivolto Imprenditori e responsabili amministrativi di aziende in contabilit=C3=A0= ordinaria che vogliono rafforzare la capacit=C3=A0 di leggere e govern= are nel tempo l=E2=80=99equilibrio economico e finanziario dell=E2=80=99= impresa. Relatore Fabrizio Ruspi Dottore Commercialista e Coordinatore Servizio Fiscale di ArtserISCRIVI= TI =0AI tuoi dati sono trattati nel rispetto della normativa sulla Privacy= =C2=A0=C2=A0 =0ASe non vuoi pi=C3=B9 riceverle segui <https://tr.artser.it/e/r?q=3DJ= 0%3dF5JAQ_3qnx_D1_Cydp_MD_3qnx_C6vhrR3.Cx14J4F.xMx_Hl1a_R1D_3qnx_C60M6.= 1DN9_Hl1a_R1_Pbsk_aqY-_Cydp_NB5GMU0KJ9E6.zJ_3qnx_D4Fc.F6_Cydp_N9_3qnx_D= 4HR8P0c_3qnx_CVI_Pbsk_aoFG_Pbsk_ZGR6f_3qnx_D4Le3_Hl1a_RQS9JIcG-_Hl1a_Sv= cFGKfEUMYAFPO_3qnx_CV_Cydp_MDHZLW_3qnx_D1I_Pbsk_ZqMKvNlh%26A%3dBZRZI%26= 4%3d%264Q%3dCSNcDT%267%3df%26y%3dQLgGR%260%3dYDZUaC%261v9lJ%3d-NYJZUYBS= Q&mupckp=3DmupAtu4m8OiX0wt>questo link Se non visualizzi correttamente=C2=A0<https://tr.artser.it/e/r?q=3DQ5%3= dDEQ6O_Cxiv_N8_8wnw_HB_Cxiv_MCqf2Yx.A88yHDM.sK8_Ogyk_YvB_Cxiv_MC8J7.89L= I_Ogyk_Yv_Nlzf_Y1C3E_Cxiv_NA5SHaBLN_Ogyk_Zq95C_8wnw_I0_Cxiv_MCDC5e_8wnw= _I0FKIUAZKCRgt_Nlzf_Yyfx_Nlzf_Yv8_8wnw_HbI_Ogyk_ZtLA_Ogyk_YLTHCM0_Cxiv_= N8IE8q7vQg2Txgu_Nlzf_YyS6UINDtXsc%269%3dLgMXS%26A%3d%26yO%3dMZIaNa%262%= 3dd%269%3dXGeQY%265%3dWNgPYM%26Q%3dGYOcIbTgLZ&mupckp=3DmupAtu4m8OiX0wt>= clicca qui. --Mark=_63906945152607591222530358 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <!DOCTYPE html><html xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:o=3D= "urn:schemas-microsoft-com:office:office" lang=3D"en"><head><title></ti= tle><meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Du= tf-8"><meta name=3D"viewport" content=3D"width=3Ddevice-width,initial-s= cale=3D1"><!--[if mso]>=0A<xml><w:WordDocument xmlns:w=3D"urn:schemas-m= icrosoft-com:office:word"><w:DontUseAdvancedTypographyReadingMail/></w:= WordDocument>=0A<o:OfficeDocumentSettings><o:PixelsPerInch>96</o:Pixels= PerInch><o:AllowPNG/></o:OfficeDocumentSettings></xml>=0A<![endif]--><!= --[if !mso]><!--><link href=3D"https://fonts.googleapis.com/css?family=3D= Montserrat" rel=3D"stylesheet" type=3D"text/css"><link 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nt-size:14px;text-align:center;mso-line-height-alt:16.8px">=0A<span sty= le=3D"word-break: break-word; font-size: 24px; color: #285c71;"><strong= ><a href=3D"https://tr.artser.it/e/tr?q=3D6%3dGfOUN%26H%3dP%26G%3dGWQYH= %26K%3dIVPfKU%26A%3dDBM6O_0tiv_Kd_8wks_Hl_0tiv_JiCSE.48PA88.EB_Kgyh_UV7= 8I8KxH401FuJBB_8wks_HlE8rE648-RsEAPsSyK68-uOy-65JxK5JBH-0Ns-8sKD4tEA-H6= A6-89-A-sE0N1-LyOB83E.zM3H_0tiv_KiAP5_L5Q06u_Nivf_YVGuSAEuPB88-IwG9E48_= 8wks_HbCM3_Iw7yQ5_Kgyh_VTA54yH_0tiv_JYAP5_6qI84yC6_Kgyh_VTSw5yJsK_q0w0A= 7BBqOA80P1UL%260%3d%264q7s1L%3dHYKXIZ%26BL%3dHfJYPXIZGbIUIX%26z%3d8N8vY= NYOcPeLYtbOUtZOZOZMYtZRcJBK4IBx5HBJ6M8QbJBOWr8wUK7J6OfQYN8u&mupckp=3Dmu= pAtu4m8OiX0wt" target=3D"_blank" style=3D"text-decoration: none; color:= #085f81;" rel=3D"noopener">Liquidit=C3=A0, debiti e margini: </a>= </strong></span></p></div></div></td></tr></tbody></table><table class=3D= "text_block block-2" width=3D"100%" border=3D"0" cellpadding=3D"0" cell= spacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-tab= le-rspace:0;word-break:break-word"><tbody><tr><td class=3D"pad" style=3D= "padding-bottom:5px;padding-left:30px;padding-right:30px"><div style=3D= "font-family:'Trebuchet MS',Tahoma,sans-serif"><div class=3D"" style=3D= "font-size:14px;font-family:Montserrat,'Trebuchet MS','Lucida Grande','= Lucida Sans Unicode','Lucida Sans',Tahoma,sans-serif;mso-line-height-al= t:16.8px;color:#555;line-height:1.2"><p style=3D"margin:0;font-size:14p= x;text-align:center;mso-line-height-alt:16.8px">=0A<span style=3D"word-= break: break-word; font-size: 24px; color: #285c71;"><strong><a href=3D= "https://tr.artser.it/e/tr?q=3D4%3dOfCSV%26H%3dD%26E%3dOWEWP%26K%3d7TXf= 9S%26I%3dDzKDO_xrqv_9b_FwYq_Pl_xrqv_8gKS3.2FPy6F.Ez_IoyV_Sd7vGFKlFB0oD3= Jz0_FwYq_Pl36zEt2F-RgCIPgQ7Kt6-3Om-4CJlICJzF-HNg-61K222Ey-FDAt-6G-A-gCH= No-J7Oz6AE.nKAH_xrqv_9gIPs_JCQx43_NWtn_YJE3SyC3Pz6F-IkEGEr6_FwYq_Pb1KA_= Ik57Qs_IoyV_TbAs27H_xrqv_8WIPs_4yIv27Ct_IoyV_TbSk37JgI_y0k8I7z0yOy6HPoS= T%260%3d%262y7goJ%3dPY9VQZ%26zJ%3dPf8WXX7XOb7SQX%26n%3d6V8jWVYCaXe0W2bC= S2ZCXWZAW2ZFaRB92QBl3PB84U8EZRBCUz8kSS784WfEWV8i&mupckp=3DmupAtu4m8OiX0= wt" target=3D"_blank" style=3D"text-decoration: none; color: #085f81;" = rel=3D"noopener">li stai governando=E2=80=A6 o li stai inseguendo?</a><= /strong></span></p></div></div></td></tr></tbody></table><table class=3D= "text_block block-3" width=3D"100%" border=3D"0" cellpadding=3D"0" cell= spacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-tab= le-rspace:0;word-break:break-word"><tbody><tr><td class=3D"pad" style=3D= "padding-bottom:5px;padding-left:25px;padding-right:25px;padding-top:5p= x"><div style=3D"font-family:'Trebuchet MS',Tahoma,sans-serif"><div cla= ss=3D"" style=3D"font-size:14px;font-family:Montserrat,'Trebuchet MS','= Lucida Grande','Lucida Sans Unicode','Lucida Sans',Tahoma,sans-serif;ms= o-line-height-alt:16.8px;color:#555;line-height:1.2"><p style=3D"margin= :0;font-size:14px;text-align:center;mso-line-height-alt:16.8px">=0A<spa= n style=3D"word-break: break-word; font-size: 18px;">WEBINAR - Gioved=C3= =AC 12 marzo 2026 dalle 12.00 alle 13.00</span></p></div></div></td></t= r></tbody></table></td></tr></tbody></table></td></tr></tbody></table><= table class=3D"row row-4" align=3D"center" width=3D"100%" border=3D"0" = cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-= table-lspace:0;mso-table-rspace:0;background-color:#fff"><tbody><tr><td= ><table class=3D"row-content stack" align=3D"center" border=3D"0" cellp= adding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table= -lspace:0;mso-table-rspace:0;background-color:#fff;color:#000;width:670= px;margin:0 auto" width=3D"670"><tbody><tr><td class=3D"column column-1= " width=3D"100%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-we= ight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-al= ign:top"><table class=3D"divider_block block-1" width=3D"100%" border=3D= "0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"= mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td class=3D"pad" sty= le=3D"padding-bottom:5px;padding-top:5px"><div class=3D"alignment" alig= n=3D"center"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" ro= le=3D"presentation" width=3D"100%" style=3D"mso-table-lspace:0;mso-tabl= e-rspace:0"><tbody><tr><td class=3D"divider_inner" style=3D"font-size:1= px;line-height:1px;border-top:1px solid #ddd"><span style=3D"word-break= : break-word;">=E2=80=8A</span></td></tr></tbody></table></div></td></t= r></tbody></table></td></tr></tbody></table></td></tr></tbody></table><= table class=3D"row row-5" align=3D"center" width=3D"100%" border=3D"0" = cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-= table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class=3D"row-c= ontent stack" align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci= ng=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rs= pace:0;background-color:#fff;border-radius:0;color:#000;width:670px;mar= gin:0 auto" width=3D"670"><tbody><tr><td class=3D"column column-1" widt= h=3D"100%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:4= 00;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:to= p"><table class=3D"text_block block-1" width=3D"100%" border=3D"0" cell= padding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-tabl= e-lspace:0;mso-table-rspace:0;word-break:break-word"><tbody><tr><td cla= ss=3D"pad" style=3D"padding-bottom:20px;padding-left:15px;padding-right= :15px;padding-top:10px"><div style=3D"font-family:sans-serif"><div clas= s=3D"" style=3D"font-size:14px;font-family:Roboto,Tahoma,Verdana,Segoe,= sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p st= yle=3D"margin:0;font-size:16px;mso-line-height-alt:19.2px"><span style=3D= "word-break: break-word; font-size: 16px;"><strong>Liquidit=C3=A0, debi= ti e margini non sono solo numeri.</strong></span><br>=0A<span style=3D= "word-break: break-word; font-size: 16px;">Sono ci=C3=B2 che determina = quanto un=E2=80=99azienda riesce davvero a governare il proprio equilib= rio quando deve prendere decisioni importanti.</span></p><p style=3D"ma= rgin:0;font-size:16px;mso-line-height-alt:16.8px"> </p><p style=3D= "margin:0;font-size:16px;mso-line-height-alt:19.2px">=0A<span style=3D"= word-break: break-word; font-size: 16px;"><strong>Oggi non basta legger= e i risultati a consuntivo. </strong>Serve capire come questi equilibri= evolvono nel tempo e quanto incidono su investimenti, crescita e strut= tura finanziaria.</span></p><p style=3D"margin:0;font-size:16px;mso-lin= e-height-alt:16.8px"> </p><p style=3D"margin:0;font-size:16px;mso-= line-height-alt:19.2px"><span style=3D"word-break: break-word; font-siz= e: 16px;">La domanda =C3=A8 semplice:</span><br>=0A<span style=3D"word-= break: break-word; font-size: 16px;"><strong>li stai governando=E2=80=A6= o li stai inseguendo quando cambiano le condizioni?</strong></span></p= ><p style=3D"margin:0;font-size:16px;mso-line-height-alt:16.8px"> = </p><p style=3D"margin:0;font-size:16px;mso-line-height-alt:19.2px">=0A= <span style=3D"word-break: break-word; font-size: 16px;">Perch=C3=A9 no= n si tratta solo di evitare criticit=C3=A0, ma di prendere decisioni co= n consapevolezza, prima che gli squilibri =E2=80=94 capitale circolante= che cresce, marginalit=C3=A0 che si riduce, debito non coerente con la= cassa generata =E2=80=94 condizionino le scelte aziendali.</span></p><= p style=3D"margin:0;font-size:16px;mso-line-height-alt:19.2px"><span st= yle=3D"word-break: break-word; font-size: 16px;">Accorgersene in antici= po significa poter decidere.</span></p>=0A</div></div></td></tr></tbody= ></table></td></tr></tbody></table></td></tr></tbody></table><table cla= ss=3D"row row-6" align=3D"center" width=3D"100%" border=3D"0" cellpaddi= ng=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lsp= ace:0;mso-table-rspace:0;background-color:#fff"><tbody><tr><td><table c= lass=3D"row-content stack" align=3D"center" border=3D"0" cellpadding=3D= "0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0= ;mso-table-rspace:0;background-color:#c7a314;color:#000;width:670px;mar= gin:0 auto" width=3D"670"><tbody><tr><td class=3D"column column-1" widt= h=3D"100%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:4= 00;text-align:left;vertical-align:top"><table class=3D"text_block block= -1" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" rol= e=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;word-= break:break-word"><tbody><tr><td class=3D"pad" style=3D"padding-bottom:= 10px;padding-left:40px;padding-right:40px;padding-top:35px"><div style=3D= "font-family:'Trebuchet MS',Tahoma,sans-serif">=0A<div class=3D"" style= =3D"font-size:14px;font-family:Montserrat,'Trebuchet MS','Lucida Grande= ','Lucida Sans Unicode','Lucida Sans',Tahoma,sans-serif;mso-line-height= -alt:16.8px;color:#fff;line-height:1.2"><p style=3D"margin:0;font-size:= 20px;text-align:left;mso-line-height-alt:24px">=0A<span style=3D"word-b= reak: break-word; font-size: 22px;"><span style=3D"word-break: break-wo= rd; font-size: 20px;"><span style=3D"word-break: break-word;">PARTECIPA= AL WEBINAR </span></span><strong><span style=3D"word-break: break= -word;"><br></span></strong></span></p></div></div></td></tr></tbody></= table><table class=3D"text_block block-2" width=3D"100%" border=3D"0" c= ellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-t= able-lspace:0;mso-table-rspace:0;word-break:break-word"><tbody><tr><td = class=3D"pad" style=3D"padding-left:40px;padding-right:40px;padding-top= :10px"><div style=3D"font-family:'Trebuchet MS',Tahoma,sans-serif"><div= class=3D"" style=3D"font-size:14px;font-family:Montserrat,'Trebuchet M= S','Lucida Grande','Lucida Sans Unicode','Lucida Sans',Tahoma,sans-seri= f;mso-line-height-alt:16.8px;color:#fff;line-height:1.2"><p style=3D"ma= rgin:0;font-size:28px;text-align:left;mso-line-height-alt:33.6px">=0A<s= pan style=3D"word-break: break-word; font-size: 28px;"><strong><span st= yle=3D"word-break: break-word;">Liquidit=C3=A0, debiti e margini: </spa= n></strong></span></p><p style=3D"margin:0;font-size:28px;text-align:le= ft;mso-line-height-alt:33.6px"><span style=3D"word-break: break-word; f= ont-size: 28px;"><strong><span style=3D"word-break: break-word;"><span = style=3D"word-break: break-word;">li stai governando=E2=80=A6 o li stai= inseguendo?</span><br></span></strong></span></p></div></div></td></tr= ></tbody></table><table class=3D"text_block block-3" width=3D"100%" bor= der=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" sty= le=3D"mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tbo= dy><tr><td class=3D"pad" style=3D"padding-bottom:5px;padding-left:40px;= padding-right:40px;padding-top:10px"><div style=3D"font-family:'Trebuch= et MS',Tahoma,sans-serif"><div class=3D"" style=3D"font-size:14px;font-= family:Montserrat,'Trebuchet MS','Lucida Grande','Lucida Sans Unicode',= 'Lucida Sans',Tahoma,sans-serif;mso-line-height-alt:15.400000000000002p= x;color:#fff;line-height:1.1"><p style=3D"margin:0;font-size:20px;text-= align:left;mso-line-height-alt:22px"><span style=3D"word-break: break-w= ord; font-size: 20px;"><strong><span style=3D"word-break: break-word;">= Gioved=C3=AC 12 marzo 2026</span><span style=3D"word-break: break-word;= "> </span></strong></span></p><p style=3D"margin:0;font-size:20px;= text-align:left;mso-line-height-alt:22px"><span style=3D"word-break: br= eak-word; font-size: 20px;"><strong><span style=3D"word-break: break-wo= rd;">dalle 12.00 alle 13.00</span></strong></span></p></div></div></td>= </tr></tbody></table><table class=3D"text_block block-4" width=3D"100%"= border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation"= style=3D"mso-table-lspace:0;mso-table-rspace:0;word-break:break-word">= <tbody><tr><td class=3D"pad" style=3D"padding-left:40px;padding-right:4= 0px"><div style=3D"font-family:'Trebuchet MS',Tahoma,sans-serif"><div c= lass=3D"" style=3D"font-size:14px;font-family:Montserrat,'Trebuchet MS'= ,'Lucida Grande','Lucida Sans Unicode','Lucida Sans',Tahoma,sans-serif;= mso-line-height-alt:16.8px;color:#fff;line-height:1.2"><p style=3D"marg= in:0;font-size:20px;text-align:left;mso-line-height-alt:24px">=0A<span = style=3D"word-break: break-word; font-size: 26px;"><span style=3D"word-= break: break-word; font-size: 15px;">(piattaforma Zoom - riceverai il l= ink al momento dell'iscrizione)</span></span></p></div></div></td></tr>= </tbody></table><table class=3D"text_block block-5" width=3D"100%" bord= er=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" styl= e=3D"mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tbod= y><tr><td class=3D"pad" style=3D"padding-bottom:5px;padding-left:40px;p= adding-right:40px;padding-top:10px"><div style=3D"font-family:'Trebuche= t MS',Tahoma,sans-serif"><div class=3D"" style=3D"font-size:14px;font-f= amily:Montserrat,'Trebuchet MS','Lucida Grande','Lucida Sans Unicode','= Lucida Sans',Tahoma,sans-serif;mso-line-height-alt:15.400000000000002px= ;color:#fff;line-height:1.1"><p style=3D"margin:0;font-size:22px;text-a= lign:left;mso-line-height-alt:22px">=0A<span style=3D"word-break: break= -word; font-size: 20px;">Per scoprire come un=E2=80=99analisi struttura= ta pu=C3=B2<strong> trasformare dati economici, finanziari e organizzat= ivi</strong> in uno strumento concreto di supporto alle <strong>decisio= ni aziendali</strong>.</span></p></div></div></td></tr></tbody></table>= <table class=3D"button_block block-6" 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color: #285c71; disp= lay: inline-block; font-family: 'Montserrat', 'Trebuchet MS', 'Lucida G= rande', 'Lucida Sans Unicode', 'Lucida Sans', Tahoma, sans-serif; font-= size: 17px; font-weight: 400; mso-border-alt: none; padding-bottom: 5px= ; padding-top: 5px; padding-left: 30px; padding-right: 30px; text-align= : center; width: auto; word-break: keep-all; letter-spacing: normal;"><= span style=3D"word-break: break-word; line-height: 30.6px;"><strong>ISC= RIVITI</strong></span></span>=0A<!--[if mso]></center></v:textbox></v:r= oundrect><![endif]--></a></div></td></tr></tbody></table></td></tr></tb= ody></table></td></tr></tbody></table><table class=3D"row row-7" align=3D= "center" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0= " role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;= background-color:#fff"><tbody><tr><td><table class=3D"row-content stack= " align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" rol= e=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;backg= round-color:#fff;color:#000;width:670px;margin:0 auto" width=3D"670"><t= body><tr><td class=3D"column column-1" width=3D"100%" style=3D"mso-tabl= e-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-b= ottom:5px;padding-top:5px;vertical-align:top"><table class=3D"divider_b= lock block-1" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspa= ce:0"><tbody><tr><td class=3D"pad" style=3D"padding-bottom:5px;padding-= top:5px"><div class=3D"alignment" align=3D"center"><table border=3D"0" = cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" width=3D"100%= " style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td class=3D= "divider_inner" style=3D"font-size:1px;line-height:1px;border-top:1px s= olid #ddd"><span style=3D"word-break: break-word;">=E2=80=8A</span></td= ></tr></tbody></table></div></td></tr></tbody></table></td></tr></tbody= ></table></td></tr></tbody></table><table class=3D"row row-8" align=3D"= center" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"= role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;b= ackground-color:#fff"><tbody><tr><td><table class=3D"row-content stack"= align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role= =3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;backgr= ound-color:#fff;color:#000;width:670px;margin:0 auto" width=3D"670"><tb= ody><tr><td class=3D"column column-1" width=3D"100%" style=3D"mso-table= -lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-to= p:5px;vertical-align:top"><table class=3D"text_block block-1" width=3D"= 100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta= tion" style=3D"mso-table-lspace:0;mso-table-rspace:0;word-break:break-w= ord"><tbody><tr><td class=3D"pad" style=3D"padding-bottom:15px;padding-= left:30px;padding-right:30px;padding-top:20px"><div style=3D"font-famil= y:'Trebuchet MS',Tahoma,sans-serif"><div class=3D"" style=3D"font-famil= y:Montserrat,'Trebuchet MS','Lucida Grande','Lucida Sans Unicode','Luci= da Sans',Tahoma,sans-serif;font-size:12px;mso-line-height-alt:14.399999= 999999999px;color:#555;line-height:1.2"><p style=3D"margin:0;font-size:= 16px;mso-line-height-alt:19.2px"><span style=3D"word-break: break-word;= font-size: 20px; color: #285c71;"><strong>Di che cosa parleremo</stron= g></span></p></div></div></td></tr></tbody></table><table class=3D"text= _block block-2" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspaci= ng=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rs= pace:0;word-break:break-word"><tbody><tr><td class=3D"pad" style=3D"pad= ding-bottom:15px;padding-left:30px;padding-right:30px"><div style=3D"fo= nt-family:Tahoma,Verdana,sans-serif"><div class=3D"" style=3D"font-size= :12px;font-family:Roboto,Tahoma,Verdana,Segoe,sans-serif;mso-line-heigh= t-alt:14.399999999999999px;color:#555;line-height:1.2"><ul style=3D"lin= e-height:1.2;mso-line-height-alt:14.399999999999999px;font-size:12px"><= li class=3D""><p style=3D"margin:0;font-size:16px;mso-line-height-alt:1= 9.2px"><span style=3D"word-break: break-word; font-size: 16px;">Come le= ggere l=E2=80=99equilibrio aziendale oltre il risultato economico, attr= averso la relazione tra<strong> liquidit=C3=A0, debito e capacit=C3=A0 = di generare margini.</strong></span></p><p style=3D"margin:0;font-size:= 16px;mso-line-height-alt:14.399999999999999px"> </p></li><li class= =3D""><p style=3D"margin:0;font-size:16px;mso-line-height-alt:19.2px">=0A= <span style=3D"word-break: break-word; font-size: 16px;"><strong>Quali = segnali permettono di individuare in anticipo cambiamenti </strong= >nella sostenibilit=C3=A0 economica e finanziaria dell=E2=80=99azienda.= </span></p><p style=3D"margin:0;font-size:16px;mso-line-height-alt:14.3= 99999999999999px"> </p></li><li class=3D""><p style=3D"margin:0;fo= nt-size:16px;mso-line-height-alt:19.2px">=0A<span style=3D"word-break: = break-word; font-size: 16px;">Perch=C3=A9 oggi =C3=A8 sempre pi=C3=B9 i= mportante che l=E2=80=99impresa sia in grado di monitorare nel tempo il= proprio equilibrio economico, finanziario e organizzativo, anche alla = luce delle prescrizioni normative, obbligatorie, legate agli <stro= ng>adeguati assetti.</strong></span></p><p style=3D"margin:0;font-size:= 16px;mso-line-height-alt:14.399999999999999px"> </p></li><li class= =3D""><p style=3D"margin:0;font-size:16px;mso-line-height-alt:19.2px">=0A= <span style=3D"word-break: break-word; font-size: 16px;"><strong>Come q= uesti elementi incidono </strong>concretamente sulle decisioni azi= endali (investimenti, crescita, struttura finanziaria, gestione operati= va).</span></p><p style=3D"margin:0;font-size:16px;mso-line-height-alt:= 14.399999999999999px"> </p></li><li class=3D""><p style=3D"margin:= 0;font-size:16px;mso-line-height-alt:19.2px">=0A<span style=3D"word-bre= ak: break-word; font-size: 16px;">Come queste analisi possono essere in= tegrate in un <strong>approccio strutturato che unisce lettura dei= dati, monitoraggio continuo e supporto alle decisioni.</strong></span>= </p><p style=3D"margin:0;font-size:16px;mso-line-height-alt:14.39999999= 9999999px"> </p></li><li class=3D""><p style=3D"margin:0;font-size= :16px;mso-line-height-alt:19.2px">=0A<span style=3D"word-break: break-w= ord; font-size: 16px;"><strong>Come queste analisi vengono applicate ne= lla pratica, attraverso un approccio strutturato che integra dati econo= mici, finanziari e organizzativi nel supporto alle decisioni aziendali.= </strong></span></p></li></ul></div></div></td></tr></tbody></table><ta= ble class=3D"divider_block block-3" width=3D"100%" border=3D"0" cellpad= ding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-l= space:0;mso-table-rspace:0"><tbody><tr><td class=3D"pad" style=3D"paddi= ng-bottom:5px;padding-top:5px"><div class=3D"alignment" align=3D"center= "><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"prese= ntation" width=3D"100%" style=3D"mso-table-lspace:0;mso-table-rspace:0"= ><tbody><tr><td class=3D"divider_inner" style=3D"font-size:1px;line-hei= ght:1px;border-top:1px solid #ddd"><span style=3D"word-break: break-wor= d;">=E2=80=8A</span></td></tr></tbody></table></div></td></tr></tbody><= /table><table class=3D"text_block block-4" width=3D"100%" border=3D"0" = cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-= table-lspace:0;mso-table-rspace:0;word-break:break-word"><tbody><tr><td= class=3D"pad" style=3D"padding-bottom:10px;padding-left:30px;padding-r= ight:30px;padding-top:20px"><div style=3D"font-family:'Trebuchet MS',Ta= homa,sans-serif"><div class=3D"" style=3D"font-family:Montserrat,'Trebu= chet MS','Lucida Grande','Lucida Sans Unicode','Lucida Sans',Tahoma,san= s-serif;font-size:12px;mso-line-height-alt:14.399999999999999px;color:#= 555;line-height:1.2"><p style=3D"margin:0;font-size:16px;mso-line-heigh= t-alt:19.2px"><span style=3D"word-break: break-word; font-size: 18px; c= olor: #285c71;"><strong><span style=3D"word-break: break-word; font-siz= e: 20px;">A chi =C3=A8 rivolto</span><br></strong></span></p></div></di= v></td></tr></tbody></table><table class=3D"text_block block-5" width=3D= "100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"present= ation" style=3D"mso-table-lspace:0;mso-table-rspace:0;word-break:break-= word"><tbody><tr><td class=3D"pad" style=3D"padding-bottom:15px;padding= -left:30px;padding-right:30px;padding-top:5px"><div style=3D"font-famil= y:Tahoma,Verdana,sans-serif"><div class=3D"" style=3D"font-family:Robot= o,Tahoma,Verdana,Segoe,sans-serif;font-size:12px;mso-line-height-alt:14= .399999999999999px;color:#555;line-height:1.2"><p style=3D"margin:0;fon= t-size:16px;mso-line-height-alt:19.2px">=0A<span style=3D"word-break: b= reak-word; font-size: 16px;">Imprenditori e responsabili amministrativi= di <strong>aziende in contabilit=C3=A0 ordinaria</strong> che vogliono= rafforzare la capacit=C3=A0 di leggere e governare nel tempo l=E2=80=99= equilibrio economico e finanziario dell=E2=80=99impresa.</span></p></di= v></div></td></tr></tbody></table><table class=3D"divider_block block-6= " width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D= "presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><= tr><td class=3D"pad" style=3D"padding-bottom:5px;padding-top:5px"><div = class=3D"alignment" align=3D"center"><table border=3D"0" cellpadding=3D= "0" cellspacing=3D"0" role=3D"presentation" width=3D"100%" style=3D"mso= -table-lspace:0;mso-table-rspace:0"><tbody><tr><td class=3D"divider_inn= er" style=3D"font-size:1px;line-height:1px;border-top:1px solid #ddd"><= span style=3D"word-break: break-word;">=E2=80=8A</span></td></tr></tbod= y></table></div></td></tr></tbody></table></td></tr></tbody></table></t= d></tr></tbody></table><table class=3D"row row-9" align=3D"center" widt= h=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"pre= sentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;background-co= lor:#fff"><tbody><tr><td><table class=3D"row-content stack" align=3D"ce= nter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta= tion" style=3D"mso-table-lspace:0;mso-table-rspace:0;background-color:#= fff;color:#000;width:670px;margin:0 auto" width=3D"670"><tbody><tr><td = class=3D"column column-1" width=3D"100%" style=3D"mso-table-lspace:0;ms= o-table-rspace:0;font-weight:400;text-align:left;padding-top:5px;vertic= al-align:top"><table class=3D"text_block block-1" width=3D"100%" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D= "mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tbody><t= r><td class=3D"pad" style=3D"padding-bottom:20px;padding-left:30px;padd= ing-right:30px;padding-top:10px"><div style=3D"font-family:'Trebuchet M= S',Tahoma,sans-serif"><div class=3D"" style=3D"font-family:Montserrat,'= Trebuchet MS','Lucida Grande','Lucida Sans Unicode','Lucida Sans',Tahom= a,sans-serif;font-size:12px;mso-line-height-alt:14.399999999999999px;co= lor:#173341;line-height:1.2"><p style=3D"margin:0;font-size:16px;mso-li= ne-height-alt:19.2px"><span style=3D"word-break: break-word; font-size:= 20px; color: #285c71;"><strong><span style=3D"word-break: break-word;"= >Relatore</span></strong></span></p></div></div></td></tr></tbody></tab= le></td></tr></tbody></table></td></tr></tbody></table>=0A<table class=3D= "row row-10" align=3D"center" width=3D"100%" border=3D"0" cellpadding=3D= "0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0= ;mso-table-rspace:0;background-color:#fff"><tbody><tr><td><table class=3D= "row-content" align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci= ng=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rs= pace:0;background-color:#fff;border-radius:0;color:#000;width:670px;mar= gin:0 auto" width=3D"670"><tbody><tr><td class=3D"column column-1" widt= h=3D"16.666666666666668%" style=3D"mso-table-lspace:0;mso-table-rspace:= 0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;ve= rtical-align:top"><table class=3D"image_block block-1" width=3D"100%" b= order=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" s= tyle=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td class=3D"= pad" style=3D"padding-left:10px;width:100%;padding-right:0"><div class=3D= "alignment" align=3D"center"><div class=3D"fullWidth" style=3D"max-widt= h:100.5px"><img src=3D"https://img.tr.artser.it/static/10728/images/8/5= 1311f88-0cd8-47b6-8b21-192fd8493641.png" style=3D"display:block;height:= auto;border:0;width:100%" width=3D"100.5" alt=3D"Fabrizio Ruspi" title=3D= "Fabrizio Ruspi" height=3D"auto"></div></div></td></tr></tbody></table>= </td><td class=3D"column column-2" width=3D"83.33333333333333%" style=3D= "mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;= padding-bottom:5px;padding-top:5px;vertical-align:top"><table class=3D"= text_block block-1" width=3D"100%" border=3D"0" cellpadding=3D"0" cells= pacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-tabl= e-rspace:0;word-break:break-word"><tbody><tr><td class=3D"pad" style=3D= "padding-left:15px;padding-right:15px;padding-top:25px"><div style=3D"f= ont-family:'Trebuchet MS',Tahoma,sans-serif"><div class=3D"" style=3D"f= ont-size:12px;font-family:Montserrat,'Trebuchet MS','Lucida Grande','Lu= cida Sans Unicode','Lucida Sans',Tahoma,sans-serif;mso-line-height-alt:= 14.399999999999999px;color:#555;line-height:1.2"><p style=3D"margin:0;m= so-line-height-alt:14.399999999999999px"><span style=3D"word-break: bre= ak-word; font-size: 20px;"><strong>Fabrizio Ruspi</strong></span></p></= div></div></td></tr></tbody></table><table class=3D"text_block block-2"= width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D= "presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;word-brea= k:break-word"><tbody><tr><td class=3D"pad" style=3D"padding-bottom:10px= ;padding-left:15px;padding-right:30px"><div style=3D"font-family:Tahoma= ,Verdana,sans-serif">=0A<div class=3D"" style=3D"font-size:12px;font-fa= mily:Roboto,Tahoma,Verdana,Segoe,sans-serif;mso-line-height-alt:14.3999= 99999999999px;color:#555;line-height:1.2"><p style=3D"margin:0;mso-line= -height-alt:14.399999999999999px"><span style=3D"word-break: break-word= ; font-size: 17px;">Dottore Commercialista e Coordinatore Servizio Fisc= ale di Artser</span></p></div></div></td></tr></tbody></table></td></tr= ></tbody></table></td></tr></tbody></table><table class=3D"row row-11" = align=3D"center" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspac= ing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-r= space:0;background-color:#fff"><tbody><tr><td><table class=3D"row-conte= nt stack" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D= "0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:= 0;background-color:#fff;color:#000;width:670px;margin:0 auto" width=3D"= 670"><tbody><tr><td class=3D"column column-1" width=3D"100%" style=3D"m= so-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;pa= dding-bottom:5px;padding-top:5px;vertical-align:top"><table class=3D"bu= tton_block block-1" width=3D"100%" border=3D"0" cellpadding=3D"0" cells= pacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-tabl= e-rspace:0"><tbody><tr><td class=3D"pad" style=3D"padding-bottom:25px;p= adding-left:30px;padding-right:30px;padding-top:10px;text-align:left"><= div class=3D"alignment" align=3D"left">=0A<a href=3D"https://tr.artser.= 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text-align: center; width: = auto; word-break: keep-all; letter-spacing: normal;"><span style=3D"wor= d-break: break-word; line-height: 30.6px;"><strong>ISCRIVITI</strong></= span></span>=0A<!--[if mso]></center></v:textbox></v:roundrect><![endif= ]--></a></div></td></tr></tbody></table><table class=3D"divider_block b= lock-2" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"= role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0">= <tbody><tr><td class=3D"pad" style=3D"padding-bottom:5px;padding-top:5p= x"><div class=3D"alignment" align=3D"center"><table border=3D"0" cellpa= dding=3D"0" cellspacing=3D"0" role=3D"presentation" width=3D"100%" styl= e=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td class=3D"div= ider_inner" style=3D"font-size:1px;line-height:1px;border-top:1px solid= #ddd"><span style=3D"word-break: break-word;">=E2=80=8A</span></td></t= r></tbody></table></div></td></tr></tbody></table></td></tr></tbody></t= able></td></tr></tbody></table><table class=3D"row row-12" align=3D"cen= ter" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" ro= le=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;back= ground-color:#fff"><tbody><tr><td><table class=3D"row-content stack" al= ign=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D= "presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;backgroun= d-color:#fff;color:#000;width:670px;margin:0 auto" width=3D"670"><tbody= ><tr><td class=3D"column column-1" width=3D"100%" style=3D"mso-table-ls= pace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-botto= m:5px;padding-top:5px;vertical-align:top"><table class=3D"text_block bl= ock-1" width=3D"100%" border=3D"0" cellpadding=3D"10" cellspacing=3D"0"= role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;w= ord-break:break-word"><tbody><tr><td class=3D"pad"><div style=3D"font-f= amily:sans-serif"><div class=3D"" style=3D"font-size:12px;font-family:R= oboto,Tahoma,Verdana,Segoe,sans-serif;mso-line-height-alt:14.3999999999= 99999px;color:#555;line-height:1.2"><p style=3D"margin:0;font-size:12px= ;text-align:center;mso-line-height-alt:14.399999999999999px">=0AI tuoi = dati sono trattati nel rispetto della normativa sulla <a href=3D"https:= //tr.artser.it/e/tr?q=3D7%3dNhFVU%26J%3dG%26H%3dNYHZO%26M%3d0WWhBV%26H%= 3dF3NCQ_1upx_Be_Eybt_On_1upx_AjJU6.5ER29E.G3_Ln1Y_VcGw0BPv5GG55-CPrPxA8= -CADxL099CBLr-7BKv9EAr59G.qN0J_1upx_BjHRv_MBS172_PZwm_aMH2U2F2R39E-KnHF= Gu9_Eybt_Od4N0_Kn86Sv_Ln1Y_WaCv56J_1upx_AZHRv_7xKy56Ew_Ln1Y_WaUn66LjL_x= BnAH93CxQ29GRrVS%26B%3d%26rM%3dOaBYPb%263M%3dOhAZWZ0aNd0VPZ%26q%3dWQ0o9= QCjUNb0cUYBZye5x9j05OZIX20o5SZD9OaF5WA0cPcA6yDo93h0cVbj53YB0zfI&mupckp=3D= mupAtu4m8OiX0wt" target=3D"_blank" style=3D"text-decoration: underline;= color: #555555;" rel=3D"noopener">Privacy</a> </p><p style=3D= "margin:0;font-size:12px;text-align:center;mso-line-height-alt:14.39999= 9999999999px">=0ASe non vuoi pi=C3=B9 riceverle segui <a style=3D"text-= decoration: underline; color: #555555;" href=3D"https://tr.artser.it/e/= r?q=3DJ0%3dF5JAQ_3qnx_D1_Cydp_MD_3qnx_C6vhrR3.Cx14J4F.xMx_Hl1a_R1D_3qnx= _C60M6.1DN9_Hl1a_R1_Pbsk_aqY-_Cydp_NB5GMU0KJ9E6.zJ_3qnx_D4Fc.F6_Cydp_N9= _3qnx_D4HR8P0c_3qnx_CVI_Pbsk_aoFG_Pbsk_ZGR6f_3qnx_D4Le3_Hl1a_RQS9JIcG-_= Hl1a_SvcFGKfEUMYAFPO_3qnx_CV_Cydp_MDHZLW_3qnx_D1I_Pbsk_ZqMKvNlh%26A%3dB= ZRZI%264%3d%264Q%3dCSNcDT%267%3df%26y%3dQLgGR%260%3dYDZUaC%261v9lJ%3d-N= YJZUYBSQ&mupckp=3DmupAtu4m8OiX0wt" target=3D"_blank" rel=3D"noopener">q= uesto link</a></p><p style=3D"margin:0;font-size:12px;text-align:center= ;mso-line-height-alt:14.399999999999999px">Se non visualizzi correttame= nte <a href=3D"https://tr.artser.it/e/r?q=3DQ5%3dDEQ6O_Cxiv_N8_8wn= w_HB_Cxiv_MCqf2Yx.A88yHDM.sK8_Ogyk_YvB_Cxiv_MC8J7.89LI_Ogyk_Yv_Nlzf_Y1C= 3E_Cxiv_NA5SHaBLN_Ogyk_Zq95C_8wnw_I0_Cxiv_MCDC5e_8wnw_I0FKIUAZKCRgt_Nlz= f_Yyfx_Nlzf_Yv8_8wnw_HbI_Ogyk_ZtLA_Ogyk_YLTHCM0_Cxiv_N8IE8q7vQg2Txgu_Nl= 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