The following are the main definitions of the terms used within the platform and the related Menus. The content of the glossary is constantly updated
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SHOPPING - Income statement menu
They are costs for the purchase of raw materials, ancillary materials, consumables and goods necessary for the production and / or trade of the goods that are the subject of ordinary business activities, net of returns, discounts, allowances and bonuses. These are purchases inherent to the value of production which, classified by nature - or on the basis of the economic cause that generated them - are strictly correlated with the values included in letter A Revenues.
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- B1 - For raw materials, ancillaries, consumables and goods
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ALTRI ACCOUNTS OF ORDER - Balance sheet menu
Everything that it is not included in Leasing and guarantees (eg. Sureties).
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ALTRI CREDITS - Balance sheet menu
The Other Receivables include all receivables excluding trade receivables.
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- CII2 - Towards subsidiaries
- CII3 - Towards associated companies
- CII4 - From parent companies
- CII4bis - Towards companies subject to the control of parent companies
- CII5 - For tax credits
- CII6 - For prepaid taxes
- CII7 - Towards others
- D- ACCRUES E DEBATES ACTIVE
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ALTRI PAYABLES - Balance sheet menu
The Other Payables include all Payables excluding Payables, Funds and Financial Payables.
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- D3 - Payables to shareholders for loans
- D5 - Payables to other lenders (check if they include factoring operations. In this case, use the adjustments or reclassify them as Financial Payables
- D8 - Payables represented by debt securities
- D9 - Payables to subsidiaries
- D10 - Payables to associated companies
- D11 - Payables to parent companies
- D11bis - Payables to companies subject to the control of the parent companies
- D12 - Tax payables
- D13 - Payables to welfare and social security institutions
- D14 - Other payables
- E - ACCRUES E DEBATES LIABILITIES
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DEPRECIATION - Income statement menu
Breakdown of multi-year costs between the years of useful life of the assets, making them participate as a pro-rata cost in determining the income of the individual financial years. Depreciation measures the loss in value of a multi-year utility asset (movable or real estate) resulting from usury, age or obsolescence.
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ACTIVE FIXED NET (1 + 2 + 3 + 4) - Balance sheet menu
Sum of tangible, intangible and financial fixed assets net of depreciation funds.
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START-UP - Balance sheet menu
Goodwill or goodwill it is an intangible value of a company which reflects its position on the market. In the definition of goodwill, a series of factors are considered which, taken together, determine the success of the company on the market and its possibility of generating profits in the medium-long term, such as:
- customers,
- the organization intern
- management capacity of the entrepreneur
- localization
- notoriety
- the brand
and others.
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BENCHMARKING - General menu
Measurement process of the main company parameters through comparison with the best competitors or leading companies (usually with the formation of a reference market). Indicates the comparison between the performance of the company and those of competitors by positioning the company in space.
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BALANCE - General menu
Set of accounting documents that a company must draw up periodically, in order to represent the economic, equity and financial situation in a truthful, clear and correct manner at the end of the administrative period, as well as the economic result for the year. The Explanatory Notes and, for the Ordinary Financial Statements, the Management Report also make up the Financial Statements
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BALANCE CONSOLIDATED - General menu
By consolidated financial statements we mean the financial statements (Balance Sheet, Income Statement and Explanatory Notes) of the parent company incorporating, with the appropriate adjustments, the income and equity situation of all the companies * that are part of the consolidation perimeter.
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BALANCE IN FORMA ABBREVIATED - General menu
The abbreviated form is a faculty regulated by art. 2435-bis of the civil code which allows Srl or Spa that meet the required requirements, a simplification of the formats and information details to be provided in the financial statements. The companies that can choose the abbreviated form are: those that have never issued securities traded on regulated markets and that for the first year or for two consecutive years fall within specific economic and asset size parameters and the number of employees.
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BREAK-EVEN POINT
Break Even refers to EBIT. Indicates the value of Revenues which allows to cover the Total Operating Costs, Depreciation, Writedowns and Provisions. The value of the Break Even Revenues is therefore such as to make theEBIT equal to zero.
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BUSINESS PLAN - General menu
The business plan is a document, structured according to a precise and rigid scheme, which summarizes the contents and characteristics of the entrepreneurial project (business idea) or of possible alternative hypotheses for the development of an existing project. It is used both for business planning and management and for external communication, in particular to potential lenders or investors. It is a useful tool for consciously assessing the strengths and capabilities of the entrepreneurial project. However, it must not be considered an absolute tool, but a dynamic tool, adaptable to changes occurring inside or outside the company.
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CAPITAL CITY CIRCULATING CHARACTERISTIC - Balance sheet menu
It is the sum of Customer Receivables and Inventories net of Supplier Payables. It allows to determine the absorption / creation of financial resources deriving from the characteristic management.
Some companies may require a different reclassification of the Characteristic Working Capital which includes other items reclassified in Other Receivables and Other Payables (Other Working Capital)
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CAPITAL CITY CIRCULATING NET (5 + 6) - Balance sheet menu
It is the sum of the Characteristic Working Capital e NOT Characteristic.
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CAPITAL CITY CIRCULATING NOT CHARACTERISTIC - Balance sheet menu
It is the sum of Other Receivables and Other Payables. It allows you to determine the absorption of financial resources deriving from management NOT characteristic.
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CAPITAL CITY INVESTED NET (A+B+7) - Balance sheet menu
Corresponds to the total APPLICATIONS of the Balance Sheet reclassified to Sources and Use. It is the sum of the loans or net fixed assets, net working capital and funds (-). Indicates the set of resources used to carry out company activities.
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CAPITAL CITY SOCIAL - Balance sheet menu
Represents the risk capital contributed by the shareholders at the time of the establishment of the company. Payments in the form of share capital can also be made later, when the life of the company requires it.
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CASH FLOW ACTIVITIES DI FINANCE - Cash flow statement menu
Financial flows associated with financing activities. They include the flows deriving from obtaining or returning cash and cash equivalents in the form of risk capital or debt capital. Example: Increase / decrease in financial debt.
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CASH FLOW ACTIVITIES DI INVESTMENT - Cash flow statement menu
Financial flows inherent in the investment activity. They include the flows deriving from the purchase and sale of tangible, intangible and financial fixed assets and of non-fixed financial assets.
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CASH FLOW CAPITAL CITY CIRCULATING OPERATIONAL - Cash flow statement menu
It is the cash flow deriving from ordinary operations. It is obtained by considering the equity deltas relating only to the operating working capital. Refer to the Cash Flow Statement - Indirect Method
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CASH FLOW OPERATIONAL - Cash flow statement menu
It is the cash flow deriving from ordinary operations. It is obtained considering the equity deltas relating to Net Working Capital and not included in the investment or financing activity.
Refer to the Cash Flow Statement - Indirect Method
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CONSUMPTION - Income statement menu
Corresponds to the algebraic sum of Purchases and Change in Inventories and corresponds to the amount of Materials used in the production process in a given year.
Indeed, the value of the Purchases alone would not make it possible to determine whether the quantities purchased were actually or not used in the production process of a given year. A part in fact could remain in stock; Likewise, the quantity of Materials used in a given year could be wholly or partially withdrawn from the Warehouse. The value of the Consumption takes into account both scenarios. Depending on the type of company, it may be necessary to customize the reclassification scheme.
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ACCOUNTS OF ORDER - Balance sheet menu
The memorandum accounts are the accounts that the accountants define in memory and which are appointed to receive, in the context of the information system, all items that do not constitute costs, revenues, assets and liabilities. Eg commitments, possession of third party assets (leasing), own assets deposited with third parties, tax recoveries not to be forgotten, anything else that needs to be kept in memory.
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FEES / REVENUES - Income statement menu
The index measures the incidence of total costs on revenues.
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FEES FIXED COMMERCIAL - Income statement menu
Costs directly related to the marketing of the product / service which do not depend / vary according to the Turnover.
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FEES FIXED PRODUCTION - Income statement menu
Costs directly related to production which do not depend on / vary according to the turnover.
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- B3 - For use of third party assets
- B4a - Wages and salaries
- B4b - Social security charges
- B4c - Severance indemnity
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FEES GENERAL ADMINISTRATIVE - Income statement menu
Costs related to the administrative function. By way of example, they include:
- costs for the functioning of the corporate bodies (fees to directors, statutory auditors, costs for calling the shareholders' meeting);
- costs of administrative, accounting staff and data processing center staff (salaries, contributions, severance pay);
- general administration costs (stationery costs, postage, telephone, consultancy, magazine and newspaper subscriptions, expenses for premises used as administrative offices, etc.)
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FEES TOTAL - Income statement menu
The Total Costs arise from the sum of Variable Costs + Depreciation, Provisions and Writedowns + Fixed Costs + Purchases.
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FEES VARIABLES COMMERCIAL - Income statement menu
Costs that change as the quantity sold directly related to the marketing activity, regardless of the production carried out in the period (Revenues).
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FEES VARIABLES PRODUCTION - Income statement menu
Costs that change as the quantity produced directly related to production, regardless of the actual sale of the product.
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- B2 - For services
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COST STAFF - Income statement menu
Total costs relating to personnel linked to the company by an employment contract including wages, social charges to be paid by the company e TFR.
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COST STAFF PERCENTAGE - Income statement menu
Staff Price compared to Total Costs.
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COST STAFF MEDIUM - Income statement menu
Cost of personnel / Number of employees
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CREDITS CLIENTS - Balance sheet menu
Amounts owed by customers to the company for products sold or for the provision of services provided, invoiced but not yet collected.
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- CII1 - Receivables from customers
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PAYABLES FINANCIAL - Balance sheet menu
They represent short and medium / long term financial debts.
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- D1 - Bonds
- D2 - Convertible bonds
- D4 - Due to banks
The reclassification of Financial Payables considerably influences the calculation of important indicators such as Pfn / EBITDA and in general the assessment of the company risk profile. The user can customize the reclassification by including among financial payables other reclassified items, by default, such as Other Payables
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PAYABLES FINANCIAL A SHORT EVENTS - Balance sheet menu
They consist of debts of a financial nature with maximum maturity within 12 months. They also include the short-term component of debt a MLT
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PAYABLES PROVIDERS - Balance sheet menu
These are the amounts owed by the company to its suppliers following the purchase of goods or services that have been invoiced by the Supplier but not yet paid for.
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PAYABLES NOT FINANCIAL - Balance sheet menu
Payables to suppliers are represented and Other Payables of a non-financial nature.
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DEBT MAXIMUM ... - Balance sheet menu
Maximum theoretical admissible debt for the company without compromising its financial balance and / or altering the corporate risk profile
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ENTERPRISE VALUE (Asset Based)
Lets estimate the overall value of the company through the use of the equity method.
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ENTERPRISE VALUE
Represents the estimate of the overall value of the company calculated using the Multiples valuation method (EBITDA for Multiple)
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EQUITY VALUE
Represents the estimate of the countervalue of the shareholders' equity of a company calculated using the multiple valuation method (EBITDA for Multiple - Pfn) method ASSETS based, DCF or other methodologies.
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GUARANTEES - Balance sheet menu
Personal guarantee through which a subject (guarantor) undertakes towards the creditor to meet the obligation assumed by others on an ancillary basis.
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FIDO RECOMMENDED - Rating menu
Amount of the commercial credit line that can theoretically be granted to the counterparty in relation to its economic-financial and equity structure.
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FINANCING SHORT EVENTS - Balance sheet menu
They consist of financial debts with maximum maturity downtown the 12 months. They also include the short-term component of debt a MLT
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FINANCING MEDIUM/LONG EVENTS - Balance sheet menu
They consist of financial debts with expiry over the 12 months.
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FUNDS - Balance sheet menu
They make up provisions for provision TFR and of other nature.
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BACKGROUND DEPRECIATION - Balance sheet menu
Balance sheet writing indicating the total of all the sums accumulated over the years relating to the depreciation carried out from year to year for all the assets present in the company. The depreciation fund is an asset adjustment fund, that is a passive item that has the function of correcting the higher values recorded in the assets, therefore it does not represent a real liability.
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SOURCES - Balance sheet menu
Sum of Net Equity e Pfn. They constitute the resources accumulated by the company and used for business management. The value of SOURCES it does not coincide with the Liabilities and is strongly influenced by the reclassification model adopted
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MANAGEMENT FINANCIAL - Income statement menu
Financial income and expenses
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MANAGEMENT EXTRAORDINARY - Income statement menu
Economic result relating to one-off transactions, which are not part of normal business activity. Extraordinary management summarizes all the operations that result in income or costs that are not attributable to either the core business or the financial one, such as capital gains and losses of an exceptional and non-repetitive nature, contingent liabilities deriving from thefts, disasters, fires, contingent assets deriving from by regulatory provisions.
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FIXED ASSETS - Balance sheet menu
Fixed assets are assets intended for long-term use - Civil Code art. 2424-bis, 1st c.
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FIXED ASSETS FINANCIAL - Balance sheet menu
Investments in subsidiaries, associates and other companies, receivables from subsidiaries, associates, parent companies and third parties, other securities and own shares.
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FIXED ASSETS INTANGIBLE - Balance sheet menu
Resources with a particular intangible connotation, obtained by the company as a result of a past occurrence and capable of generate future economic benefits. Main items of intangible fixed assets:
- Start-up and expansion costs.
- Research, development and advertising costs.
- Industrial patent rights and rights to use intellectual property.
- Grants, licenses, trademarks and similar rights.
- Goodwill
- Fixed assets in progress and advances
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FIXED ASSETS MATERIALS - Balance sheet menu
Tangible fixed assets are represented from durable goods used for the production and marketing of the company's goods and services, or acquired real estate investments with the aim of receiving rents or accruing an increase in properties. They take the form of costs incurred, common to several production years, which contribute to the production process of various tax periods through the allocation of depreciation rates.
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APPLICATIONS - Balance sheet menu
The total amount of investments outstanding at any given time (A, Net Fixed Assets + B, Net Working Capital + C, Net Invested Capital).
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TAXES - Income statement menu
Income taxes for the year
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TAXES/ REVENUES - Income statement menu
It is the ratio between the value of taxes and the value of revenues as a percentage
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DEBT FINANCIAL E NOT FINANCIAL - Balance sheet menu
Financial payables are defined as payables (short or medium-long term) that generate a cost (financial charges) with external counterparties independent of the company. Non-financial payables are intended as those excluded from the previous category. As there is no single definition for all possible types, the value of financial and non-financial debt can vary, even significantly, depending on the reclassification choices. Generally the following are included among the financial debts:
- Payables to Banks
- Debts for bonds
- Share of payables to Other Lenders if they refer, for example, to factoring transactions.
Financial payables are generally included i Pfn, contrary to non-financial debt. However, the definition is not unique.
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DEBT FINANCIAL SHORT - Balance sheet menu
View Short-term Financial Debts.
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DEBT NOT FINANCIAL - Balance sheet menu
Debts for which there is no financial charge (eg Payables Vs Suppliers).
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INDICATOR DI RESILIENCE
Proprietary algorithm that performs a impact simulation resulting from a significant reduction in revenues The algorithm takes into account the specific characteristics of the company . The user can carry out impact simulations using the Business Plan module.
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INFOCAMERAS - General menu
IT company of the Italian Chambers of Commerce, is the technological structure supporting the information and services assets of the chamber system. Infocamere acquires and distributes balance sheet data and chamber of commerce surveys of any Italian company, individual or collective, registered in the Business Register held by the Italian Chambers of Commerce (one for each province).
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LEANUS ASSESSMENT - General menu
Evaluation of economic, financial and financial profile of a company.
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LEANUS FLASH - General menu
Summary graphic scheme designed by Leanus which summarizes the main values of the income statement and balance sheet at a glance and related financial statement ratios.
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LEVER OPERATIONAL - Synthesis menu Eco / Fin
The Operating Lever expresses the effect on Operating Income of a change in sales volumes. It depends on the cost structure of the company with reference to the relationship between Fixed and Variable Costs. Given a certain production level, the Operating Leverage can therefore be defined as the ratio between the variation in percentage terms of the Operating Income and the variation, again in percentage terms, in sales. It follows that in the presence of a high level of operating leverage there are accentuated management risks, but also high opportunities for growth in operating income.
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LEANUS SCORE - Rating menu
Proprietary indicator that identifies the risk profile of an accounting period. relating to a business. The Leanus score varies according to the adopted reclassification model
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LIQUID ASSETS - Balance sheet menu
Financial resources available (Cash and account availability).
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LIQUID ASSETS DEFERRED - Balance sheet menu for liquidity
It contains the balance sheet items convertible into cash over a maximum period of 12 months.
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LIQUID ASSETS IMMEDIATE - Balance sheet menu for liquidity
Understand the liquidity held by the company and monetizable loans in a short time.
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MARGIN CONTRIBUTION (B+2) - Income statement menu
Contribution provided by Revenues to cover fixed costs.. It is given by: Revenues - Consumption - Total Variable Costs
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MARGIN DI STRUCTURE (B+2) - Balance sheet menu for liquidity
The Structure Margin is result of the difference between Net Equity and Fixed Assets. The indicator highlights the degree of coverage of Fixed Assets through Own Means.
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MARGIN DI TREASURY - Balance sheet menu for liquidity
The Treasury Margin arises from difference between Corporate Cash (Immediate Liquidity + Deferred Liquidity) and Current Liabilities. It makes it possible to verify the degree of coverage of short-term debt through company liquidity.
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MARGIN OPERATIONAL GROSS (EBITDA) - Income statement menu
MOL (Gross Operating Margin) o EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization): is a profitability indicator that highlights the income of a company based only on its characteristic management, gross, therefore, depreciation of assets and depreciation, interest (financial management) and taxes (fiscal management).
The value ofEBITDA it is strongly influenced by the reclassification model adopted.
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- Revenues from Sales and Services (+)
- Consumption (-)
- Staff Price (-)
- Costs for Services (-)
- Costs for use of third party assets (-)
Depending on the information available and the type of company, it is necessary to reclassify other items appropriately to identify the value of theEBITDA that best represents the actual business context.
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MARGIN OPERATIONAL NET (EBIT) O INCOME OPERATIONAL - Income statement menu
EARNINGS, BEFORE Interest and TAXES or company operating income, means the result before financial management, extraordinary management and taxes. EBIT is the income that the company is able to generate before the return on capital, including in the latter both third-party capital (debt) and own capital.
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MODEL DI BUSINESS - General menu
The company is also classified on the basis of type of activity carried out and included in one of the following business models:
- Services: Companies that employ predominantly human resources as the main factor of production. Incidence of consumption on revenues less than or equal to 20%.
- traditional: Companies that they transform raw materials into finished products. Incidence of Consumption on Revenues between 20% and 75%.
- Traders: Companies that base their business mainly on the ability to buy and resell finished products. Incidence of Consumption on revenues greater than 75%.
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NOTE: INTEGRATIVE - General menu
It is an integral part of the financial statements and has the purpose of complete the data of the accounting statements (Balance Sheet and Income Statement), providing further quantitative and descriptive information.
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NUMBER EMPLOYEES - Income statement menu
This is the figure indicated in the statutory financial statements filed by the company with the Business Register. the data can be adjusted by the user
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CHARGES FINANCIAL - Income statement menu
Costs related to finding sources of financing through debt with third parties. In the reclassification scheme they are included in the Financial Management
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LIABILITIES CONSOLIDATED - Income statement menu
Debt that will give rise to a monetary disbursement in a period after 12 months.
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LIABILITIES CURRENTS - Income statement menu
Debt that will give rise to a monetary disbursement in a maximum period not exceeding 12 months.
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HERITAGE NET (8 + 9 + 10 + 11) - Balance sheet menu
It is the set of own means (represent risk capital, since it is capital subject entirely to the fate of the company and operating as a guarantee towards third parties) * determined by:
- Sum of the share capital contributed by the owner * (or by the shareholders) at the time of the establishment of the company or during the life of the same with subsequent contributions
- Reserves set up through the provision of operating profits or the contribution of capital by the shareholder structure.
- Useful Previous Exercises
- Profit for the year
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Pfn (E+14) - Balance sheet menu
The net financial position (Pfn) provides a measure of net financial debt, that is, of the amount of financial debts contracted by the company from which cash and cash equivalents are deducted.
The calculation of the Pfn it is strongly influenced by the reclassification of financial payables.
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Pfn/ EBITDA - Balance sheet menu
l report Pfn/ EBITDA should express how many years the company would be able to repay its financial debts if it used all of its “potential” operating flows (expressed by EBITDA) for this purpose. The index is widely used by the financial community, by professionals and by banks as an indicator capable of revealing the attractiveness of a company. A careful reading of the parameters that compose it and the analysis of real cases instead invites greater caution
The calculation of the Pfn it is strongly influenced by the reclassification model adopted
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GDP ANALYSIS - Synthesis menu Eco / Fin
It is the estimate of the GDP produced by the company being analyzed (or by the Group).
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GDP ANALYSIS/ GDP ITALY PERCENTAGE - Synthesis menu Eco / Fin
Highlight the incidence of GDP produced by the company compared to GDP .
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BENCHMARK/ POSITIONING COMPETITIVE - Benchmark menu
It allows to trace the coordinates of the Company's positioning with respect to competitors. The working methodology is based on the analysis of a series of numerical and evaluation parameters that can be represented on illustrative graphs. Thanks to them it is possible to study:
- the variables that influence the perceived value by its target customers;
- the critical factors that determine performance, strengths and weaknesses.
Fully understanding the competitive positioning of the Company is essential in order to develop marketing strategies appropriate to one's target and to one's distinctive characteristics.
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PROTESTS - Purchase Documents menu
The Computerized Register of Protests (Protest Register) is the official database in which the Chambers of Commerce publish, for the area of competence and on a monthly basis, all the names of the subjects who have undergone an outcry for:
- not having paid a promissory note (I'll pay);
- not having paid a bank or postal check;
- not having paid for one treats accepted (promissory note).
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SQUARE BALANCE - Balance sheet menu
Refers to Completing the Leanus reclassification schemes.
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QUOTE DI MARKET - Benchmark menu
Represents the market share, calculated on the basis of revenues, of the various companies being compared.
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RATING - Rating menu
The rating, in Italian evaluation, is a method used for to classify both bonds and companies (see also rating models IRB according to Basel 2) based on their financial risk.
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INCOME DOORS TAXES EBT (E + 5 + 6) - Income statement menu
The pre-tax income, or EBT (Earnings Before Taxes) is an economic indicator determined as the difference between company revenues and costs, with the exception of income taxes (in Italy currently IRES ed IRAP). It is calculated starting from the Result before financial charges (EBIT) with the following formula: EBT+ Financial Management + Extraordinary Management.
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INCOME NET (F+7) - Income statement menu
And the business result, after tax.
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LOG-IN OR SIGN UP BUSINESSES - Purchase Documents menu
The Business Register is a public register which, already provided for by the Civil Code, has been fully implemented since 1996, with the Law relating to the reorganization of the Chambers of Commerce and with the subsequent Implementing Regulation. The Business Register can be defined as the register of companies: in fact, it contains the data (constitution, modification, termination) of all companies with any legal form and sector of economic activity, with headquarters or local units on the national territory, as well as the other subjects provided for by law.
The Business Register therefore provides a complete picture of the legal situation of each company and it is a fundamental archive for the elaboration of economic and entrepreneurial development indicators in each area of belonging.
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REPORT FINANCIAL - Cash flow statement menu
The financial statement is a financial document in which a company summarizes all the cash flows that occurred in a given period. The document, in particular, summarizes the sources that have increased the liquid funds available for the company and the loans which, on the contrary, have led to a decrease in the same liquidity.
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REVENUES - Income statement menu
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- Revenues from Sales and Services (+)
Depending on the type of company or the purpose of the analysis, it may be necessary to include other items such as A5 - Other Revenues.
For companies operating on Orders or other similar types, the Revenues may coincide with the Value of Production
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INVENTORIES - Balance sheet menu
The standard Leanus reclassification of statutory financial statements (which can be modified by the user in the Reserved Area) includes the following items:
- CI - Inventories
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RESERVES e SURPLUS - Balance sheet menu
They are established retaining in the company the profits earned that are not distributed to the shareholders, and which therefore represent a form of self-financing adopted by the company itself. Profit reserves can be: mandatory and (or legal), statutory, optional.
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RESULT DOORS TAXES (EBT) - Income statement menu
EARNINGS, BEFORE, TAXES or pre-tax income represents the pre-tax income.
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STAKEHOLDERS - General menu
Set of subjects who have an interest in an organization and that with their behavior they can influence its activity. For example, part of this whole are: customers, suppliers, lenders (banks and shareholders), collaborators, but also external interest groups, such as residents of areas adjacent to the company or local interest groups.
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VALUE ADDED (A+1) - Income statement menu
Difference between Revenues and Consumption. It indicates the value that the production process is able to add to the raw materials used.
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VALUE OF THE PRODUCTION - Income statement menu
The value of production arises from the algebraic sum of: revenues from sales and services, changes in inventories of work in progress, semi-finished and finished products, changes in work in progress to order, increases in fixed assets for entire works and other revenues and income (with separate indication of operating grants). It allows to obtain the gross domestic production, that is the total amount of production independently from the amount of sales.
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CHANGE INVENTORIES - Income statement menu
It is calculated as difference between closing inventories (the amount of which is found in the balance sheet) and initial inventories of all assets intended for sale: finished products and by-products, goods, semi-finished products, work in progress. If the final value of the inventories exceeds the initial one, the difference takes the positive sign and is added to the amount of the other items of the aggregate; otherwise the difference takes a negative sign.
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VERIFICATION SQUARE - Balance sheet menu
Indicates the completion of the Leanus reclassification of the Operating Income Statement and Source-Employee Balance Sheet.
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VIEWS - General menu
Providing document all available public information of any Italian company, individual or collective, registered in the Business Register held by the Italian Chambers of Commerce (one for each province). To obtain the business registration certificate of a given company, it is necessary to go to the appropriate office in the Business Register or download the data from the websites of Infocamere distributors on the market.
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WEBSITE REPUTATION - General menu
Online search that allows you to know in real time what the Web says about a company or its top management, about a brand or a particular product.
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Z SCORE DI ALTMAN - Rating menu
Statistical model devised by Edward Altman Which size the probability of bankruptcy for companies. Conceived in 1968 for listed companies, a Z-Score model was later developed, which also analyzes the probability of bankruptcy of unlisted companies. As the Z-Score decreases, the statistical probability of failure increases.
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