Financial statements

To assess the financial performance and soundness of an enterprise

Financial statements are an accounting document drawn up by a company’s directors, or those appointed by them, at the end of each administrative period to outline the enterprise’s financial results and its financial and capital position.

The financial statements comprise an income statement, a balance sheet, explanatory notes and the minutes of the Assembly which approved the document. The data comes directly from the archives of the Italian Chambers of Commerce.


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