Service Company legend
Table of Contents
Assets aggregate values
The subset assetsAggregateValues contains the main aggregate values of the Asset side of the balance sheet. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC001 | IPL001 | A. CREDITS TO SHAREHOLDERS | Decimal |
| IIC039 | IPL039 | B. TOTAL FIXED ASSETS | Decimal |
| IIC071 | IPL071 | C. CURRENT ASSETS | Decimal |
| IIC072 | IPL072 | D. Accruals and deferrals | Decimal |
| IIC073 | IPL073 | Accruals and deferrals of which loan discounts | Decimal |
| IIC074 | IPL074 | TOTAL ASSETS | Decimal |
Credits to Shareholders
The subset creditsToShareholders contains the main items of the Credits to Shareholders' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC193 | IIC193 | Credits to shareholders part of which is to reported | Decimal |
| IIC002 | IIC002 | Credits to shareholders part of which is carried over | Decimal |
Intangible Fixed Assets
The subset intangibleFixedAssets contains the main items of the Intangible Fixed Assets' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC011 | IPL011 | B.I. TOTAL INTANGIBLE FIXED ASSETS | Decimal |
| IIC003 | IPL003 | B.I.1. Startup/Expansions | Decimal |
| IIC004 | IPL004 | B.I.2. Research and development | Decimal |
| IIC005 | IPL005 | B.I.3. Patents | Decimal |
| IIC006 | IPL006 | B.I.4. Permits and licenses | Decimal |
| IIC007 | IPL007 | B.I.5. Goodwill | Decimal |
| IIC008 | IPL008 | B.I.6. Assets under construction and payments in account | Decimal |
| IIC009 | IPL009 | B.I.7. Others | Decimal |
| IIC010 | IPL010 | Depreciation provisions intangible fixed assets | Decimal |
Tangible Fixed Assets
The subset tangibleFixedAssets contains the main items of the Tangible Fixed Assets' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC018 | IPL018 | B.II. TOTAL TANGIBLE FIXED ASSETS | Decimal |
| IIC012 | IPL012 | B.II.1. Land and buildings | Decimal |
| IIC013 | IPL013 | B.II.2. Plants and machinery | Decimal |
| IIC014 | IPL014 | B.II.3.Industrial equipment | Decimal |
| IIC015 | IPL015 | B.II.4. Other goods | Decimal |
| IIC016 | IPL016 | B.II.5. Assets under construction and payments on account | Decimal |
| IIC017 | IPL017 | Depreciation provisions tangible fixed assets | Decimal |
Financial Fixed Assets
The subset financialFixedAssets contains the main items of the Financial Fixed Assets' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC038 | IPL038 | B.III. TOTAL FINANCIAL FIXED ASSETS | Decimal |
| IIC032 | IPL032 | B.III.>> SHORT TERM FINANCIAL CREDITS | Decimal |
| IIC033 | IPL033 | B.III.>> LONG TERM FINANCIAL CREDITS | Decimal |
| IIC023 | IPL023 | B.III.1. TOTAL PARTICIPATING INTERESTS | Decimal |
| IIC019 | IPL019 | B.III.1.a. Participating interests in subsidiaries | Decimal |
| IIC020 | IPL020 | B.III.1.b.Participating interests in affiliated companies | Decimal |
| IIC021 | IPL021 | B.III.1.c. Participating interests in parent companies | Decimal |
| IIC194 | IPL194 | B.III.1.d. Equity investments controlled by parent companies | Decimal |
| IIC022 | IPL022 | B.III.1.d-bis. Participating interests in other companies | Decimal |
| IIC034 | IPL034 | B.III.2. TOTAL CREDITS FINANCIAL FIXED ASSETS | Decimal |
| IIC024 | IPL024 | B.III.2.a. Credits to Subsidiaries | Decimal |
| IIC025 | IPL025 | B.III.2.a. Credits to Subsidiaries due beyond the next financial year | Decimal |
| IIC316 | IPL316 | B.III.2.a. Total credits to Subsidiaries | Decimal |
| IIC026 | IPL026 | B.III.2.b. Credits to affiliated companies | Decimal |
| IIC027 | IPL027 | B.III.2.b. Credits to affiliated companies due beyond the next financial year | Decimal |
| IIC317 | IPL317 | B.III.2.b. Total credits to affiliated companies | Decimal |
| IIC028 | IPL028 | B.III.2.c. Credits to parent companies | Decimal |
| IIC029 | IPL029 | B.III.2.c. Credits to parent companies due beyond the next financial year | Decimal |
| IIC318 | IPL318 | B.III.2.c. Total credits to parent companies | Decimal |
| IIC195 | IPL195 | B.III.2.d. Receivables due from companies controlled by parent companies | Decimal |
| IIC196 | IPL196 | B.III.2.d. Receivables due from companies controlled by parent companies due beyond the next financial year | Decimal |
| IIC319 | IPL319 | B.III.2.d. Total receivables due from companies controlled by parent companies | Decimal |
| IIC030 | IPL030 | B.III.2.d-bis. Credits to others | Decimal |
| IIC031 | IPL031 | B.III.2.d-bis. Credits to others due beyond the next financial year | Decimal |
| IIC320 | IPL320 | B.III.2.d-bis. Total credits to others | Decimal |
| IIC035 | IPL035 | B.III.3. Other credities | Decimal |
| IIC036 | IPL036 | B.III.4. Own shares | Decimal |
| IIC037 | IPL037 | Own shares at their nominal value | Decimal |
| IIC197 | IPL197 | B.III.4. Derivative active financial instruments | Decimal |
| IIC344 | IPL344 | Other financial fixed assets | Decimal |
Inventory
The subset inventory contains the main items of the Inventory group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC045 | IPL045 | C.I. TOTAL INVENTORY | Decimal |
| IIC040 | IPL040 | C.I.1. Ra materials | Decimal |
| IIC041 | IPL041 | C.I.2. Semi-finished products and products in progress | Decimal |
| IIC042 | IPL042 | C.I.3. Work in progress | Decimal |
| IIC043 | IPL043 | C.I.4. Finished products | Decimal |
| IIC044 | IPL044 | C.I.5. Payments on account | Decimal |
| IIC349 | IPL349 | Tangible fixed assets aimed at selling | Decimal |
Credits
The subset credits contains the main items of the Credits group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC058 | IPL058 | C.II. TOTAL CREDITS | Decimal |
| IIC056 | IPL056 | C.II.>> SHORT TERM CREDITS | Decimal |
| IIC057 | IPL057 | C.II.>> CREDITS DUE BEYOND THE NEXT FINANCIAL YEAR | Decimal |
| IIC046 | IPL046 | C.II.1. Credits to customers | Decimal |
| IIC047 | IPL047 | C.II.1. Credits to customers due beyond the next financial year | Decimal |
| IIC321 | IPL321 | C.II.1. Total credits to customers | Decimal |
| IIC048 | IPL048 | C.II.2. Credits to subsidiaries | Decimal |
| IIC049 | IPL049 | C.II.2. Credits to subsidiaries due beyond the next financial year | Decimal |
| IIC322 | IPL322 | C.II.2. Total credits to subsidiaries | Decimal |
| IIC050 | IPL050 | C.II.3. Credits to affiliated companies | Decimal |
| IIC051 | IPL051 | C.II.3. Credits to affiliated companies due beyond the next financial year | Decimal |
| IIC323 | IPL323 | C.II.3. Total credits to affiliated companies | Decimal |
| IIC052 | IPL052 | C.II.4. Credits to parent companies | Decimal |
| IIC053 | IPL053 | C.II.4. Credits to parent companies due beyond the next financial year | Decimal |
| IIC324 | IPL324 | C.II.4. Total credits to parent companies | Decimal |
| IIC198 | IPL198 | C.II.5. Receivables due from companies controlled by parent companies | Decimal |
| IIC199 | IPL199 | C.II.5. Receivables due from companies controlled by parent companies due beyond the next financial year | Decimal |
| IIC325 | IPL325 | C.II.5. Total receivables due from companies controlled by parent companies | Decimal |
| IIC180 | IPL180 | C.II.4.bis. Tax assets | Decimal |
| IIC181 | IPL181 | C.II.4.bis. Tax assets due beyond the next financial year | Decimal |
| IIC326 | IPL326 | C.II.4.bis. Total tax assets | Decimal |
| IIC054 | IPL054 | C.II.5. Credits to others | Decimal |
| IIC055 | IPL055 | C.II.5. Credits to others due beyond the next financial year | Decimal |
| IIC328 | IPL328 | C.II.5. Total credits to others | Decimal |
| IIC182 | IPL182 | C.II.5.ter. Credits for prepaid taxes | Decimal |
| IIC183 | IPL183 | C.II.5.ter. Credits for prepaid taxes due beyond the next financial year | Decimal |
| IIC327 | IPL327 | C.II.5.ter. Total credits for prepaid taxes | Decimal |
Financial Assets
The subset financialAssets contains the main items of the Financial Assets' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC066 | IPL066 | C.III. TOTAL FINANCIAL ASSETS | Decimal |
| IIC059 | IPL059 | C.III.1. Participating interests in subsidiaries | Decimal |
| IIC060 | IPL060 | C.III.2. Participating interests in affiliated companies | Decimal |
| IIC061 | IPL061 | C.III.3. Participating interests in parent companies | Decimal |
| IIC200 | IPL200 | C.III.3.bis Investments in companies controlled by parent companies | Decimal |
| IIC062 | IPL062 | C.III.4. Other participating interests | Decimal |
| IIC063 | IPL063 | C.III.5. Own shares | Decimal |
| IIC064 | IPL064 | Own shares at their nominal value | Decimal |
| IIC201 | IPL201 | C.III.5. Derivative active financial instruments | Decimal |
| IIC065 | IPL065 | C.III.6. Other securities | Decimal |
| IIC202 | IPL202 | Financial assets for central pool management | Decimal |
Cash Equivalents
The subset cashEquivalents contains the main items of the Cash Equivalents' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC070 | IPL070 | C.IV. Cash equivalents | Decimal |
| IIC067 | IPL067 | C.IV.1. Bank deposits | Decimal |
| IIC068 | IPL068 | C.IV.2. Cheques | Decimal |
| IIC069 | IPL069 | C.IV.3. Cash in hand | Decimal |
Liabilities Aggregate Values
The subset liabilitiesAggregateValues contains the main aggregate values of the Liability side of the balance sheet. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC084 | IPL084 | A. TOTAL NET WORTH | Decimal |
| IIC088 | IPL088 | B. TOTAL RISK PROVISIONS | Decimal |
| IIC089 | IPL089 | C. Severance payments | Decimal |
| IIC118 | IPL118 | D. TOTAL DEBTS | Decimal |
| IIC119 | IPL119 | E. ACCRUALS AND DEFERRALS | Decimal |
| IIC120 | IPL120 | Accruals and deferrals of which: premiums on loans | Decimal |
| IIC121 | IPL121 | TOTAL LIABILITIES | Decimal |
| IIC122 | IPL122 | TOTAL MEMORANDUM ACCOUNTS (**) | Decimal |
| IIC123 | IPL123 | Memorandum accounts of which guarantees pledged | Decimal |
Net Worth
The subset netWorth contains the main items of the Net Worth group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC075 | IPL075 | A.I. Share capital | Decimal |
| IIC076 | IPL076 | A.II. Share premium reserve | Decimal |
| IIC077 | IPL077 | A.III. Revaluation reserve | Decimal |
| IIC078 | IPL078 | A.IV. Legal reserve | Decimal |
| IIC079 | IPL079 | A.VI. Reserve for own shares | Decimal |
| IIC080 | IPL080 | A.V. Statutory reserve | Decimal |
| IIC081 | IPL081 | A.VI. Other reserves | Decimal |
| IIC082 | IPL082 | A.VIII. Profit/Loss carried forward | Decimal |
| IIC083 | IPL083 | A.IX. Profit/Loss for the year | Decimal |
| IIC203 | IPL203 | Extraordinary reserve | Decimal |
| IIC204 | IPL204 | Reserves from exceptions as per art. 2423 civil code | Decimal |
| IIC205 | IPL205 | Shares reserve of the parent entity | Decimal |
| IIC206 | IPL206 | Investment revaluation reserve | Decimal |
| IIC207 | IPL207 | Contributions for capital increase | Decimal |
| IIC208 | IPL208 | Contributions for future capital increase | Decimal |
| IIC209 | IPL209 | Contributions to capital account | Decimal |
| IIC210 | IPL210 | Contributions to cover losses | Decimal |
| IIC211 | IPL211 | Capital reduction reserve | Decimal |
| IIC212 | IPL212 | Merger surplus reserve | Decimal |
| IIC212 | IPL212 | Merger surplus reserve | Decimal |
| IIC213 | IPL213 | Reserve from exchange gains not redeemed | Decimal |
| IIC345 | IPL345 | Reserve from current profit adjustments | Decimal |
| IIC214 | IPL214 | Miscellaneous other reserves | Decimal |
| IIC215 | IIC215 | A.VII. Reserve for hedging expected cash flow operations | Decimal |
| IIC216 | IPL216 | Minimised loss for the year | Decimal |
| IIC218 | IPL218 | A.X. Negative reserve for own portfolio shares | Decimal |
Risk Provisions
The subset riskProvisions contains the main items of the Risk Provisions' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC085 | IPL085 | B.1. Pension fund | Decimal |
| IIC086 | IPL086 | B.2. Tax fund | Decimal |
| IIC219 | IPL219 | B.3. Passive derivative financial instruments | Decimal |
| IIC087 | IPL087 | B.3. Other funds | Decimal |
Debts
The subset debts contains the main items of the Debts' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC116 | IPL116 | D.>> SHORT TERMS DEBTS | Decimal |
| IIC116 | IPL116 | D.>> SHORT TERMS DEBTS | Decimal |
| IIC117 | IPL117 | D.>> DEBTS DUE BEYOND THE NEXT FINANCIAL YEAR | Decimal |
| IIC090 | IPL090 | D.1. Bonds | Decimal |
| IIC091 | IPL091 | D.1. Bonds due beyond the next financial year | Decimal |
| IIC329 | IPL329 | D.1. Total Bonds | Decimal |
| IIC092 | IPL092 | D.2. Convertible bonds | Decimal |
| IIC093 | IPL093 | D.2. convertible bonds due beyond the next financial year | Decimal |
| IIC330 | IPL330 | D.2. Total convertible bonds | Decimal |
| IIC184 | IPL184 | D.3. Debts owed to shareholders | Decimal |
| IIC185 | IPL185 | D.3. Debts owed to shareholders due beyond the next financial year | Decimal |
| IIC331 | IPL331 | D.3. Total debts due to partners for financing | Decimal |
| IIC094 | IPL094 | D.4. Debts owed to banks | Decimal |
| IIC095 | IPL095 | D.4. Debts owed to banks due beyond the next financial year | Decimal |
| IIC332 | IPL332 | D.4. Totale debts owed to banks | Decimal |
| IIC096 | IPL096 | D.5. Debts owed to other lenders | Decimal |
| IIC097 | IPL097 | D.5. Debts owed to other lenders due beyond the next financial year | Decimal |
| IIC333 | IPL333 | D.5. Total debts due to other providers of finance | Decimal |
| IIC098 | IPL098 | D.6. Account/Advances | Decimal |
| IIC099 | IPL099 | D.6. Account/advances due beyond the next financial year | Decimal |
| IIC334 | IPL334 | D.6. Total account/advances | Decimal |
| IIC100 | IPL100 | D.7. Debts owed to suppliers | Decimal |
| IIC101 | IPL101 | D.7. Debts owed to suppliers due beyond the next financial year | Decimal |
| IIC335 | IPL335 | D.7. Total trade debts | Decimal |
| IIC102 | IPL102 | D.8. Credit instruments | Decimal |
| IIC103 | IPL103 | D.8. Credit instruments due beyond the next financial year | Decimal |
| IIC336 | IPL336 | D.8. Total credit instruments | Decimal |
| IIC104 | IPL104 | D.9. Debts owed to subsidiaries | Decimal |
| IIC105 | IPL105 | D.9. Debts owed to subsidiaries due beyond the next financial year | Decimal |
| IIC337 | IPL337 | D.9. Total debts owed to subsidiary companies | Decimal |
| IIC106 | IPL106 | D.10. Debts owed to affiliated companies | Decimal |
| IIC107 | IPL107 | D.10. Debts owed to affiliated companies due beyond the next financial year | Decimal |
| IIC338 | IPL338 | D.10. Total debts owed to affiliated companies | Decimal |
| IIC108 | IPL108 | D.11. Debts owed to parent companies | Decimal |
| IIC109 | IPL109 | D.11. Debts owed to parent companies due beyond the next financial year | Decimal |
| IIC339 | IPL339 | D.11. Total debts due to parent companies | Decimal |
| IIC220 | IPL220 | D.11.bis. Debts due to companies controlled by parent companies | Decimal |
| IIC221 | IPL221 | D.11.bis. Debts due to companies controlled by parent companies due beyond the next financial year | Decimal |
| IIC340 | IPL340 | D.11.bis. Total debts due to companies controlled by parent companies | Decimal |
| IIC110 | IPL110 | D.12. Tax liabilities | Decimal |
| IIC111 | IPL111 | D.12. Tax liabilities due beyond the next financial year | Decimal |
| IIC341 | IPL341 | D.12. Total tax liabilities | Decimal |
| IIC112 | IPL112 | D.13. Debts owed to social security agencies | Decimal |
| IIC113 | IPL113 | D.13. Debts owed to social security agencies due beyond the next financial year | Decimal |
| IIC342 | IPL342 | D.13. Total debts due to social security and welfare institutions | Decimal |
| IIC114 | IPL114 | D.14. Other debts | Decimal |
| IIC115 | IPL115 | D.14. Other debts due beyond the next financial year | Decimal |
| IIC343 | IPL343 | D.14. Total other debts | Decimal |
Income Statement Aggregate Values
The subset incomeStatementAggregateValues contains the main aggregate values of the Income statement of the balance sheet. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC130 | IPL130 | A. TOTAL PRODUCTION VALUE | Decimal |
| IIC149 | IPL149 | B. PRODUCTION COSTS | Decimal |
| IIC224 | IPL224 | Difference between value and cost of production (a - b) | Decimal |
| IIC161 | IPL161 | C. TOTAL REVENUES AND FINANCIAL CHARGES | Decimal |
| IIC170 | IPL170 | D. TOTAL VALUE ADJUSTMENTS TO FINANCIAL ASSETS AND LIABILITIES (*) | Decimal |
| IIC176 | IPL176 | E. TOTAL EXTRAORDINARY REVENUES AND CHARGES | Decimal |
Production Value
The subset productionValue contains the main items of the Production Value's group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC124 | IPL124 | A.1. Revenues from sales and services | Decimal |
| IIC125 | IPL125 | A.2. Product inventory variations | Decimal |
| IIC126 | IPL126 | A.3. Work variations | Decimal |
| IIC186 | IPL186 | A.2. + A.3. Total variations | Decimal |
| IIC127 | IPL127 | A.4. Increases in fixed assets | Decimal |
| IIC128 | IPL128 | A.5. Total other revenues | Decimal |
| IIC129 | IPL129 | -- > other revenues of which contributions for operating expenses | Decimal |
| IIC223 | IPL223 | Other revenues | Decimal |
Production Costs
The subset productionCosts contains the main items of the Production Costs' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of IC division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC131 | IPL131 | B.6. Purchase of materials | Decimal |
| IIC132 | IPL132 | B.7. Services | Decimal |
| IIC133 | IPL133 | B.8. Leased assets | Decimal |
| IIC139 | IPL139 | B.9. TOT staff costs | Decimal |
| IIC134 | IPL134 | B.9. A wages/salaries | Decimal |
| IIC135 | IPL135 | B.9.b. Social security costs | Decimal |
| IIC136 | IPL136 | B.9.c. Severance payments | Decimal |
| IIC137 | IPL137 | B.9.d. Pensions | Decimal |
| IIC138 | IPL138 | B.9.e. Other costs | Decimal |
| IIC187 | IPL187 | B.9. c+d+e severance payments + pensions + other costs | Decimal |
| IIC144 | IPL144 | B.10. TOT depreciation and impairment | Decimal |
| IIC140 | IPL140 | B.10.a. Depreciation of intangibles | Decimal |
| IIC141 | IPL141 | B.10.b. Depreciation of tangibles | |
| IIC142 | IPL142 | B.10.c. Fixed asset impairment | Decimal |
| IIC188 | IPL188 | B.10.a.+b.+c. Depreciation and impairment of fixed assets | Decimal |
| IIC143 | IPL143 | B.10.d. Impairment of credits and disp. | Decimal |
| IIC145 | IPL145 | B.11. Variation in materials | Decimal |
| IIC146 | IPL146 | B.12. Risk provisions | Decimal |
| IIC147 | IPL147 | B.13. Other provisions | Decimal |
| IIC148 | IPL148 | B.14. Other operating charges | Decimal |
Revenues Financial Charges
The subset revenuesFinancialCharges contains the main items of the Revenues Financial Charges' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC150 | IPL150 | C.15. Revenues from participating interests | Decimal |
| IIC151 | IPL151 | Of which in subsidiaries/affiliated companies | Decimal |
| IIC225 | IPL225 | C.15. By subsidiary companies | Decimal |
| IIC226 | IPL226 | C.15. By affiliated companies | Decimal |
| IIC227 | IPL227 | C.15. By parent companies | Decimal |
| IIC228 | IPL228 | C.15. Companies subjected to parent companies | Decimal |
| IIC229 | IPL229 | C.15. Other | Decimal |
| IIC158 | IPL158 | C.16. Total other revenues | Decimal |
| IIC152 | IPL152 | C.16.a. Revenues from credits financial fixed assets | Decimal |
| IIC153 | IPL153 | Revenues from credits financial fixed assets of which in subsidiaries/affiliated companies | Decimal |
| IIC230 | IPL230 | C.16.a. By subsidiary companies | Decimal |
| IPL231 | IPL231 | C.16.a. By affiliated companies | Decimal |
| IPL232 | IPL232 | C.16.a. By parent companies | |
| IIC233 | IPL233 | C.16.a. Companies subjected to parent companies | Decimal |
| IIC234 | IPL234 | C.16.a. Other | Decimal |
| IIC154 | IPL154 | C.16.b. Revenues from fix securities | Decimal |
| IIC155 | IPL155 | C.16.c. Revenues from current securities | Decimal |
| IIC189 | IPL189 | C.16.b.+c. Revenues from securities | Decimal |
| IIC156 | IPL156 | C.16.d. Other revenues | Decimal |
| IIC157 | IPL157 | Other revenues of which in subsidiaries/affiliated companies | Decimal |
| IIC235 | IPL235 | C.16.d. By subsidiary companies | Decimal |
| IIC236 | IPL236 | C.16.d. By affiliated companies | Decimal |
| IIC237 | IPL237 | C.16.d. By parent companies | Decimal |
| IIC238 | IPL238 | C.16.d. Companies subjected to parent companies | Decimal |
| IIC239 | IPL239 | C.16.d. Other | Decimal |
| IIC159 | IPL159 | C.17. Total financial charges | Decimal |
| IIC160 | IPL160 | Financial charges of which in subsidiaries/affiliated companies | Decimal |
| IIC240 | IPL240 | C.17. To subsidiary companies | Decimal |
| IIC241 | IPL241 | C.17. To associated companies | Decimal |
| IIC242 | IPL242 | C.17. To parent companies | Decimal |
| IIC243 | IPL243 | C.17. To companies controlled by parent companies | Decimal |
| IIC244 | IPL244 | C.17. To other | Decimal |
| IIC190 | IPL190 | C.17.bis. Profit and loss from foreign-exchange | Decimal |
Adjustments
The subset adjustments contains the main items of the Adjustments' group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC165 | IPL165 | D.18. Total appreciation | Decimal |
| IIC162 | IPL162 | D.18.a. Appreciation of participating interests | Decimal |
| IIC163 | IPL163 | D.18.b. Appreciation of other financial fixed assets | Decimal |
| IIC164 | IPL164 | D.18.c. Appreciation of securities | Decimal |
| IIC245 | IPL245 | D.18.d. Derivative financial instruments | Decimal |
| IIC350 | IPL350 | .Financial assets for central pool management | Decimal |
| IIC169 | IPL169 | D.19. Total impairment | Decimal |
| IIC166 | IPL166 | D.19.a. Impairment of participating interests | Decimal |
| IIC167 | IPL167 | D.19.b. Impairment of other financial fixed assets | Decimal |
| IIC168 | IPL168 | D.19.c. Impairment of securities | Decimal |
| IIC246 | IPL246 | D.19.d. Derivative financial instruments | Decimal |
| IICC351 | IPL351 | .Financial assets for central pool management | Decimal |
Annual Result
The subset annualResult contains the main items of the Annual Result's group. In the API response two fields will be provided for each item: the first which identifies the code of the balance sheet item based on the balance sheet division presented (see column for balance sheet division IC or PL), the second the value associated with it. A company might deposit only one balance sheet division each year. If a company has deposited a balance sheet of IC division, the API response will provide the balance sheet items includ in the subset but that refer only codes of IC division. If balance sheet refers to PL division, the API will provide the balance sheet items includ in the subset but that refer only codes of PL division.
| Balance sheet divion IC | Balance sheet divion PL | Description | Type |
|---|---|---|---|
| IIC171 | IPL171 | E.20. Extraordinary revenues | Decimal |
| IIC172 | IPL172 | Extraordinary revenues of which capital gains | Decimal |
| IIC173 | IPL173 | E.21. Ordinary charges | Decimal |
| IIC175 | IPL175 | Ordinary charges of which taxes from previous financial year | Decimal |
| IIC174 | IPL174 | Ordinary charges of which capital losses | Decimal |
| IIC177 | IPL177 | Result before taxes | Decimal |
| IIC178 | IPL178 | 20. Total current, deferred and prepaid income tax | Decimal |
| IIC191 | IPL191 | 20.a. Current taxes | Decimal |
| IIC347 | IPL347 | 20.b. Tax related to previous years | Decimal |
| IIC192 | IPL192 | 20.c. Deferred and prepaid tax | Decimal |
| IIC250 | IPL250 | 20.d. Income (expense) arising from the adoption of the fiscal consolidated system/fiscal transparency | Decimal |
| IIC179 | IPL179 | 21. PROFIT/LOSS FOR THE YEAR | Decimal |
Detailed Legal Form Code
| Legal Form Code | Detailed Legal Form Description (IT) | Detailed Legal Form Description (EN) |
|---|---|---|
| AA | SOCIETA' IN ACCOMANDITA PER AZIONI | LIMITED PARTNERSHIP |
| AC | ASSOCIAZIONE | ASSOCIATION |
| AE | SOCIETA' CONSORTILE IN ACCOMANDITA SEMPLICE | SIMPLE PARTNERSHIP CONSORTIUM |
| AF | ALTRE FORME | OTHER FORMS |
| AI | ASSOCIAZIONE IMPRESA | BUSINESS ASSOCIATION |
| AL | AZIENDA SPECIALE DI ENTE LOCALE | LOCAL AUTHORITY SPECIAL COMPANY |
| AM | AZIENDA MUNICIPALE | MUNICIPAL COMPANY |
| AN | SOCIETA' CONSORTILE IN NOME COLLETTIVO | CONSORTIUM IN COLLECTIVE NAME/ GENERAL CONSORTIUM PARTNERSHIP |
| AP | AZIENDA PROVINCIALE | PROVINCIAL COMPANY |
| AR | AZIENDA REGIONALE | REGIONAL COMPANY |
| AS | SOCIETA' IN ACCOMANDITA SEMPLICE | SIMPLE LIMITED PARTNERSHIP |
| AT | AZIENDA AUTONOMA STATALE | AUTONOMOUS STATE COMPANY |
| AU | SOCIETA' PER AZIONI CON SOCIO UNICO | LIMITED COMPANY WITH ONE SHAREHOLDER |
| AZ | AZIENDA SPECIALE | SPECIAL COMPANY |
| CC | CONSORZIO CON ATTIVITA' ESTERNA | CONSORTIUM WITH EXTERNAL ACTIVITIES |
| CE | COMUNIONE EREDITARIA | JOINT HEIRS |
| CF | CONSORZIO FIDI | CONSORTIUM IN THE CREDIT SECTOR |
| CI | SOCIETA' COOPERATIVA A RESPONSABILITA ILLIMITATA | UNLIMITED MUTUAL COMPANY |
| CL | SOCIETA' COOPERATIVA A RESPONSABILITA LIMITATA | LIMITED MUTUAL COMPANY |
| CM | CONSORZIO MUNICIPALE | MUNICIPAL CONSORTIUM |
| CN | SOCIETA' CONSORTILE | CONSORTIUM COMPANY |
| CO | CONSORZIO | CONSORTIUM |
| CR | CONSORZIO INTERCOMUNALE | INTERCOMMUNAL CONSORTIUM |
| CS | CONSORZIO SENZA ATTIVITA' ESTERNA | CONSORTIUM WITHOUT EXTERNAL ACTIVITIES |
| CZ | CONSORZIO DI CUI AL DLGS 267/2000 | CONSORTIUM ACCORDING TO L.142/90 |
| DI | IMPRESA INDIVIDUALE | INDIVIDUAL BUSINESS |
| EC | ENTE PUBBLICO COMMERCIALE | PUBLIC COMMERCIAL INSTITUTION/CORPORATION |
| ED | ENTE DIRITTO PUBBLICO | PUBLIC INSTITUTION/CORPORATION |
| EE | ENTE ECCLESIASTICO | CHURCH INSTITUTION/CORPORATION |
| EI | ENTE IMPRESA | BUSINESS CORPORATION/COMPANY/AUTHORITY |
| EL | ENTE SOCIALE | SOCIAL INSTITUTION |
| EM | ENTE MORALE | INSTITUTION/CORPORATION |
| EN | ENTE | CORPORATION/COMPANY/AUTHORITY |
| EP | ENTE PUBBLICO ECONOMICO | PUBLIC BODY |
| ER | ENTE ECCLESIASTICO CIVILMENTE RICONOSCIUTO | CHURCH INSTITUTION/CORPORATION RECOGNISED UNDER CIVIL LAW |
| ES | ENTE DI CUI ALLA L.R. 21-12-93, N.88 | CORPORATION/COMPANY/AUTHORITY ACCORDING TO L.R. 21-12-93, N.88 |
| FI | FONDAZIONE IMPRESA | BUSINESS START-UP |
| FO | FONDAZIONE | START-UP/ FOUNDATION |
| GE | GRUPPO EUROPEO DI INTERESSE ECONOMICO | EUROPEAN ECONOMIC INTEREST GROUP |
| IC | ISTITUTO DI CREDITO | FINANCIAL SERVICES INSTITUTION |
| ID | ISTITUTO DI CREDITO DI DIRITTO PUBBLICO | JOINT STOCK BUSINESS |
| IF | IMPRESA FAMILIARE | FAMILY BUSINESS |
| IR | ISTITUTO RELIGIOSO | RELIGIOUS INSTITUTION |
| LL | AZIENDA SPECIALE DI CUI AL DLGS 267/2000 | SPECIAL COMPANY ACCORDING TO L. 142/90 |
| MA | MUTUA ASSICURAZIONE | MUTUAL ASSURANCE |
| OC | SOCIETA' COOPERATIVA CONSORTILE | MUTUAL CONSORTIUM |
| OO | COOPERATIVA SOCIALE | SOCIAL MUTUAL |
| OS | SOCIETA' CONSORTILE COOPERATIVA A RESPONSABILITA' LIMITATA | LIMITED MUTUAL CONSORTIUM |
| PA | ASSOCIAZIONE IN PARTECIPAZIONE | SHAREHOLDING ASSOCIATION |
| PC | PICCOLA SOCIETA' COOPERATIVA | SMALL MUTUAL COMPANY |
| PF | PERSONA FISICA | NATURAL PERSON |
| PS | PICCOLA SOCIETA' COOPERATIVA A RESPONSABILITA' LIMITATA | SMALL LIMITED MUTUAL COMPANY |
| RC | CONTRATTO DI RETE DOTATO DI SOGGETTIVITA' GIURIDICA | NETWORK CONTRACT EQUIPPED WITH LEGAL SUBJECTIVITY |
| RR | SOCIETA' A RESPONSABILITA' LIMITATA A CAPITALE RIDOTTO | LIMITED LIABILITY COMPANY/LIMITED COMPANY |
| RS | SOCIETA' A RESPONSABILITA' LIMITATA SEMPLIFICATA | LIMITED LIABILITY COMPANY/LIMITED COMPANY |
| SA | SOCIETA' ANONIMA | ANONYMOUS COMPANY |
| SC | SOCIETA' COOPERATIVA | MUTUAL COMPANY LIMITED BY SHARES |
| SD | SOCIETA' EUROPEA | EUROPEAN COMPANY |
| SE | SOCIETA' SEMPLICE | SIMPLE COMPANY |
| SF | SOCIETA' DI FATTO | DE FACTO COMPANY |
| SG | SOCIETA' COOPERATIVA EUROPEA | EUROPEAN MUTUAL COMPANY LIMITED BY SHARES |
| SI | SOCIETA' IRREGOLARE | IRREGULAR COMPANY |
| SL | SOCIETA' CONSORTILE A RESPONSABILITA' LIMITATA | CONSORTIUM LIMITED BY SHARES |
| SM | SOCIETA' DI MUTUO SOCCORSO | MUTUAL AID COMPANY |
| SN | SOCIETA' IN NOME COLLETTIVO | COLLECTIVE NAME COMPANY/ GENERAL PARTNERSHIP |
| SO | SOCIETA' CONSORTILE PER AZIONI | CONSORTIUM LIMITED BY SHARES |
| SP | SOCIETA' PER AZIONI | LIMITED COMPANY |
| SR | SOCIETA' A RESPONSABILITA' LIMITATA | Limited Liability Company/ LIMITED COMPANY |
| SS | SOCIETA' COSTITUITA IN BASE A LEGGI DI ALTRO STATO | COMPANY FOUNDED ON THE BASIS OF THE LAWS OF ANOTHER STATE |
| ST | SOGGETTO ESTERO | FOREIGN SUBJECT |
| SU | SOCIETA' A RESPONSABILITA' LIMITATA CON UNICO SOCIO | LIMITED COMPANY WITH ONE SHAREHOLDER |
| SV | SOCIETA' TRA PROFESSIONISTI | PROFESSIONAL COMPANY |
| SZ | SOCIETA' NON PREVISTA DALLA LEGISLAZIONE ITALIANA | COMPANY NOT ENVISAGED BY ITALIAN LEGISLATION |
| XX | NON PRECISATA | UNSPECIFIED |
Roles of Managers (Codes and Descriptions)
| Role Code | Role Description (EN) | Role Description (IT) |
|---|---|---|
| 888 | N. a. | N. d. |
| 992 | Powers to manage (company) and represent partners | Poteri di amministrazione e rappresentanza dei soci |
| 996 | Allocation of profits and losses to partners | Ripartizione degli utili e delle perdite tra i soci |
| 997 | Limitation of partners' responsibilities | Limitazione di responsabilita' dei soci |
| 998 | Statutory or company-endowed powers | Poteri da statuto o da patti sociali |
| 999 | Statutory powers | Statutory powers |
| ACP | Director with (limiting) rider | Amministratore con postilla |
| ACR | Director fulfilling conditions | Amministratore con requisiti |
| ADP | Managing director and leader | Amministratore delegato e preposto |
| AF | Leaseholder or lessee | Affittuario o conduttore |
| AFF | Leaseholder | Affittuario |
| ALLC | Coach | Allenatore |
| AMBC | Ambassador | Ambasciatore |
| AMD | Managing director | Amministratore delegato |
| AMG | Receiver | Amministratore giudiziario |
| AMM | Director | Amministratore | AMMIRC | Admiral | Ammiraglio |
| AMP | Temporary director | Amministratore provvisorio |
| AMS | Special director | Amministratore straordinario |
| APR | Director and manager | Amministratore e preposto |
| ART | Technical director and manager | Amministratore e responsabile tecnico |
| ARVC | Archbishop | Arcivescovo |
| ASO | Partner in artisan enterprise | Partner in artisan enterprise |
| ASSC | Council memeber/assessor | Assessore |
| ASSSC | Welfare/social worker | Assistente sociale |
| ATI | Owner of artisan enterprise | Titolare dell'impresa artigiana |
| AUN | Managing director | Amministratore unico |
| AUP | Sole managing director | Amministratore unico e preposto |
| C01 | Appointment as managing director | Nomina ad amministratore delegato |
| C02 | Appointment as receiver | Nomina ad amministratore giudiziario |
| C03 | Appointment as director | Nomina ad amministratore |
| C07 | Appointment as sole director | Nomina ad amministratore unico |
| C08 | Appointment as director | Nomina a consigliere delegato |
| C09 | Appointment as official receiver | Nomina a commissario giudiziario |
| C11 | Appointment as trustee in bankruptcy | Nomina a commissario liquidatore |
| C12 | Appointment as director | Nomina a consigliere |
| C13 | Appointment as legal representative of the company | Nomina a legale rappresentante di societa' |
| C14 | Appointment as receiver | Nomina a liquidatore |
| C15 | Appointment as official receiver | Nomina a liquidatore giudiziario |
| C16 | Appointment to wind up local unit | Nomina a liquidatore di unita' locale |
| C17 | Appointment as member of the management committee | Nomina a membro comitato direttivo |
| C18 | Appointment as member of the executive committee | Nomina a membro comitato esecutivo |
| C19 | Appointment as chairman of the management committee | Nomina a presidente consiglio amministrazione |
| C20 | Appointment as chairman of the board of directors | Nomina a presidente comitato direttivo |
| C21 | Appointment as chairman of the executive committee | Appointment as chairman of the executive committee |
| C22 | Appointment as chairman of the board of auditors | Nomina a presidente del collegio sindacale |
| C23 | Appointment as manager | Nomina a preposto |
| C26 | Appointment as legal representative of branch offices | Nomina a rappresentante legale delle sedi secondarie |
| C28 | Appointment as permanent auditor | Nomina a sindaco effettivo |
| C29 | Appointment as temporary auditor | Nomina a sindaco supplente |
| C32 | Appointment as vice director | Nomina a vice amministratore |
| C34 | Appointment as vice chairman of the board | Nomina a vice presidente consiglio amministrazione |
| CA | Joint administrative manager | Condirettore amministrativo |
| CAD | Delegation head | Capo delegazione |
| CAG | Head of agency | Capo agenzia |
| CAPC | Captain/commander | Capitano |
| CC | Joint central manager | Condirettore centrale |
| CCG | Management control committee | Comitato di controllo gestione |
| CD | Joint manager | Condirettore |
| CDG | General manager and director | Consigliere e direttore generale |
| CDP | Managing director | Consigliere delegato e preposto |
| CDS | Supervision director | Consigliere di sorveglianza |
| CDT | Managing director and technical manager | Consigliere delegato e responsabile tecnico |
| CE | Joint commercial manager | Joint commercial manager |
| CEP | Director and manager | Consigliere e preposto |
| CES | External help | Collaboratore esterno |
| CF | Joint branch manager | Condirettore di filiale |
| CG | Joint general manager | Condirettore generale |
| CGE | Administration director | Consigliere di gestione |
| CGS | Management committee | Consiglio di gestione |
| CI | Acting co-manager | Condirettore interinale |
| CLD | Inspector | Collaudatore |
| CLR | Director and legal representative | Consigliere e legale rappresentante |
| CLT | Direct farmer | Coltivatore diretto |
| CM | Ministerial provisional administrator | Commissario ministeriale |
| CMS | Special provisional administrator | Commissario straordinario |
| CNG | Spouse | Coniuge |
| COA | Co-director | Coamministratore |
| COD | Managing director | Consigliere delegato |
| COE | Co-heir | Coerede |
| COF | Home help | Collaboratore familiare |
| COG | Magistrate | Commissario giudiziario |
| COL | Receiver | Commissario liquidatore |
| COLLC | Coworker/associate | Collaboratore/td> |
| COLLDC | Domestic assistant/worker | Collaboratore domestico |
| COM | Partner | Socio |
| COMAC | Commander | Comandante |
| COMC | Commissioner | Commissario |
| CON | Director | Consigliere |
| CONC | Consul | Console |
| COO | Honorary director | Consigliere onorario |
| COP | Prefectorial advisor | Commissario prefettizio |
| COS | Director and secretary of the board | Consigliere segretario |
| COT | Operator | Conduttore |
| COV | Governing provisional administrator | Commissario governativo |
| COZ | Judicial commissioner | Commissario giudiziale |
| CPC | Site manager | Capocantiere |
| CPR | Joint owner and partner | Socio comproprietario |
| CRT | Curator | Curatore |
| CS | Joint plant manager | Joint plant manager |
| CSA | Administrative service head | Capo servizio amministrativo |
| CSG | Official receiver | Custode sequestro giudiziario |
| CSMC | Chief head of state/supreme commander | Chief head of state/supreme commander |
| CSS | Substitute supervision director | Consigliere di sorveglianza supplente |
| CST | Extraordinary government administrator | Commissario straordinario |
| CT | Joint technical manager | Condirettore tecnico |
| CTE | Technical manager and director | Consigliere e responsabile tecnico |
| CU | Office manager | Capo ufficio | CUE | Guardian | Curatore dello emancipato |
| CUF | Official receiver | Curatore fallimentare |
| CUM | Guardian ad litem | Curatore speciale di minore |
| CUV | Sales office manager | Capufficio vendite |
| CVE | Cve=supervisory committee | Consiglio di sorveglianza |
| CZ | Joint operating manager | Condirettore di esercizio |
| DA | Managing director | Direttore amministrativo |
| DAC | Managing director | Direttore amministrativo |
| DAM | Executive manager | Dirigente amministrativo |
| DAQ | Purchasing manager | Direttore acquisti |
| DAQC | Purchasing manager | Direttore acquisti |
| DC | Central manager | Direttore centrale |
| DCO | Sales manager | Dirigente commerciale |
| DCP | Manager with powers | Dirigente con potere |
| DE | Sales manager | Direttore commerciale |
| DEC | Sales manager | Direttore commerciale |
| DEP | E.d.p. manager | Direttore e.d.p. |
| DEPC | E.d.p. manager | Direttore e.d.p. |
| DES | Administration manager | Delegato alla somministrazione |
| DF | Branch manager | Direttore di filiale |
| DG | General manager | Direttore generale |
| DGC | General manager | Direttore generale |
| DI | Interim manager | Direttore interinale |
| DIA | Artistic director | Direttore artistico |
| DIP | Employee | Dipendente |
| DIR | (senior) manager | Dirigente |
| DIV | Sales manager | Direttore vendite |
| DIVC | Sales manager | Direttore vendite |
| DL2 | Manager as per art.2 law 287 of 25/8/91 | Delegato di cui art. 2 legge 25/8/91 n.287 |
| DLF | Manager with signing powers | Delegato alla firma |
| DMK | Marketing director | Direttore marketing |
| DMKC | Marketing director | Direttore marketing |
| DNC | Employee of authorized vehicle rental company with driver | Dip. di impresa autoriz. al serv. noleg. con conducente |
| DP | Personnel director | Direttore del personale |
| DPC | Personnel director | Direttore del personale |
| DR | Director | Direttore |
| DRC | Director | Director |
| DRE | Rec registration delegate | Delegato iscrizione rec |
| DRG | Regional director | Direttore regionale |
| DRR | Managing director | Direttore responsabile |
| DS | Plant / works manager | Direttore di stabilimento |
| DSA | Manager as per art.2 law 287 of 25/8/91 | Delegato di cui all'art. 2 della legge 287 del 25.8.1991 |
| DSC | Plant / works manager | Direttore di stabilimento |
| DT | Technical director | Direttore tecnico |
| DTC | Technical director | Direttore tecnico |
| DTD | Delegate for salary advances | Delegato al ritiro capitale versato |
| DZ | Operating manager | Direttore di esercizio |
| ELE | Elector | Elettore |
| EXS | Ex-partner in partnership | Ex socio di societa' di persone |
| FAT | Estate manager | Fattore di campagna |
| FC | Family member | Familiare componente |
| FU | Functionary | Funzionario |
| GE | Enterprise manager | Gestore dell'esercizio |
| GER | Manager/director | Gerente |
| GID | Official receiver | Giudice delegato |
| GOV | Governor | Governatore |
| GSG | Official receiver | Gestore sequestro giudiziario |
| IG | General inspector | Ispettore generale |
| IMN | Principal enterprise | Impresa mandante |
| IMR | Agent enterprise | Impresa mandataria |
| IN | Broker/agent | Institore |
| IS | Inspector | Ispettore |
| KY | Honorary governor | Governatore onorario |
| KV | Statutory auditor | Sindaco |
| LER | Legal representative | Legale rappresentante |
| LGR | Company legal representative | Legale rappresentante di societa' |
| LGT | Legal representative and card holder | Legale rappresentante intestatario del tesserino |
| LI | Receiver | Liquidatore |
| LIG | Official receiver | Liquidatore giudiziario |
| LR2 | Legal representative as per art. 2 law 287 of 25/8/91 | Legale rappresentante art.2 l. 25/8/91 n.287 |
| LRF | Lrf=legal representative with signatory powers | Legale rappresentante / firmatario |
| LRT | Legal representative and technical manager | Legale rappresentante e responsabile tecnico |
| LSA | Legal representative as per art. 2 law 287 of 25/8/91 | Legale rappresentante di cui all'art. 2 della legge 287 del 25.8.1991 |
| LUL | Branch receiver | Liquidatore di unita' locale |
| MA | Agent | Mandatario |
| MA_ | Agent | Mandatario |
| MASC | Mother superior | Madre superiora |
| MCA | Member of administrative commission | Membro commiss. amministrativa |
| MCD | Member of managing committee | Membro comitato direttivo |
| MCE | Member of executive committee | Membro comitato esecutivo |
| MCG | Member of managing committee | Membro comitato di gestione |
| MCS | Member of supervisory committee | Membro comitato di sorveglianza |
| MCT | Member of strategy committee | Membro del comitato strategico |
| MDC | Joint heir | Membro di comunione ereditaria |
| MED | Permanent member of board of management | Membro effettivo consiglio direttivo |
| MGC | Mother general | Madre generale |
| MGD | Member of board of management | Membro consiglio direttivo |
| MGE | Member of executive team | Membro giunta esecutiva |
| MGS | Member of management control committee | Membro del comitato di controllo sulla gestione |
| MI | Minor represented by guardian | Minore rappresentato dal tutore |
| MINC | Minister | Ministro |
| MP | Tit*tmi*tps | Tit*tmi*tps |
| MPP | Mother exercising parental authority | Madre esercente la patria potesta' |
| MS | Special mandate | Mandato speciale |
| MSD | Temporary member of board of management | Membro supplente consiglio direttivo |
| ND99 | N.a. | N.d. |
| NE | Non-elector | Non elettore |
| OAS | General partner of shareholding partnership | Accomandatario di sapa |
| OCA | Board of directors | Consiglio d'amministrazione |
| OCO | Board of management | Consiglio direttivo |
| ODI | Management committee | Comitato direttivo |
| OES | Executive committee | Comitato esecutivo |
| OPA | Directors | Piu' amministratori |
| OPC | Person acting on behalf of the company | Persona operante per conto della societa' |
| OPN | Chairman of consortium | Presidente di consorzio |
| PA | Administrative representative | Procuratore amministrativo |
| PA0001 | Director | Amministratore |
| PA0002 | Managing director | Amministratore delegato |
| PA0003 | Special director | Amministratore straordinario |
| PA0004 | Managing director | Amministratore unico |
| PA0005 | Council memeber/assessor | Assessore |
| PA0006 | State lawyer | Avvocato generale dello stato |
| PA0007 | Commander | Comandante |
| PA0008 | Commander | Comandante generale |
| PA0009 | Chairman of board of auditors | Commissario |
| PA0010 | Receiver | Commissario liquidatore |
| PA0011 | Prefectorial advisor | Commissario prefettizio |
| PA0012 | Commissario straordinario | Assessore |
| PA0013 | Director | Consigliere |
| PA0014 | Coordinatore generale | Coordinatore generale |
| PA0015 | Director | Direttore |
| PA0016 | Managing director | Direttore amministrativo |
| PA0017 | Director | Direttore comandante |
| PA0018 | Director | Direttore e comandante |
| PA0019 | General manager | Direttore generale |
| PA0020 | General manager | Direttore generale e amministrativo |
| PA0021 | Director | Direttore operativo |
| PA0022 | Director | Direttore segretario |
| PA0023 | Director | Direttore segretario generale |
| PA0024 | Director | Direttore servizi generali e amministrativi |
| PA0025 | Senior manager | Dirigente |
| PA0026 | Executive manager | Dirigente amministrativo |
| PA0027 | General manager | Dirigente generale |
| PA0028 | Director | Dirigente responsabile |
| PA0029 | Principal | Dirigente scolastico |
| PA0010 | Receiver | Commissario liquidatore |
| PA0011 | Prefectorial advisor | Commissario prefettizio |
| PA0012 | Commissario straordinario | Assessore |
| PA0013 | Director | Consigliere |
| PA0014 | Coordinatore generale | Coordinatore generale |
| PA0015 | Director | Direttore |
| PA0016 | Managing director | Direttore amministrativo |
| PA0017 | Director | Direttore comandante |
| PA0018 | Director | Direttore e comandante |
| PA0019 | General manager | Direttore generale |
| PA0020 | General manager | Direttore generale e amministrativo |
| PA0021 | Director | Direttore operativo |
| PA0022 | Director | Direttore segretario |
| PA0023 | Director | Direttore segretario generale |
| PA0024 | Director | Direttore servizi generali e amministrativi |
| PA0025 | Senior manager | Dirigente |
| PA0026 | Executive manager | Dirigente amministrativo |
| PA0027 | General manager | Dirigente generale |
| PA0028 | Director | Dirigente responsabile |
| PA0029 | Principal | Dirigente scolastico |
| PA0030 | Receiver | Liquidatore |
| PA0031 | Minister | Ministro |
| PA0032 | President | Presidente |
| PA0033 | Commissioner | Presidente del collegio commissariale |
| PA0034 | Receiver | Presidente del collegio dei liquidatori |
| PA0035 | Chairman | Presidente del comitato di amministrazione |
| PA0036 | President | Presidente del consiglio |
| PA0037 | Prime minister | Presidente del consiglio dei ministri |
| PA0038 | President | Presidente del consiglio di amministrazione |
| PA0039 | Director | Presidente del consiglio direttivo |
| PA0040 | Receiver | Presidente della commissione di liquidazione |
| PA0041 | Procuratore del rappresentante legale | Procuratore del rappresentante legale |
| PA0042 | Legal representative | Rappresentante legale |
| PA0043 | Dean/rector | Rettore |
| PA0044 | Secretary | Segretario |
| PA0045 | Secretary director | Segretario direttore |
| PA0046 | Secretary managing director | Segretario direttore amministrativo |
| PA0047 | Secretary general manager | Segretario direttore generale |
| PA0048 | Secretary and manager | Segretario e dirigente |
| PA0049 | General secretary | Segretario generale |
| PA0050 | Statutory auditor | Sindaco |
| PA0051 | Statutory auditor | Sindaco metropolitano |
| PA0052 | Superintendent | Sovrintendente |
| PA0053 | Assistant prefectorial advisor | Vice commissario prefettizio |
| PA0054 | Assistant extraordinary administrator | Vice commissario straordinario |
| PA0055 | Vice manager | Vice direttore |
| PA0056 | Assistant general manager | Vice direttore generale |
| PA0057 | Vice chairman | Vice presidente |
| PA0058 | Deputy president | Vice presidente del consiglio |
| PA0059 | Deputy mayor | Vice sindaco |
| PA0060 | Deputy mayor | Vice sindaco metropolitano |
| PA0061 | Subcommissioner | Subcommissario |
| PA0062 | Vice chairman | Vice presidente reggente |
| PA0063 | Deputy mayor | Vice sindaco reggente |
| PAD | Chairman and managing director | Presidente e amministratore delegato |
| PADC | Chairman and managing director | Chairman and managing director |
| PAF | Person authorised to sign | Persona autorizzata alla firma |
| PAR | Sales agent/representative responsible | Sales agent/representative responsible |
| PARC | Parish/parson | Parroco |
| PASC | Pastor | Pastore |
| PB | Stock exchange representative | Procuratore di borsa |
| PC | Procurator/attorney/representative | Procuratore |
| PCA | Chairman of board of directors | Presidente consiglio amministrazione |
| PCD | Chairman of management committee | Presidente comitato direttivo |
| PCE | Chairman of executive committee | Presidente comitato esecutivo |
| PCG | Chairman of management committee | Presidente del comitato di gestione |
| PCM | Chairman of administration commission | Presidente commiss. amministrativa |
| PCO | Chairman of consortium | Presidente consorzio |
| PCP | Representative with powers | Procuratore con postilla |
| PCS | Chairman of board of auditors | Presidente del collegio sindacale |
| PCT | President of management control committee | Presidente del comitato di controllo sulla gestione |
| PCV | President of supervisory committee | Presidente del consiglio di sorveglianza |
| PDC | Chairman and managing director | Presidente e consigliere delegato |
| PDI | Representative with powers in italy | Rappresentante preposto alla dipendenza in italia |
| PDS | Company representative with administration | Procuratore di societa' con somministrazione |
| PE | Commercial agent | Procuratore commerciale |
| PED | Permanent chairman of management committee | Presidente effettivo consiglio direttivo |
| PEO | Chairman and manager | Presidente e preposto |
| PEP | Persona preposta un dipend. | Persona preposta un dipend. |
| PES | Enterprise manager | Preposto esercizio |
| PF | Branch agent/representative | Procuratore di filiale |
| PFT | Appointed department manager l. 4/8/2006 n.248 | Preposto alla gestione di reparto l. 4/8/2006 n.248 |
| PG | General agent/representative | Procuratore generale |
| PGC | Responsible for wholesale trading food industry | Preposto al commercio ingrosso settore alimentare |
| PGD | Chairman of management committee | Presidente consiglio direttivo |
| PGE | Chairman of executive team | Presidente giunta esecutiva |
| PGF | Appointed for technical management (d.m. n.221/2003) | Preposto alla gestione tecnica (d.m. n.221/2003) |
| PGM | Appointed mediator according to art. 11 d.m. 452/90 | Preposto alla mediazione di cui art. 11 d.m. 452/90 |
| PGS | President of management committee | Presidente del consiglio di gestione |
| PGT | Technical manager as per m.d. 274/97 | Preposto alla gestione tecnica ai sensi del d.m. 274/97 |
| PL | Central agent/representative | Procuratore centrale |
| PM | Parent exercising parental authority | Padre o madre esercente la patria potesta' |
| PN | Representative for negotiations | Procuratore ad negotia |
| PP | Special representative/agent | Procuratore speciale |
| PPP | Father exercising parental authority | Padre esercente la patria potesta' |
| PPR | Temporary principal | Preside protempore |
| PR | Acting guardian | Protutore |
| PRA | Supplementary chairman | Presidente aggiunto |
| PRC | Chairman of board of auditors | Chairman of board of auditors |
| PRE | Chairman | Presidente |
| PREC | Prefect/magistrate | Prefetto |
| PRO | Honorary chairman | Presidente onorario |
| PROVC | Proveditor/surveyor | Provveditore |
| PRP | Owner | Proprietario |
| PRQ | Owner authorised to collect and settle | Proprietario autorizzato a riscuotere e quietanzare |
| PRS | Person responsible | Preposto |
| PRSD | Principal | Preside |
| PRT | Technical supervisor for the deliveries department | Procuratore responsabile tecnico settore spedizione |
| PS | Superior agent/representative | Procuratore superiore |
| PSC | Father superior | Padre superiore |
| PSD | Temporary chairman of management committee | Presidente supplente consiglio direttivo |
| PSE | Representative/agent responsible for branch in italy | Rappresentante preposto a sede secondaria in italia |
| PSS | Person responsible for branch | Preposto della sede secondaria |
| PT | Technical agent/representative | Procuratore tecnico |
| PTE | President and technical manager | Presidente e responsabile tecnico |
| PTR | Responsible for technical management as per art. 7 law 122 of 5/2/1992 | Preposto alla gestione tecnica ai sensi dell'art. 7, legge n.122 del 5/2/1992 |
| PTS | Responsible for technical management (d.m. 37/2008) | Preposto alla gestione tecnica ai sensi d.m. 37/2008 |
| PTT | Appointed for technical management according to l. 46/90 | Preposto alla gestione tecnica ai sensi l. 46/90 |
| QUEC | Questor | Questore |
| RA | Procurement manager | Responsabile agli acquisti |
| RABBC | Rabbi | Rabbino |
| RAF | Manager as per art. 93 of r.d. 773 of 18/6/1931 | Rappresentate legale di cui all'art. 93 del r.d. 18/6/1931 n. 773 |
| RAP | Legal representative as per art. 93 of r.d. 773 of 18/6/1931 | Rappresentante legale di cui all'art. 93 del r.d. 18/6/1931 n. 773 |
| RAS | Plant representative | Rappresentante stabile |
| RAZ | Shareholders' representative | Rappresentante degli azionisti |
| RC | Auditor | Revisore dei conti |
| RCD | Withdrawn | Receduto |
| RCF | Assets/loans representative | Rappresentante comune patrimoni/finanziamenti |
| RCO | Common bondholders' representative/agent | Rappresentante comune obbligazionisti |
| RCS | Temporary auditor | Revisore dei conti supplente |
| RDF | Branch manager | Responsabile di filiale |
| RE | Manager | Responsabile |
| RECC | Statutory auditor | Revisore dei conti |
| RES | Representative of foreign company | Rappresentante societa' estera |
| RETC | Dean/rector | Rettore |
| RETEC | Chairman of board of auditors | Responsabile tecnico |
| RFM | Legal guardian | Legale rappresentante figlio minore |
| RG | Proclaimed representative | Rappresentante alle grida |
| RIN | Legal guardian | Legale rappresentante di incapace |
| RIT | Representative in italy | Rappresentante in italia |
| RPS | P.s. law representative | Rappresentante legge p.s. |
| RSS | Legal representative of branches | Rappresentante legale delle sedi secondarie |
| RSU | Single auditor | Revisore unico |
| RTA | Technical hairdresser manager | Technical hairdresser manager |
| RTC | Technical manager | Responsabile tecnico |
| RTE | Technical beautician manager | Technical beautician manager |
| RV | Sales manager | Responsabile alle vendite |
| SA | Unlimited work partner | Socio accomandatario d'opera |
| SAB | Authorised partner | Socio abilitato |
| SAP | Unlimited and responsible partner | Socio accomandatario e preposto |
| SCA | Company secretary | Segretario del consiglio di amministrazione |
| SCR | Representative partner | Socio rappresentante |
| SDR | Auditing company | Societa' di revisione |
| SDRC | Auditing company | Societa' di revisione |
| SEGC | Secretary/assistant | Segretario |
| SEP | Partner and director | Socio e preposto |
| SFC | Partner with joint signature | Socio con firma congiunta |
| SFI | Financing partner/shareholder | Socio finanziatore |
| SIE | Permanent auditor | Sindaco effettivo |
| SIP | Pro tempore auditor | Sindaco protempore |
| SIS | Temporary auditor | Sindaco supplente |
| SLA | Working partner/shareholder | Socio lavorante |
| SLR | Partner and legal representative | Socio e legale rappresentante |
| SNA | Unauthorised partner/shareholder | Socio non abilitato |
| SNC | Substitute employee of authorized vehicle rental company with driver | Sost. dip. di impresa autoriz. al serv. noleg. con conducente |
| SNP | Sleeping partner/shareholder | Socio che non partecipa alle lavorazioni |
| SNQ | Unqualified partner/shareholder | Socio non qualificato |
| SOA | Active partner/shareholder | Socio amministratore |
| SOC | Limited / sleeping partner/shareholder | Socio accomandante |
| SOF | De facto company/partnership | Socio di societa' di fatto |
| SOL | Unlimited partner and legal representative | Socio accomandatario e rappresentante legale |
| SON | Partner in ordinary partnership | Socio di societa' in nome collettivo |
| SOP | Working partner | Socio di opera |
| SOR | General partner | Socio accomandatario |
| SOS | Substitute owner | Sostituto del titolare |
| SOT | Joint owner partner | Socio contitolare |
| SOU | Sole owner | Socio unico |
| SOVRC | Superintendent | Sovrintendente |
| SPR | Partner in ordinary partnership | Socio di societa' di persone rappres. |
| SQ | Sequestrator | Sequestratario |
| SQU | Qualified partner | Socio qualificato |
| STE | Partner and technical manager | Socio e responsabile tecnico |
| TES | Treasurer | Tesoriere |
| TESC | Treasurer | Tesoriere |
| TI | Owner | Titolare |
| TI2 | Owner as per art. 2 law 287 of 25/8/91 | Titolare di cui art. 2 legge 25/8/91 n.287 |
| TIT | Owner with signatory powers | Titolare firmatario |
| TPS | Owner of p.s. licence | Titolare di licenza p.s. |
| TTE | Owner and technical manager | Titolare e responsabile tecnico |
| TU | Guardian | Tutore |
| UM1 | Legal representative as per art. 2 of regional law 37 of 30/8/1988 | Rappresentante legale di cui all'art. 2 legge reg. n. 37 del 30/8/1988 |
| UM2 | Responsible person as per art. 2 of regional law 37 of 30/8/1988 | Preposto di cui all'art. 2 legge re. n. 37 del 30/8/1988 |
| US | Usofructuary | Usufruttuario |
| VAD | Assistant managing director | Vice amministratore delegato |
| VCA | Assistant director | Vice amministratore |
| VCD | Assistant managing director | Vice consigliere delegato |
| VCG | Assistant government administrator | Vice commissario governativo |
| VCO | Assistant extraordinary administrator | Vice commissario straordinario |
| VDA | Assistant managing director | Vice direttore amministrativo |
| VDC | Assistant central manager | Vice direttore centrale |
| VDE | Assistant commercial/sales manager | Vice direttore commerciale |
| VDG | Assistant general manager | Vice direttore generale |
| VDI | Assistant interim manager | Vice direttore interinale |
| VDS | Assistant plant manager | Vice direttore di stabilimento |
| VDT | Assistant technical manager | Vice direttore tecnico |
| VED | Permanent assistant vice chairman of management committee | Vicepresidente effettivo consiglio direttivo |
| VESC | Bishop | Vescovo |
| VGD | Vice chairman of management committee | Vicepresidente consiglio direttivo |
| VGE | Vice manager | Vice gerente |
| VGO | Vice governor | Vice governatore | VIC | Vice chairman | Vice presidente |
| VICC | Vicar/assistant | Vicario |
| VICPRC | Vice principal | Vice preside |
| VICPREFC | Vice prefect | Vice prefetto |
| VID | Vice manager | Vice direttore |
| VIV | Substitute vice chairman | Vice presidente vicario |
| VPA | Vice chairman board of directors | Vice presidente consiglio amministrazione |
| VPE | Vice chairman executive team | Vice presid. giunta esecutiva |
| VPP | Vice chairman and principal | Vice presidente e preposto |
| VSC | Deputy mayor | Vice presidente e consigliere delegato |
| VSD | Temporary vice chairman of management committee | Vicepresidente supplente consiglio direttivo |
| VSG | Vice general secretary | Vice segretario generale |