Schemi concettuali financial and management accounting - Unito, Schemi e mappe concettuali di Finanza Aziendale

Scarica Schemi concettuali financial and management accounting - Unito e più Schemi e mappe concettuali in PDF di Finanza Aziendale solo su Docsity! LANANCIAL STATEMENT >>. mega ( EILAN O) art VEALANSETSNEET > finaucial postion at tv. cioe Ha perio = rimor reverse dì aos “anamg thupenoci > conto EcoNONI OC, pp expenses ui NANI ax pena 3 inveseenggss by vci diserzione tb aanyS 4 STATO PATRIMO N \a LE BALANCE SHEET (omini finandat postnon Sv uudostti) Hr i ATO PASSWO OÙ nERS 4 euemenmi PATRIMONIALI (gimivi e PASS SVI) do of ASSETS - LIABILITIES = ÉGUIT 3 PINO UICNANTALA PETRULED EARNMNOS RE 1 i — | _- | 4 IE non NL = EQUITY - ivi QQAS Yi] (PATRIMONIO NETTO) ubi Etel VINIT IS QUNS (0 UNn.£ propro) sE Si esours avide to tie Qty si Ed CORRENT ASSETS Amivo QRCLANTE pireeetive sETESTÌ sp COSN SRFARBESVE IT ngi dizioni ASSETS AND LIRE L37) ACCOUNT RECE IVABLE GER n ne. N copione nerd] z NIE 38 / MERCHANDISE INVENTORUG CS È FELT alteri ass IT) OI O ate an e at _ WMAT\SSIES Ta REV UrRS) PI ENT AND EQUIPMENT —ppopae ovo TO SNES. squsttà) Gs EQNAMENE SERIO du ET Se Anno, RS a IR LESS : ACCUMULATED DERRECIAMONÌ i ot O IISTASS operations ipa dd sesimatd NIE DR MURA , 2° | MASSETS pis Fest the most #6 T_UABIL Cona e] I{EMORI-TERM DEBT IVERIDUS rs CND | RAS GUY. dt II LABIUTIES: aramamks ong to si ( ORLO YNIS. EDEGUITES® IStiuiigik intra SSkS OC conta thy Aix (SY) Of tha YA StzsLons-TERM DEETI dit aperti TRXAICMID AES n ITER re GIGBUKLS (movi MISRÌ ounERS'EGUTTY] Aly iNito {NL compaAL, Du tha a OMIS) è ss aeotes ins gfERIOD of TIME £ SINGLE POINT (8.S.) ; iui A Nores, MRPIRSQANES SU { N COME STA A STATEMENT. PAYABIE gio o dI de { x ( EST MGS UM MPI EB ee SRO d personal gurmite "I GAI Va II SUM UN MW ACCOUNTS + regersto tia CRISSE annirzirt Vee PAUABLE INGIE Nona AACCOUNTS PRUABIE SIUE SS A ini furetti Que (ner SPESA NIFISÒ GIR Una Agutione agile NICK ISOLIEÀ cast OF 600DS SOLD (MINUF Op. 008) CI DG DISTRO to AROVNTTO LORDI ST USS PSR ARE SISARI L P NWA. AVI SAL SG 20 EXPENSES (non MINE. Op. Gi Prati tito - pone SNSIdIe sous. MANIFATIZIOE OASA,A cotganit . 2 IN ST (OC LAS) Fo tilepena, INTEREST EXPENSE , GAIN £ LOSSES A PNE: Ri I aree arr IAMONOPTEATINE ACMIVITY ; ne cos TAXES ©) SORA € mea ne NETINCOME PEDDNO NEVO > ProfitorL05s for ehe period \ PRZISRA ioni Novi gpe eat ESTINE scr qiAÉ lasts, | EARNINGS FEESNARE O ore COMMON ublL per gta STOCL OSTSTANDING VIRITERSE ordtmab in x» INERNGE INCOME TAX game: (8 i aron&j OTALE O ciro rioni Tomaliroisinir gun Taxes F A ICI. Income bet arto mn È d Scansionato con CamScanner  Mi DEL PATRIAONMIO MNETO) NEO LL EtxreMENT OF Cc CHANGES IN GWINERS RS ERNY La exp rinstne cinamges that Kung Inti COnponeiks OK uns eagitu Guring tro e rom ersinaio ASI CESENA amara PAID-IN CAPITAL è ccinmnon SHOCK INERTI ST >, AMOUNT INVESTED INTHE verso) Paich anal piammopirat "1 ENTTY BY THE QUINERS 0. + MI pae vata sia of croci nen ibisiattc RETAINED, EARNINES: + MRELACONA ito Neo 3 Me COMVLATNE NET INCOME OF È SÌ (custritoution TRE ENTIY BEEN RETAINED TEMI SINIS CORULE INTHE BUSINES at a vngs to ( invesmaurs by did USES anni) dist icatons to LINES oriug expeutes si (RENDICONTO FIMAIZIO? 10) uringthi penod) STRICMENT OE CAS FLODIS osso zii Ilan cies xd and@sdor casa curia tia yeit (ford peics of nm) CASÌ BEGINNING BALANCE + CASN INFLOLIS REVEI . ngi cha procsuce Service 1s Riiuejeci NEMOMULE - CASH QUTELAIS Graie SIRNRI SETTI RI TESA {| ———__ ________________—y \ ESA ENDING BALAN a. corpi reggono ri sreoe acarotamanae i ci COMMSLUTÀ 7 A aki RIO OMMI REVENVE: E tte da PNETTNCOME XE STONE Causi cor nG* PA DEGLI SUL intome € UNI) RI ye di Com pRAQMUad \ assente pepe Finn SU Statements are aigpares cn NECCOIU empar eum per (OSS) ad Li ACCRSALA Su E sei e - Reo iagd pen DI came sa SER tn i Suigisho OI , SSonà Speto SR RIBNAIGNI prociutie is Rivera ge ori n CONE % Ire tegogniara pen ta uork et orndates seu noe _ Rie «INDIFSEAIAY from ti. Cash cotton . > lie eegarue ata SRI, regivec or Sispoursea NT OF QANGES Seaton SETEMNORS RESI y bi D VIDENDS w i STESSI Res sa. items nat seeing AÀNM | Beginning vIonE ces 9, i; NON ‘sovo tte COME LAPLUSL , perCiii Le CAPrUsE so ho agfinite comi tosti ASSAI I gRustationI dina = div sets vou suo MUNSI n rESmAESE rom Cink purcimse o INN cono 7? SMI wo Si EI SLionue, SERA, © > ressUse com to on iclaea x ACCRIAL A COUNT NO is DONO MON RSS o YRRRCE AL VURSL CISK received from AS SK Long- cem an ante or Tp | N) potro! monti. Sere RSI CIANI Cosieceirà from SILK common Stock 3 PgRd eran i retordS PAINT OF CASI Giviceuc an commonse For iO > Frau rauSaLti ani TaLatRai to collect duci TN Net INuress'in cash for Na ygor è “MA AMO CERO) UAOULU Svora Be r 8 LANUTA IIME SUgk ggnning, BIN PO MROE Deding ENDINQ DIANE SO Rd (904 pardi-in capitàl Add: EMME Less. dimnaruds ___l Ending DivNnE : ke oe “ASA DEpreGadon ex pLuses PE, ; frangia I IMErRIS2 TM ICCONES MEIIIE SUE) T4 iInescaszin martinanaisa \NNRANOr I inaease in conzne Labilti sono ema Nan spes saved non fERRTINE À i it/ CISA Paid for COP\PriLLK + ACCOUNT RELENVABLE © eduli doveti dii etti ; ‘oi -MERGHANDISE INVENTORU 1 costo UIL MIL dè disporvibili LAISPAMDI LL XA ULI tÀ In QuILsiosi UNoVururo VeyorysSs aa a uimeziatà A RUZUSS, dl MATCHING PRINCIPLE* Art tig expouses fallo veveunì Ne” “FUPE OF COST RELATIONSHIP RECOGNMON EMA NOFACTORINE CASTS" I COSTS) = laivect \CKONSNAP gauedintie make, LADOr, manve. ove? 5 ftt) perroeria totk ud IARUOLI Periodok rcogiia@ 4 TRVLUDES j RONTMANOFARTORING COSTS PERIOD TOSTS]| ro rca IRONIA Tumuerpuni arc inomò FCI TRII) del gine SALaNeS, “| Dee costs gu [(Ostdvg orguuastion) ofree Ati es SIVRUNQLS Scansionato con CamScanner T ACOROINE EKPENSES:! INA joumalard erpeuse rauied Ta TnE coreuk ICCOUIi Ng Se O on period, for umioh tina company Tati pa JET Fare PRO) ; LT AIM sm da ) IARRAESE Xp, DRS eXoeuse , Ò puicdo gruaii o 0 SR, verdi (SS) sei “ anot joumalized radere iareà. to tiu period , For unit CALCOMPANY MI UTTERIVET ATTIMI ARA ® = SAMPL: N RSI, orK COMARREA ut mot ug N A O CASKO q ( ee rate - NScoNki) vi ARE — USLOr SUPPILS quid MM DNR e re ox PAN > . TLEZTA - USE OF pIENKS SNA COPIPMUIR acquutà in kia pk St = IMGUTIMEA Premium, ofrici ter paid in GVIN for more thanonm x vi amosit nerds to be ACOUNKI N 04 = | ira, 2 k perio: x PAGRUENI STI ES NESS Rae. o INCASSI ANTIUOAT Nd + OF morkh Adpusting entnieb art Useato rRUISIFY ISsRxS asta aseks artusd and XPLUELL ( PICPIIA MOUSE) HE , ASSETS Ad EXPENSES Fani zoo mattity Dec 31 MAI IN ISIS axpeuse istian recognaeò NICO ONORE PANI ng TRCATAS MNLN NL ANO , BALANCE SNEET INCOME STATEMENT MRICY _PIYS For ng IS (ovina SUppucis Profit erro © SY) LS A PIOIUKS TIProdUti To tha CLItY) °° L'ELSpoNo9 Sa PIA EREPAIDI AE INSURANCE EXPENSE ‘in ddvAnE van Tioaai 2 481 By. ZO not jourmilazi iene for unigh cash mas atrrady “ Ungarrati revenue» a IRUENUES” INLRIURA IN CANA NA ta a berae tney MIC cars (3 Uzcilitu ) Xx. - Sirino Rickek acvincgà Sale LT = neuspoper Subscription Porto monia D 1 — UNGAIIRA rental revenue, estas foco riva consrace SER por AZ MONS LIABILTO, = _ = {; > REVENVE BALANCE SHEET INCONESTATEMENT init dd) F UAAA US rue ISthEn recogniaca at tia Base i, REGNI SZ rcorarà pian tre vieag I , IRA Torna pae poleo LIREVENTE Company \KLAYSS in cme NIAUIRWUES nah incresse UNESSArA Ent i AE ISDNR d PIUMINE IM IRULNIL. AND COMLSPONTIND ARACIÙNO sro fnn 605 (Sh) far è produca inusdoiliti es. ss 0° ghidn Isnot Ye teus ariverà to ting COSCU MAGI. 4 TRIAL BALANCE © makesue tina auicits capii aegits Isalizing 0g alorcr \RESRI Stones UR ARDIRS into Kok CADMI Ind ACGits mENI Font cdumn. * AGUGUNTI NO CUTE SUMMARITED #* CLOSING THE BOOKS > ting LOSING Pruas Simply LrsUsters ti year- gua alors of al Ncomna __- 5 RAMI ITONKS TOANL INCOME SIMMANY ATONVe. CLOSING RUEN e: Tiimcoma SIMMAFI DILIMR (Nt Ntomi) Stig ttanste ti - difareui otHaeeu TO IRITDIVUÀ CIMENG. Rey and Exp 18 Neg \ncans i ® - Nekincome name RE. - Diviceuds agurase rRRAILA Carniios Scansionato con CamScanner  PASTE FINANCIAL STATEMENT Su ANDI SS (4.3, (4.44 1425-4234; 430-432 ) PREBIAII) (LESSONS) | e FINANCIAL RATIOS + isticoniy sensitàe method cf eswsting VIRUS fimmaaL AMIICELASKI CS Of 3 COMPINY . Is Simpy tia reluioneip tr wieLU tua NUmMORIS. FINANUAL STATEMENT RATIOS: Ratias It used to AEREO tha fMINTAL gosition nd RAPIRE 1Q NS OF Operdaons OC MN entity and my be gravpea in thy falloning four Tategones: A. PROF\TABILTY) Z. LIQUIDITY 3.ACOVITY 4. DEGST, AND FINANCIAL LEVERAGE A. RomA I > Lamia investieaa acavity LIauld Ya docs? RBL MEAS e TO CONPIL INVOSEMIE DELTUMINS, NRETEOFRETURN: caLcuLec the rate of return on ca Cd iniettati ta Unoose the mort e ( ProFItNOlR' ARRMANE. by sivicing thx Stat o£ TAO, Da tra amata Of the MSM antetiese dei RATEOE = _nsnouoF ge TRN (TERE) + Mrlis sto proi des tn RETURN | AMOUNTOF INVESTMENT ARUMTOND DIRI. È j TATIEANATE DILINIANO . “Tivearese = pindipal - rata» tima AUGS( things \OgUIg eat An ich tha pore SITE LI PIOFZOL TIME IJELL | 2» rate of teturm and Tiskiness' rfiakea to am INVESTOARUE go hand to Mud. Gi pei { I IBICE Dì reDbrivi N INVES tit gridusatia fà Goti ) tosto di rendimalro a du istinatalori USVOMIY Esine to ty r&k2 Ke rtrum gegio MIL Using data BU i 3 MIS > from GIMPA, Sao { Para AGATA NRE IgM to BILISRAS USGÌ (Anitscuros ingited) to guighe Pf via cistity 13 CRYA005 TORO Srrttum MINIORMILIS) | 3 MO ZAtA NA ZARA TRE UP ur dde Sivo | SSNY VI ILIC. noonk inaned Arborea > mePIngion'or the basicRo cicalation + thsimpati of 2 fr agui " UR ISS CESARE REV E SALES TRRUM ON INVE | REN © * ueregiorai Lie Ax Pin Dy Rol- magia pt rymarf %. n Mi ie PRA] > cionci union tre \ K Y LIS IESSÀ MI Uaationar IRISNUCTGRALASNG pros SRe Co ogitiote | W 9 pr es rev Mu + (UTILANM N EEF (MENO (> ROY, basdan NY Mme, Fat AMIAcIL MRIANULISINA [MINING COMPARE isboaa DI. USA]. <ASSTISRNAT SE DA 5 9 geo Scansionato con CamScanner Î T 2. fo de INDICE DI | RETURN ON ERUITUZE. O. E. Et 4° p00 Dic chi Ò RETUANON GAUITY = NET INCOME > ‘/. PROPRI (REDDTIVTA DEL TRVERACEDUINERS' GIONTY | e CREITRIE PROPRIO ) + Oururs art 'intcicred in expresng tNEprorits Op ta Arms IS I Tar of ittura A AL AMOME OF UNI QI 7 _ Ive investors beabe irtfuaiee + Roe is IMportani to CWrmRIE stockNaLaLRrs andà gros , IROE MIAISS Nous URILATIL COMPALY iS OLII g ieaarrs' copial > Avene Roe bere /10/. to 15 |. . ty topa back its I9u ES coperta olb fade LIQUIDITY > iefers 19.9 Firm! ST to mertits Tuneut adoro dis maasaed Voy reatino its INIT Ratio, IS reported nta OXLIMCLSI . Ra dv & _- - NelLbreve tRrMins ATL CIS IMA ctr are ddugirions txt are expetkte: ui Nekbreve ì ISEE CENE RUI, VObEpNA within dir î Miugug Lore, tao CONE COUS d _ Ret — Ae Rd RISI ITRÌ © orchi sioluo e ‘IS massureà in 3 principal 4 a NeL'oreve, pen odo Zi TSE CICRES OF ARI SCURE — gssRts aver its cuntnr Usbi ris _ 3 mrosures tin dai AN COMPMI to poy Cn RUT SES Sy pen == ont RRENT DABILMIES) 3; CY cash investmsss) providle information aioovt an almost Liorst Care situakion - tina firm! s JbiUt © tomo XS CUI Adigirions evenif none oe the \Myerktoru, anbe SA i 3 af ride ro FM.Ois consenta indirare OF SARAUA ANity ] rene E GROT PAYIM9 IAUKY ) thi igiue the cuntile tato, the è Dr ©m ara ax cIL tese proguctive ISs%S 1y hs. COMPINY tosto) . 3. ACTVY NEASURES Qu plot È TODI URILISES AE URRA TO RULIRE SIUSI - gs > Vugito VUAR ISS v | CURA Lor 12- ILONKS iRivobla caror 60208 113 € = INverikores AVERRGE INVENTORE — FI wa gupip d- rota ORIRONY Sseks L- otok dISRkS agdits TRA 3 I MaDIt of hu FIVABE MINY timisd dl CONVLLESMS d- MCOUNTS RECEIVABLE TURNOVER = 2 . ll Vaggits trconpii, — COMPIUY Phaluoiu isti favo Nos on aver: 7 - MIIDBRLI IE 18 DRISE ton MESSE recrivabizsinto cos) A yu dtt not Pinandng You &bitors, Vfar: Scansionato con CamScanner COST CLASSIFICATION - VARIBBIE Cost foreacoa PRODU COST FIXED COST IN DIRECT COST DIRE MATERIAL Mix ED COSV DIRECT LARSR MANUFACTURING NERREAD | PERIOD COST È SELUNO EKPENSES ADMINISTRATINE ERPENSES COMM ATED COST DIEFERENTIAL COST DISURETONARI ALLOGITED COST © ca SUNKR ST CONTROURBIE se NY COST NORICORITROLI RI Ac Scansionato con CamScanner ueknawzh oc E REMASTER NLUNETORAZA TT e) MLN Artic cds n CISCS AA rt ek corna, COC i . ANY VOMITO OE SINTY TRE total coRks Lin ND RXPILSROÀ 95 IN ROPITLON* Yo bi, a ueveLoÈ Av TY H CET ET e ACVVITY TOTAL (pis EDO i, croate MORAL CRRS MLN URtNE nioh- Lou maroa. ASSI Poe sua coso Uniks EX: Inioh IUVICY AYA gori 9900 Low ICKivitYy Level (610) (S090) - FC ì Change 43600 400 — gaprtss Via costs in egpgdon from N= tbX LUCCA COMPIE = VO per onit = QMANGE IN GIST + Nigh ari cast Lau LCURI COSE dpar daitt CRANEE IN UNITS + maghi leuai UTUIt= Loy RL unu i \nongorotz35 ) ) d = _YG400-(MA . 3008 - 0,90 parunt 9902-5000 400 units = TUTALCOSI — TOTAL VARIBBLE COST - €309- (0,90 GOD) - 9300-3100 = $1600 Sshign SCRINITY QUAI 7 TOTALCOST = FILED COST + vaRINBLE COST dY- o+bX = G1600+ 4 ,9X Mu W000 heu 120000 unit sà Lu vInsile portion $ AgO0a UNA YI000 UNE Sad 7 SESAS caranm and aramian? ENEL ener «E, VÀ-TO _ 400 4. A-o010%$ & 00) Aoc do 407 STO PINO e Ex: L19000 hg AZ0 DOO UNIKSAA > Fixed pation î 7 & 10000 utun LO 000 units sid OFSIINALS INd@MMI SIONI 1009 = (0/10 - 120000) = 14/000-12/000 = 2009 A MODIFIED INCOME STATEMENT FORMAT TULLIO INcomI AReIINiE FONMat CLagsiries cons NCOrding tota tion Viy vieit 'incuneaà TRIS Format Is useà For rimandi, SRTRMINES PItpaitÀ for EXTRA USL - For ANKemia paro , Ere usedi-format is Enc CONTRIBUTIONI MARGINI FORMAT, Riot USCÌ PAMDA Man & 3 USCÌ PAMALY ly MINI MEU AL g 19000 BS OS] TE CONMRIGHTION MARIN PERONT jskita” su 7 CONNOR RE gveryune «ad gives incoveing 35: PS da 20 = rà ts to amive or na mad fia RE _ 3 cominiation margin e é Too STO CPUAINQ INCOME $ 10/000 MARGIEE AS A 2800 dhe restd par aprire ati E ione S temifici fonte rsa v wodh fomiste sto ye D PRIMARICM iL SN ! Y MANPSEMENT e” LI) NAT IRema Jie) Scansionato con CamScanner TESTRIEFTENINERIINIRARO - conTRIBUTION MARGIN / eRYENUvE BREE ARSINSRII sta OK comma nidan Istio portuon & cadi GIS ddr urto F COND tel malps aLe covtimg tra Na SINNI RI FARÒ OR A'PIINR o ISTE RI to gute gi RL) ta chiange ( dro @nimbatton margin ingrato «040. Tn Operating INCOME FOr I CNINog Im rEYeIUeS . 1 IPS INETA SEI UK Wie è Are! ù \ ex: LIU SA incrtase INGUS revrute, resutts ‘in Ange intora dontria* dn MArGIm guidi in Al RSÀ Ng Incomi 9 CONTRABUTION NARGIN'! ANEXPANDED MODEL Seo MAE BR o, PERUNTT VOLUNE TOVAL PERCENT, ie oît EN " n atos Gue Resenass ® O! OVONCONE Messe MANZO CAPA (3) 0A avpmarà modi . Gresosi non LETI + $s00 (0) - © merano TUCÀ ExpuuRs 491000 ug, e =) Lixed expenses corea rage = def 000 QLAIDINGI NOMI ani % 300 (un i (appare: I've e o) = ZO0ODRS Re wo teedà A3'oocunits | EN, se Encnuiate total tevtnge (42-13 DTIRIE FIA ZI MABAALYy CMQ v1S6(000 + 0,25 * 29000 “CNR CM) IREV > M=RAN | OMR BRIEAK-EVEN POINT ANALYSIS è (LESSON) wr Ya nontotaa sais ( 3 UNTt Ae pre > unit un dae Vv V_XMy FIXED COSTS x 0A A DAL “UWanbr cima tinrough tina expanarà modgi{sging opersting income =0] Iris xiieved pinen oral contribution margin \$ Corso o fixea GIPALRE. ‘od soRnes - GAdLGR O = = ford rgyenues = Toro VC — total EC=O PU - VCU-FC=0 U(f- ve) - FC=O UT EGO => breakresen poifk inunits= Eixed costs XE SSIS "ati ; ; AS SE mr ino conkabutian Margin per unit LAS das Moe onda A “ o roca taleUnes ARIE MIETIRTPAIITTINÌ III E RATA it muti: De estiaeà sale OPerRINg Income cauiktogro (RIKU Profit or LOSS). o "gS =_FIXEDCOSTS I ars Î Ò N MAREINTRAT CONTRIBUTION MARIN 3 > CONTRIBI ug REVENOS "an ha I I BEP INNI | REV invbireS Re È pe pg o RÌ na VARIBELE BREAV-EVET GNAP VOLUME N TT EXPENSE n * MR= CM FEVCIR ® - CM Revue di Cantniboution MIFGIN = Furà exp eugs BRERIMCUENI GRAPA FEATURINO VANI Revwuve « £i A NPI CONTRBUTONI Magi UMTS CRA Scansionato con CamScanner COST OBTECT: LILUNIE og pcliti: (o Cop} OE © INDIPECTCOSIS 4 + AVTNAS SUI i + GrAPAC ALAN POTE + Rete of Du ing DIRECT COSTS RIU) MARCANAL i BDO MMINYA) | DEpitugohon Dr T i RADI COSTOBYET Ci, DIRECTOOSIS Qua Maio | Lao of ‘ Authors SWIY . + Gr apiue QLS9h | o Ck « Aquer AL IMOLA PANKINÒ MIOMUNK tig (Ka CRA MINVAL) INDIRE COSTS »Reur o DIILANg + AGMAVASTAONE ASINI «ODI CUPAON CI PIRATLIG N Nun È suo Scansionato con CamScanner  COSÌ ACCOUNTI NG and REPORTING A COSTACU S (LESSON 8) cose RUM pracss a comkrting dvd rgcording MIIU ) tion ga tnrcugh A VINO SRL. di moar Of QX N Oy AO n Logicali caregpnirà (COST A00L Ra co IS GAMBE processor Asioatmg an agpropi k2 amount ok cost mi ha co pod to can (ask doxgtk poink Of reference in amon9* ning costo I coso Dog UIL ruggito Aido and POST ES > Avec I n noiet COSI Sa in ISS I Some VS commonty Vis Re cei GELS D euom@la * i Sa $, sud door (9035 cars pro Onda pad Is incihee (ewnas dee, arido, SR SR goparvis0rs, PI) cotto, ngperrors, IIS MINESDNE pporkes) pense ! ; ko ‘ci (NAGIDIL SS GR prod ion . no, JU sn SS (aygidKoX cy) onaL ra prochk 2 ANKE SD Da is rage na meet agg SONA Ancor IS £ com Dassi PR go e VA Na pf cos \S S USRO 9 Ad, de ION ar DIL XS c 35 an selce È où soghos iS Nandi ” RES PITTI V ma goods sad Trame] morsi _ Mapa 4 sod Si s sno gfort Prost cuce! Si tiaglino vero eda to bd pegog geiDisER Punte) COMUS ‘ ; < qpggiià DD Tao IS Li gurtin cali OE vin camerale snig Ness ga» MATERIALS ò ingregi 46508 Ai prochte . esa: LABOR > Vie Rore prada by wars Li Ai mudarg uno ; Ns anse actina. prodiKk (A norggre nilo performni ju ese NUO, oper SIONS ON (dÒ IRUNÌS, ror tessuto SPAR ax gard a, As rI MiA CONYU SON SOUONGIE | Nd votes U po BS Na gio, Ir e PIRIR N produ) iS) gieutaeS, Se arno MANOFACTORINO — inquerse gun mauosOt SS ae nose Raf Ta corpi, SPS D MELI NO ag Lal & Pr soap Seprio, \S mimat<o o beayse è x isnde ceasiole to sposi Ra overmieià items to * naviga, posi Lor fapory oadirg ti PEMSTION DE piosi SSN na * SUPRIVsaà? Scansionato con CamScanner } RI RIST NL Li sl TEERIODICOSTS) d NL 9, ALCIL and Idminis Toti yL GAS Fast are ndo reukgà to producion adiuitues. They are recorira ai QX ASS in Ns XVI (04 | i ù Mod n À Tiaey e mcorreo . 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