1_check_list_bilancio_07.

xls
CHECK - LIST society:
... ... ... ... ... .. APS / SRL
to: 31.12.2007
CHECKS TO THE CLOSING OF THE BUDGET
01. FIXED: The historical costs correspond with the asset register and the physi
cal inventory? The accumulated depreciation coincide with the asset register? Oc
curred for each asset that the fund is greater than the historical cost? The inc
idental costs of acquisition are charged to cost of goods (transportation, profe
ssional installation, ..)? In case of supplies, destruction and the like has bee
n written off the related accumulated depreciation? There are tangible assets to
be eliminated (the tax elimination be justified!)? Have received claims on prop
erty? The deferred costs were written off fully depreciated? The capitalized dev
elopment in economy are supported by detailed prospectus? For those who owned pr
operty equipment: has been recorded in the land value? He is aware that cars can
no longer use the accelerated depreciation? 02. INVESTMENTS: The company holds
interests? There are intercompany receivables or loans? Loans and intercompany l
oans are documented? It appears from the documentation whether mature or not int
erest on intercompany loans? There are loans or finance with companies having th
e same members of our own? (X thin cap calculations) 03. SECURITIES, deposit, AD
VANCES: Deposit paid (Enel, telephone, ....) Are under control? Accrue interest?
On security deposits of rent are taken into account interest income and / or pa
ssive? Deposits paid or received are monitored? There is a support document? The
balance of deposits paid on supplies has been checked? There are the bills? The
balance of advances received from customers has been tested? 04. INVENTORIES: I
t 's been the remittance of the initial inventories? There is a detail of physic
al inventories at 31.12 with the criteria for evaluation? There are balances to
devalue? (Eg stocks, ...) Is there a schedule of works / services during impleme
ntation? For work valued at ultrannuali consideration is a prospectus? 05. LOANS
TO CUSTOMERS: It 's been checked in the ledger of individual customers? There a
re customers with balance have? He analyzed why? Advances are? There is a detail
of past due, bad debts, bankruptcy, legal practices, etc. ...? To cover credit
losses for the year was used to fund existing beginning of the year? The tax all
owance for doubtful accounts is sufficient to cover bad loans? It 'been made in
monitoring the effects of SBF portafolgio and reconciliation?
IS 'YES' IS 'YES' IS 'YES' NO NO NO NO NO NO YES 'IS' YES 'IS' YES 'NO NO NO NO
NO YES' IS 'YES' IS 'YES' NO NO NO NO NO YES ' IS 'YES' IS 'YES' NO NO NO NO NO
YES 'YES' IS 'YES' IS 'YES' IS 'YES' IS 'YES' YES 'NO NO NO NO NO NO NO NO NO NO
NO
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1_check_list_bilancio_07.xls 06. Invoices to be issued: We have recorded all inv
oices to be issued? There are pending DDT? There are no premium or discount amou
nts not yet billed or without credit note? 07. OTHER CREDITS: There is a detail
of other claims with the list? There is a detail of Receivables from tax authori
ties? There is a list by year of maturity? There are loans on which interest acc
rues? (Ex. VAT refunds, ...) The VAT credit in the budget corresponds to that re
sulting from the annual VAT return? Advances to suppliers are named according to
their nature? (Fixed assets / inventory / services) 08. CONTRIBUTIONS AND TAX C
REDITS: You have received contributions? (Provide supporting documentation to th
e study) The company benefited from tax credits? (Provide supporting documentati
on to the study) 09. FINANCIAL MANAGEMENT: There are foreign currency borrowings
? There are existing contracts for hedging risk and exchange rate fluctuation? T
here are operations of cash management? (Spot c / end ....) 10. BANKS: It 's bee
n made reconciliation of the balances of bank current accounts and postal accoun
ts? Interest income is recorded gross of withholding? There is a list of exposur
es is monitored and any slippage? 11. CASE: The account balance is the actual ca
sh (cash, checks, stamps)? It 'was separate from the Cash Fund values cash and c
hecks? The case has never been negative during the year? It causes have been ide
ntified? It was verified that there are no cash flow> â ¬ 12,500 in respect of a s
ingle operation? There have been games out cash? (Advances to employees, directo
rs, ...) 12. FUNDS AND ACTIVITIES '/ LIABILITIES' CURRENCY: The TFR provision co
rresponds with the amount provided by the consultant's work? There are tax dispu
tes,€civil cases pending that require the establishment of a fund? There are as
sets and liabilities in foreign currency? 13. LOANS, FINANCING EXPENSE AND BONDS
: It 's been done a review of the balances of loans and notes payable to third p
arties? Bonds are underway? If yes, were recorded on an accrual interest? Funds
received by the members are having adequate documentation by a certain date? All
dealings with members are accounted for separately and monitored regularly? 14.
ACCRUED, prepayments and prepaid expenses: We carried out the remittance of acc
ruals, assets and liabilities, the previous year? There is a need to calculate a
ccrued income? There is a need to calculate accrued? eg.: Leasing, ... ..... The
re is need to calculate prepaid? eg.: Leasing, Insurances., car tax, Supervision
, Rents, ..? There is a need to calculate deferred? There is a need to calculate
costs in advance for Telephone, Mobile, Enel ...?
IS 'YES' IS 'YES' IS 'YES' NO NO NO NO NO NO YES 'YES' IS 'YES' NO NO NO NO YES
'IS' YES 'NO NO NO YES' YES 'IS' YES 'YES' NO NO NO NO NO YES 'IS' YES 'NO NO NO
YES' IS 'YES' IS 'YES' NO NO NO NO NO YES 'YES' NO NO
IS 'YES'
NO NO
IS 'YES' YES '
NO NO NO
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1_check_list_bilancio_07.xls 15. CREDITORS: It 's been checked in the ledger of
individual providers? We are suppliers to balance? He analyzed why? Advances are
? There is a summary of debts to the Treasury and other debt? There are all type
s of debts that were not paid when due? Is there a list? There are payables or o
ther Treasury debt which accrue interest and / or penalties? 16. INVOICES TO REC
EIVE AND COSTS TO SUPPORT: After the remittance of bills receivable recorded as
of 31.12.2006 the bill has cleared? They accounted for all costs related to DDT
in 2007 with invoices received in 2008? The commission of Representatives (and r
elated charges) already acquired were entered? There are bills receivable for En
el, Gas, Water, Telephone, Monthly charges, services ...? There are no premium o
r discount amounts not yet billed or without debit note? 17. EQUITY: The result
of the previous year was treated as resolved at the meeting? The partners Paymen
ts capital account and the like correspond with the relevant Assembly resolution
s? 18. Mergers and Acquisitions: Are extraordinary transactions occurred? (Acqui
sitions / disposals of businesses, mergers, ..)? 19. MEMORANDUM ACCOUNTS: There
is a list of assets owned by third parties and property of third parties with us
? There is a list of guarantees provided to third parties? There is a list of th
e guarantees received from third parties? 20. REVENUES: They were all accounted
for returns, rebates and discounts on sales made in 2007? Revenue is recognized
for expertise in all? (Awards from suppliers, commissions active ...) In order t
o achieve revenue account was taken of the clauses of transport and delivery? Th
e capitalized internal construction costs are supported by detailed list? There
is a detail of other revenues? 21. COST (in general) have been accounted for all
returns, rebates and discounts on purchases made in 2007? Expenses are recogniz
ed for all skills? (Premiums to customers, ...) For the allocation of costs were
taken into account the terms of transport and delivery? In the account of profe
ssional costs appear to be capitalized or charged to inventories? In the account
of professional fees for advice given still ongoing (the return)? Invoices were
checked by professionals and commissions with the deductions? Were checked comm
issions and contributions Enasarco and Firr? And the sales agent indemnities? It
'been verified documentation of advertising expenses and representation? There
is a control and a detailed non-deductible taxes? There is a control and a detai
led non-deductible costs? Representation expenses are deductible in whole or dis
tinct for third in five years? The costs of cars are recorded or reconstructed s
eparately (including depreciation)? The costs to countries with preferential tax
were properly documented?
IS 'YES' IS 'YES' IS 'YES' IS 'YES' IS 'YES' IS 'YES' YES 'NO NO NO NO NO NO NO
NO NO NO NO NO NO YES' YES 'IS' YES 'YES' NO NO NO NO NO YES 'IS' YES 'NO NO NO
YES' IS NO 'YES' NO YES NO 'IS' YES 'IS' YES 'NO NO NO NO NO YES' YES 'IS' YES '
YES' NO NO NO NO NO
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1_check_list_bilancio_07.xls 22. Employees, contractors,€DIRECTORS: Personnel c
osts and severance pay have been checked with the listing of consultant salaries
? There is a chart of the consultant on the payroll for employees who spend the
TFR to pension funds? The benefits granted to employees (car mixed use) have bee
n communicated to the consultant salaries? Withholding tax and social security c
ontributions are accounted for competence? Paid? Occurs if the fees are the admi
nistrators with the shareholders' resolution? The fees were paid by 1/12/2008 (d
eductible for a cash enlarged)? The benefits of directors have been approved at
the meeting and taxed? The remuneration of the Supervisory Board are recorded fo
r specific skill? Were checked and deemed contributions of employees and profess
ionals? 23. MAINTENANCE AND REPAIR, leasing and rental costs: There was that mai
ntenance is divided between: own property, Third and fees? Maintenance increases
were recorded at historical cost increase? It 'been checked competence accounts
Leasing and rental costs? For leases entered into real estate ante 3:12:05, len
gth is at least 8 years dall'agibilitÀ? For those concluded after 03.12.2005, t
he period is equal to 50% of the amortization period. (Min 8 and max 15 years)?
The duration of the lease securities is at least 50% of the corresponding period
of depreciation? The cost of the lease was concluded with the onset of use? (X
dell'agibilitÀ earliest buildings) were detected any accruals, deferrals, maxic
anoni and expenses? For each lease in place: the summary statement was recovered
from the annual leasing company? 24. DEPRECIATION AND IMPAIRMENT OF FIXED ASSET
S: Fixed assets. materials:% of asset amortization. correspond to the tax tables
in its field of activity? Intangible assets: the% of tax depreciation is correc
t? If calculated: accelerated depreciation (only goods) are made only for the fi
rst three years? If calculated: accelerated depreciation of fixed assets are mad
e only for the first year? Depreciation is calculated on a lower level than the
normal percentage? Were recorded writedowns on financial assets? 25. FINANCIAL I
NCOME AND CHARGES: It 's been a check on the interest paid? (Max discovered and
commissions paid) and 'verified that there are trade-offs between interest incom
e and expense? Bank charges are recorded separately in relation to stamp duty an
d bank services? Recorded the interest of the bonds and interest-bearing shareho
lder loans? 26. Extraordinary items: There are gains / losses on disposal of dep
reciable assets? Capital gains on assets held for over three years are tax insta
llments? Taxes of previous years (ie finding) is entered between the extraordina
ry expense? There is a detail of contingent assets / liabilities not due to roun
ding? 27. MISCELLANEOUS NOTES AND COMMENTS ... ... ... ... ... ... ... ... ... .
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IS 'YES' IS 'YES' NO NO NO NO YES 'YES' IS 'YES' NO NO NO NO YES 'YES' IS 'YES'
IS 'YES' NO NO NO NO NO NO YES 'YES' IS 'YES' IS 'YES' IS 'YES' YES 'NO NO NO NO
NO NO NO NO NO YES' YES 'IS' YES 'IS' YES 'IS' YES 'YES' NO NO NO NO NO NO NO N
O NO
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