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Inventario di magazzino di fine anno

22 Dicembre 2009 - Autore: Dott. LUCIANO CHIARI - Commercialista


<p>&nbsp;</p> <div><strong><i><span style="font-weight: normal; font-size: 11pt"><a href="http://www.studiochiari.com/"><font color="#800080">www.studiochiari.com</font></a></span></i></strong></div> <div><strong>&nbsp;</strong></div> <div align="center"><strong><span style="font-weight: normal; font-size: 14pt; color: red">Inventario di magazzino di fine anno</span></strong></div> <div align="center">&nbsp;</div> <div style="text-align: justify"><span style="font-size: 11pt; line-height: 150%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Con l'approssimarsi delle chiusure di fine anno, si rende necessario provvedere alla valutazione delle giacenze di magazzino relativamente a merci, materie prime, prodotti in corso di lavorazione, lavori e servizi in corso su ordinazione e prodotti finiti esistenti al </span><span style="font-size: 11pt; line-height: 150%">31 dicembre 2009</span><span style="font-size: 11pt; line-height: 150%"> presso l'impresa, i suoi magazzini e depositi, le sue eventuali unit&agrave; locali, ovvero anche presso terzi (per esempio in conto deposito o in conto lavorazione). </span></div> <div style="line-height: 150%">&nbsp;</div> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Per la maggior parte delle imprese (il cui periodo di imposta coincide con l&rsquo;anno solare) &egrave; quindi necessario procedere con la valutazione delle giacenze di magazzino relativamente a merci, semilavorati, materie prime, materie sussidiarie e di consumo, prodotti in corso di lavorazione, lavori e servizi in corso su ordinazione e prodotti finiti esistenti al </span><span style="font-size: 11pt; line-height: 150%">31 dicembre 2009</span><span style="font-size: 11pt; line-height: 150%">. </span></div> <div style="line-height: 150%">&nbsp;</div> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tale valutazione di fine anno &egrave; finalizzata alla verifica della corrispondenza tra le giacenze effettive e le risultanze contabili e viene effettuata in base alle risultanze della contabilit&agrave; di magazzino ovvero in base alla verifica fisica (inventario di fatto),</span><span style="font-size: 11pt; line-height: 150%"> da effettuarsi alla data di riferimento del bilancio ( quindi </span><span style="font-size: 11pt; line-height: 150%">31.12.2009</span><span style="font-size: 11pt; line-height: 150%"> per i soggetti il cui periodo di imposta coincide con l&rsquo;anno solare). </span></div> <div style="layout-grid-mode: both; line-height: 150%">&nbsp;</div> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%; letter-spacing: -0.1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pertanto tutti coloro che svolgono attivit&agrave; d&rsquo;impresa dovranno redigere l&rsquo;inventario analitico di magazzino,</span><span style="font-size: 11pt; line-height: 150%; letter-spacing: -0.1pt"> nel quale dovranno essere indicate su apposita distinta analitica le giacenze.</span></div> <div style="layout-grid-mode: both; line-height: 150%">&nbsp;</div> <div style="line-height: 150%"><span style="font-size: 11pt; line-height: 150%">Si ricorda che la valutazione deve essere riferita ai suddetti beni:</span></div> <div style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">-<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style="font-size: 11pt; line-height: 150%">presenti presso l&rsquo;impresa;</span></div> <div style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">-<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span></span><span style="font-size: 11pt; line-height: 150%">presenti presso i suoi magazzini e depositi, nonch&eacute; presso le eventuali unit&agrave; locali;</span></div> <div style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">-<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span></span><span style="font-size: 11pt; line-height: 150%">presenti presso terzi (per esempio in conto deposito o in conto lavorazione).</span></div> <div style="layout-grid-mode: both; line-height: 150%">&nbsp;</div> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Devono,</span><span style="font-size: 11pt; line-height: 150%"> invece, essere esclusi i beni esistenti presso la societ&agrave; ma giuridicamente di propriet&agrave; di terzi, per esempio ricevuti in deposito, lavorazione o visione, che troveranno opportuna indicazione tra i conti d&rsquo;ordine. </span></div> <div style="line-height: 150%">&nbsp;</div> <div style="text-align: justify"><span style="font-size: 11pt; line-height: 150%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Nell&rsquo;'inventario analitico di magazzino</span><span style="font-size: 11pt; line-height: 150%">, con riferimento alla situazione esistente al </span><span style="font-size: 11pt; line-height: 150%">31.12.2009</span><span style="font-size: 11pt; line-height: 150%">, dovranno essere indicate, su apposita distinta analitica, le giacenze valutate secondo i criteri esposti nella tabella che segue:</span></div> <div style="layout-grid-mode: both; line-height: 150%">&nbsp;</div> <p> <table cellspacing="0" cellpadding="0" border="1" style="border-right: medium none; border-top: medium none; border-left: medium none; border-bottom: medium none; border-collapse: collapse"> <tbody> <tr style="page-break-inside: avoid"> <td valign="top" width="652" colspan="2" style="border-right: #003300 1pt solid; padding-right: 3.5pt; border-top: #003300 1pt solid; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #003300 1pt solid; width: 488.9pt; padding-top: 0cm; border-bottom: #003300 1pt solid; background-color: transparent"> <div style="line-height: 150%" align="center"><span style="font-size: 11pt; line-height: 150%">Criteri di valutazione in base alla tipologia di beni</span></div> </td> </tr> <tr> <td width="326" style="border-right: #003300 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #003300 1pt solid; width: 244.45pt; padding-top: 0cm; border-bottom: #003300 1pt solid; background-color: transparent"> <div style="line-height: 150%" align="center"><span style="font-size: 11pt; line-height: 150%">Merci e Materie Prime</span></div> </td> <td valign="top" width="326" style="border-right: #003300 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 244.45pt; padding-top: 0cm; border-bottom: #003300 1pt solid; background-color: transparent"> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">Da raggruppare, secondo categorie omogenee (per natura e valore), con l'indicazione del criterio valutativo adottato.</span></div> </td> </tr> <tr> <td width="326" style="border-right: #003300 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #003300 1pt solid; width: 244.45pt; padding-top: 0cm; border-bottom: #003300 1pt solid; background-color: transparent"> <div style="line-height: 150%" align="center"><span style="font-size: 11pt; line-height: 150%">Prodotti finiti</span></div> </td> <td valign="top" width="326" style="border-right: #003300 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 244.45pt; padding-top: 0cm; border-bottom: #003300 1pt solid; background-color: transparent"> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">Mediante indicazione analitica dei costi di produzione sostenuti per l'ottenimento dei prodotti stessi.</span></div> </td> </tr> <tr> <td width="326" style="border-right: #003300 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #003300 1pt solid; width: 244.45pt; padding-top: 0cm; border-bottom: #003300 1pt solid; background-color: transparent"> <div style="line-height: 150%" align="center"><span style="font-size: 11pt; line-height: 150%">Prodotti in corso di lavorazione</span></div> </td> <td valign="top" width="326" style="border-right: #003300 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 244.45pt; padding-top: 0cm; border-bottom: #003300 1pt solid; background-color: transparent"> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">Mediante indicazione analitica dei costi di produzione sostenuti fino al </span><span style="font-size: 11pt; line-height: 150%">31.12.2009.</span></div> </td> </tr> <tr> <td width="326" style="border-right: #003300 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #003300 1pt solid; width: 244.45pt; padding-top: 0cm; border-bottom: #003300 1pt solid; background-color: transparent"> <div style="line-height: 150%" align="center"><span style="font-size: 11pt; line-height: 150%">Lavori e servizi in corso su ordinazione</span></div> </td> <td valign="top" width="326" style="border-right: #003300 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 244.45pt; padding-top: 0cm; border-bottom: #003300 1pt solid; background-color: transparent"> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">Mediante indicazione analitica del criterio valutativo adottato (costo di produzione o corrispettivo pattuito), nonch&eacute; del costo industriale sostenuto/corrispettivo ragionevolmente maturato fino alla data del </span><span style="font-size: 11pt; line-height: 150%">31.12.2009.</span></div> </td> </tr> </tbody> </table> </p> <div style="line-height: 150%">&nbsp;</div> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Per gli esercenti attivit&agrave; di commercio al minuto che adottano il metodo del prezzo al dettaglio, si potr&agrave; compilare una distinta di tutte le merci in rimanenza al </span><span style="font-size: 11pt; line-height: 150%">31/12/2009</span><span style="font-size: 11pt; line-height: 150%">, la cui somma dei prezzi di vendita, scorporata della percentuale di ricarico, determiner&agrave; il valore delle rimanenze, illustrando opportunamente i criteri e le modalit&agrave; di calcolo adottate. Tale metodo di valutazione viene, generalmente, utilizzato dalle imprese della grande distribuzione che commercializzano un elevato numero di prodotti.</span></div> <div style="layout-grid-mode: both; line-height: 150%">&nbsp;</div> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">In ordine alla valutazione delle giacenze si tenga presente che</span><span style="font-size: 11pt; line-height: 150%">:</span></div> <div style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">-<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style="font-size: 11pt; line-height: 150%">nel costo di acquisto si computano anche i costi accessori;</span></div> <div style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">-<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style="font-size: 11pt; line-height: 150%">il costo di produzione comprende tutti i costi direttamente imputabili al prodotto e pu&ograve; comprendere anche altri costi per la quota ragionevolmente imputabile al prodotto; </span></div> <div style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">-<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style="font-size: 11pt; line-height: 150%">i costi di distribuzione non possono essere computati nel costo di produzione</span></div> <div style="layout-grid-mode: both; line-height: 150%">&nbsp;</div> <div style="line-height: 150%; text-align: justify"><span style="font-size: 11pt; line-height: 150%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; L&rsquo;inventario</span><span style="font-size: 11pt; line-height: 150%"> dovr&agrave; essere predisposto con la massima cura e precisione</span><span style="font-size: 11pt; line-height: 150%">, tenendo conto che, sotto il profilo fiscale, il dettaglio delle rimanenze dovr&agrave; essere conservato ed eventualmente esibito per far fronte ad accessi, ispezioni, verifiche da parte dell&rsquo;Amministrazione Finanziaria. A tal fine potr&agrave; essere utilizzato il prospetto di seguito riportato.</span></div> <div>&nbsp;</div> <div>&nbsp;</div> <div align="center"><span style="font-size: 11pt">* * * * * * * * * * * * * *</span></div> <div>&nbsp;</div> <div>&nbsp;</div> <div>&nbsp;</div> <div>&nbsp;</div> <div align="center"><b><font size="6"><span style="font-weight: normal; font-size: 11pt">DITTA __________________________&nbsp;&nbsp;&nbsp;&nbsp; FOGLIO N&deg;____________</span></font></b></div> <div style="margin: 12pt 0cm 3pt" align="center"><b><font size="5"><span style="font-size: 11pt; font-style: normal">Inventario al </span><span style="font-size: 11pt; font-style: normal">31.12.2009</span></font></b></div> <div>&nbsp;</div> <div style="line-height: normal; text-align: justify"><span style="font-size: 11pt">Prospetto integrativo e complementare dell&rsquo;inventario finale redatto dall&rsquo;imprenditore ai sensi dell&rsquo;art. 15 comma 2 D.P.R. n&deg;600&nbsp;del </span><span style="font-size: 11pt">29.09.1973.</span></div> <div align="center">&nbsp;</div> <div align="center"><span style="font-size: 11pt">CATEGORIA DI PRODOTTO O MERCE</span></div> <div align="center">&nbsp;</div> <p> <table cellspacing="0" cellpadding="0" width="100%" border="1" style="border-right: medium none; border-top: medium none; border-left: medium none; width: 100%; border-bottom: medium none; border-collapse: collapse"> <tbody> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: windowtext 1pt solid; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center"><span style="font-size: 11pt">Descrizione Articolo</span></div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: windowtext 1pt solid; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center"><b><font size="4"><span style="font-weight: normal; font-size: 11pt; color: windowtext">QUANTITA&rsquo;</span></font></b></div> <div align="center"><span style="font-size: 11pt">N&deg;/Kg/Lt.</span></div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: windowtext 1pt solid; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center"><b><font size="4"><span style="font-weight: normal; font-size: 11pt; color: windowtext">COSTO</span></font></b></div> <div align="center"><span style="font-size: 11pt">UNITARIO</span></div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: windowtext 1pt solid; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center"><b><font size="4"><span style="font-weight: normal; font-size: 11pt; color: windowtext">COSTO</span></font></b></div> <div align="center"><span style="font-size: 11pt">TOTALE</span></div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="49%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 49.44%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="17%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 17.84%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.68%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> <tr> <td valign="top" width="83%" colspan="3" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 83.96%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center"><span style="font-size: 11pt">Totale</span></div> </td> <td valign="top" width="16%" style="border-right: windowtext 1pt solid; padding-right: 3.5pt; border-top: #ece9d8; padding-left: 3.5pt; padding-bottom: 0cm; border-left: #ece9d8; width: 16.04%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"> <div align="center">&nbsp;</div> </td> </tr> </tbody> </table> </p> <div align="center">&nbsp;</div> <div align="center">&nbsp;</div> <div><span style="font-size: 11pt">Firma___________________________</span></div> <div>&nbsp;</div> <div>&nbsp;</div> <div>&nbsp;</div> <div>&nbsp;</div>



            

Altri articoli scritti da Dott. LUCIANO CHIARI - Commercialista

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