al perimetro esteso

12:45 Jun 8, 2010 

This is from the point of view of finding links between subjects (companies or natural persons) which may be a legal or financial connection i.e could be that there is a strictly legal connection between companies (one is the parent company of another) or there may be some kind of financial interest in another company which would ultimatley affect potential liabilities (in this case if a bank lends money to one company it wants to find any potential liabilities due to interests held in another company). This is all connected to the Bank d'Italia regulations on prudential supervision. This presentation is looking at how to find these links using balance sheet information as well as other databases. Hope that clarifies things a bit rather than confuse the situation!

11:17 Jun 8, 2010 

Is this financial reporting stuff, following the rules of accounting standards, or is it economics, more of an academic and management accounting approach. Normally a company belongs to one group only, rather than "other groups". Of course the Italian analytic mind will see groups within groups, while the UK US mind will just see one big group: same reality from different viewpoints.