Il bilancio con dati a scelta Classe V ITC
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Il metodo da seguire Premesso che per la costruzione di un bilancio con dati a scelta si possono seguire diversi metodi, tutti ugualmente validi, negli esempi che seguono utilizzeremo il metodo top down dalla down dalla sintesi all!analisi". Con tale metodologia la costruzione dei prospetti contabili che formano il bilancio d!esercizio avviene gradualmente, attraverso fasi successive e conse#uenziali.
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Lo Stato patrimoniale: i passaggi da seguire %. &edige igere uno Stato patrimoniale sintetico a valori percentuali , riclassificato secondo criteri finanziari , in modo da avere un #uadro di riferimento circa la struttura patrimoniale dell!impresa e la sua solidit'. 2. (i attribuiscono dei valori alle macrograndezze sia macrograndezze sia degli impieghi, sia delle fonti. $. (i compila lo Stato patrimoniale in forma sintetica, sintetica, in cui appaiono le classi contrassegnate contrassegnate da lettere dell!alfabeto maiuscole e le sottoclassi contrassegnate da numeri romani. ). (i suddividono le sottoclassi in voci , pervenendo alla redazione del documento completo anche delle poste contrassegnate da numeri arabi.
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Esempio: lo Stato patrimoniale con dati a scelta Redigere lo Stato patrimoniale al 31/12/n di un’impresa un’impresa industriale avente la forma giuridica di spa, nell’ipotesi che il suo capitale proprio sia di € !!"!!!"
Lo schema di partenza * uno (tato patrimoniale sintetico, a valori percentuali, riclassificato secondo criteri finanziari e ipotizzando,se non ci sono riferimenti espliciti, una struttura finanziaria e patrimoniale e#uilibrata. Stato patrimoniale sintetico rielaborato con valori in % Impieghi
Fonti
+ttivo immobilizzato immobilizzato
-
+ttivo corrente
)-
Patrimonio netto /ebiti a media0lunga scadenza /ebiti a breve scadenza
2$-
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Impieghi
Fonti
+ttivo immobilizzato immobilizzato
-
+ttivo corrente
)-
Patrimonio netto /ebiti a media0lunga scadenza /ebiti a breve scadenza
Totale impieghi
%-
Totale fonti
2$-
%-
1otiamo che il margine di struttura primario * negativo tuttavia il capitale permanente patr imonio netto e debiti a media e lunga scadenza" sc adenza" copre completamente l!attivo immobilizzato vi * pertanto un margine di struttura secondario positivo.
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(upponendo che l!impresa presenti un soddisfacente livello di redditivit', espresso da un &45 pari al %2-, possiamo rappresentare analiticamente il patrimonio netto come s egue6 Capitale sociale &iserva legale &iserva statutaria &iserva straordinaria Capitale proprio
7 . 7 %. 7 3. 7 ). 7 8.
9 utile d!esercizio
7 :).
Patrimonio netto
7 8:).
1el definire l!importo delle riserve abbiamo ipotizzato che l!impresa operi gi' da diversi anni, per cui * realistico supporre che la riserva legale abbia raggiunto il limite previsto dalla legge 2- del capitale
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L!utile d!esercizio deriva dall!applicazione del &45 del %2-6 utile d!esercizio ; % &45 <
< %2capitale proprio
/a cui l!utile netto d!esercizio < 7 8. ; %2-" < € < € 84.000.
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Stato patrimoniale sintetico rielaborato Impieghi
Fonti
+ttivo immobilizzato
-
:32.)
+ttivo corrente
)-
8.3
Patrimonio netto /ebiti a media0lunga scadenza /ebiti a breve scadenza
2$-
8:). $%$.3 )8.)
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I raggruppamenti evidenziati nel prospetto sopra riproposto non sono conformi alle classi di valori presenti nello (tato patrimoniale redatto secondo l!impostazione civilistica. Stato patrimoniale sintetico $I&'
/$SSI&'
$(
)rediti v*soci
$(
/atrimonio netto
+(
Immobili,,a,ioni
+(
Fondi per rischi e oneri
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La tappa successiva comporta #uindi il passaggio dai raggruppamenti presenti nello stato patrimoniale sintetico, riclassificato secondo criteri finanziari, alle classi presenti nello schema di (tato patrimoniale redatto in conformit' dell!art. 2)2) del codice civile. ?li importi da attribuire a dette classi devono essere riscostruiti tenendo presente che6 a" b" c"
Il valore valore dei fondi per per rischi rischi e oneri oneri * compreso compreso nell!i nell!importo mporto assegnato assegnato ai debiti debiti a breve breve termin termine e Il valore valore del debito per T@&L T@&L * compreso compreso nell!i nell!importo mporto assegna assegnato to ai debiti debiti a medio0l medio0lungo ungo termine termine Il valore valore dei ratei e dei dei risconti risconti passivi passivi * compres compreso o nell!imp nell!importo orto assegnato assegnato ai ai debiti debiti a breve breve termine termine
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/assivo patrimoniale Trattandosi di una spa possiamo ipotizzare che tra i debiti sia presente un prestito obbligazionario formato da %. obbligazioni del valore nominale di 7 %, emesse l!%0> del presente esercizio alla pari tasso )-, godimento cedola annuale %0>. Il prestito ha durata #uin#uennale e l!estinzione avviene avviene in #uote costanti di 7 2. a partire dall!anno successivo a #uello di emissione. L!importo dei debiti a medio0lungo termine * stato stabilito in prima approssimazione in 7 $%$.3 sottraendo 7 :. importo del prestito obbligazionario scadente oltre l!esercizio", residuano 7
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/assivo patrimoniale
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$ttivo $ttivo patrimoniale
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Stato patrimoniale al 3*1*n
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$I&' +" )rediti v*soci per versamenti ancora dovuti con
/$SSI&' +" /$I5'6I' +" /$I5'6I' 6E'
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